SB 238 — TAX/AD VALOREM: Provides relative to the assessment, payment, and allocation of ad valorem taxes. (gov sig) (EN NO IMPACT See Note)

SLS 26RS-209 ENGROSSED Regular Session ENROLLED SENATE BILL NO.

238 BY SENATOR MILLER TAX/ADAN VALOREM.ACT To enact R.S.

Provides relative to the assessment, payment, and allocation of ad valorem taxes.

(gov sig) AN ACT To enact R.S.

to provide relative to notice and enforcementrequirementsenforcement requirements for certain tax sales;

(2) Notwithstanding the provisions of Paragraph (1) of this Subsection, if, prior to January 1, 2026, a tax collector has provided notice to all tax notice partiesparties, noticenoticeof of statutory impositions due in accordanceaccordancewith with the law in effect at the time the statutory impositions were assessed, this notice shall be deemed sufficienttosatisfytherequirementsofsufficientto satisfy therequirementsof R.S.

47:2127(E),provided thatall steps Pagetaken 1toward the collection of 2the Coding:statutory impositions after December 31, 2025, comply with the provisions of this Chapter, including the use of the tax lien auction procedures set forth in R.S.

Words which are struck through are deletions from existing law;

words in boldface type and underscored are additions.

SLS 26RS-209 ENGROSSED SB NO.

238 taken toward the collection of the statutory impositions after December 31, 2025, comply with the provisions of this Chapter, including the use of the tax lien auction procedures set forth in R.S.

SectionPage 2.1 of 2 Coding:

Words which are struck through are deletions from existing law;

words in boldface type and underscored are additions.

SB NO.

238 ENROLLED Section 2.

If vetoed bythe governorgovernorand and subsequentlyapprovedbythe legislature, this Act shall become effective on the dayfollowing such approval.

ThePRESIDENT originalOF instrumentTHE andSENATE theSPEAKER followingOF digest,THE whichHOUSE constitutesOF noREPRESENTATIVES partGOVERNOR ofOF theTHE legislativeSTATE instrument,OF wereLOUISIANA preparedAPPROVED: by Senate Legislative Services.

ThePage keyword,2 summary, and digest do not constitute part of the2 lawCoding: or proof or indicia of legislative intent.

[R.S.

1:13(B) and 24:177(E)] DIGEST SB 238 Engrossed 2026 Regular Session Miller Present law provides for the assessment, payment, and collection of ad valorem taxes utilizing a tax lien auction and certificate process.

Proposed law retains present law.

Proposed law provides that all delinquent statutoryimpositions for which tax sale title was not sold prior to January 1, 2026, are subject to the collections procedure of present law.

Proposed law provides that notices of the statutory impositions due that were issued prior to January 1, 2026, by a tax collector to all tax notice parties in accordance with the law in effect at the time the statutory impositions were assessed, are deemed sufficient to satisfy the requirements of present law provided that collection of the statutory impositions after December 31, 2025, comply with present law.

Proposed law provides that the rights of tax sale purchasers and their successors or assigns are subject to the notice and enforcement procedures provided for in the law in effect at the time of a tax sale held prior to January 1, 2026.

Effective upon signature of the governor or lapse of time for gubernatorial action.

(Adds R.S.

47:2121) Page 2 of 2 Coding: