HB 1010 — TAX/AD VALOREM TAX: Requires annual reporting on amounts of ad valorem taxes collected in each parish (EN INCREASE GF EX See Note)

HLSENROLLED 26RS-1462 REENGROSSED Regular Session HOUSE BILL NO.

1010 BY REPRESENTATIVE DESHOTEL TAX/ADAN VALOREMACT TAX:To amend and reenact R.S.

Requires annual reporting on amounts of ad valorem taxes collected in each parish AN ACT To amend and reenact R.S.

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HLS 26RS-1462 REENGROSSED HB NO.

1010 ENROLLED C.(1) Thetaxcommissionshalltransmittothegovernorandtoeachmember of the legislature, not less than thirty days before the meeting of the legislature, a communication report setting forth, in an abbreviated, clear and concise form such facts drawn from the tax commission's general report as may be instructive to the members in regard to existing conditions or needed legislation.

(d) A breakdown of the taxes assessed bypropertyclassification,by propertyclassification, including but not limited to residential, commercial, industrial, and public service property.

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1010 ENROLLED B.

The Louisiana Tax Commission shall include the information received pursuanttothis SectioninSectionineachreportissuedin eachreportissuedinaccordancewiththerequirementsofaccordancewith therequirementsof R.S.

DIGESTSPEAKER ThedigestprintedbelowwaspreparedbyHouseLegislativeOF Services.THE HOUSE OF REPRESENTATIVES PRESIDENT OF THE SENATE GOVERNOR OF THE STATE OF LOUISIANA APPROVED:

ItPage constitutes3 nopart of the3 legislativeCODING: instrument.

The keyword, one-liner, abstract, and digest do not constitute part of the law or proof or indicia of legislative intent.

[R.S.

1:13(B) and 24:177(E)] HB 1010 Reengrossed 2026 Regular Session Deshotel Abstract:

RequiresparishtaxassessorsandcollectorstoreporttotheLa.Tax Commission (LTC)certaindataon advaloremtaxes assessedandcollectedannuallyandrequires the LTC to include this data in its annual report to the governor and legislature.

Proposed law requires parish tax assessors to report to the LTC, on or before Nov.

15 each year,thetotalamountofadvalorempropertytaxesassessedwithin theirrespectiveparishes for the preceding tax year.

Requires the assessors to itemize the report by property classification and by property listed in accordance with present law (R.S.

47:1957).

Proposed law requires parish tax collectors to report to the LTC, on or before Nov.

15 each year,the total amountofad valoremtaxescollectedfortheprecedingtax year on all taxable property within their respective parishes.

Present law(R.S.

47:1836) requiresthe LTC to submit an annual report to the governor and each member of the legislature and provides for the content of the report.

Proposed law retains present law and further requires that the report include all of the following:

(1) The total assessed value of taxable property by parish.

(2) The total amount of ad valorem taxes assessed by parish.

(3) The total amount of ad valorem taxes collected by parish.

(4) A breakdown of the taxes assessed by property classification, including but not limited to residential, commercial, industrial, and public service property.

(5) Ad valorem tax collection amounts by parish in comparison to the total assessed value of property in the parish, expressed as a percentage.

Proposedlawprohibitstheuseofinformationbroadcastorcollectedbyautomaticdependent surveillance-broadcast systems as a means for calculating, generating, and collecting ad valorem taxes.

(Amends R.S.

47:1836;

Adds R.S.

47:2058.1) Page 3 of 4 CODING:

Wordsinstruckthroughtypearedeletionsfromexistinglaw;wordsunderscored are additions.

HLS 26RS-1462 REENGROSSED HB NO.

1010 Summary of Amendments Adopted by House TheCommitteeAmendmentsProposedbyHouseCommitteeonWaysandMeanstothe original bill:

1.