TAX/AD VALOREM: Provides relative to the assessment, payment, and allocation of ad valorem taxes. (1/1/26) (EN SEE FISC NOTE LF RV)
This bill's title indicates it relates to ad valorem tax assessment, payment, and allocation, but the provided text only includes a procedural amendment about court termination payments (unrelated to tax policy). No specific tax provisions, mechanisms, or affected parties are described in the bill text or summary. The recent actions show it passed the Senate with amendments but do not explain the bill's actual tax policy changes. Without clear details on the tax provisions in the bill text, a substantive summary cannot be provided.
Bill status
signed
all 5 stages cleared
Introduction
Apr 2025
Committee Review
Jun 2025
Senate Passage
Apr 2025
House Passage
Jun 2025
Signed into Law
Jun 2025
Introduced Apr 1, 2025
Signed Jun 20, 2025
Maddy AI version diff · 4 comparisons
What changed between versions
SB55 Original
→
SB55 Act 411
·
4 edits
MODERATE
The bill updates the official title to reflect its enactment as Act 411 and expands the list of Louisiana Revised Statutes being amended to include new sections added by Act 774 of the 2024 session. It also adds specific definitions for 'Acquiring person' and 'Adjudicated property' to clarify who is subject to tax lien rules based on the date of the tax sale or auction.
Scope change
The bill's scope is expanded to include additional statutes (e.g., R.S. 47:2158.1, 2207.1, 2241.1) that were added in the previous legislative session, ensuring the current law incorporates all recent amendments to the tax lien system.
TECHNICAL
Added 'ENROLLED ACT No. 411' and updated the session header to reflect final passage.
Expanded the list of amended statutes to include new sections from Act 774 of the 2024 session.
DEFINITION
Added a definition for 'Acquiring person' to categorize individuals based on when they bought tax sale title (pre-2009, 2009-2026, or post-2026).
Added a definition for 'Adjudicated property' to cover property where a political subdivision acquires title through a specific legal process before January 1, 2026.
Floor votes · Senate Apr 30, 2025 · House Jun 3, 2025
How they voted
33–1
Passed · 3 other
Total votes 37
Apr 30, 2025
D
Democratic11
81% Yea
R
Republican26
92% Yea
Vote distribution
All Yea
All Nay
Mixed
No data
Full legislative history
Actions timeline
Total actions
30
Key actions
11
Committee
11
Amendments
2
Jun 12, 2025
Upper · Passed
Notice House adopted the Conference Committee Report.
upper
Jun 12, 2025
Lower · Passed
Conference Committee Report read, roll called, yeas 93, nays 0. The Conference Committee Report was adopted.
lower
Jun 12, 2025
Lower · Passed
Notice of Senate adoption of Conference Committee Report.
lower
Jun 12, 2025
Lower · Passed
Conference Committee report received. Lies over under the rules.
lower
Jun 12, 2025
Upper · Passed
Conference Committee Report read; adopted by a vote of 37 yeas and 0 nays.
upper
Jun 11, 2025
Upper · Passed
Notice House Conference Committee members appointed.
upper
Jun 10, 2025
Upper · Passed
Senate conference committee members appointed: Miller, Foil, and Wheat.
upper
Jun 9, 2025
Introduced
Notice of Senate rejecting House amendments.
lower
Jun 3, 2025
Lower · Passed
Read third time by title, amended, roll called on final passage, yeas 92, nays 0. Finally passed, ordered to the Senate.
lower
May 28, 2025
Introduced
Reported without Legislative Bureau amendments.
lower
May 27, 2025
Lower · Passed
Reported with amendments (14-0). Referred to the Legislative Bureau.
lower
May 6, 2025
Committee
Read by title, under the rules, referred to the Committee on Ways and Means.
lower
Apr 30, 2025
Upper · Passed
Senate floor amendments read and adopted. Read by title and passed by a vote of 35 yeas and 1 nays; ordered reengrossed and sent to the House. Motion to reconsider tabled.
upper
Apr 28, 2025
Upper · Passed
Reported with amendments.
upper
Apr 14, 2025
Committee
Introduced in the Senate; read by title. Rules suspended. Read second time and referred to the Committee on Revenue and Fiscal Affairs.
upper
1 primary · 0 co-sponsors
Sponsors
Role
Legislator
Party
State
District
P
Greg Miller
RRepublican
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