SB 191 Louisiana Senate · 2026 Regular Session

TAX/AD VALOREM: Provides relative to the assessment, payment, and allocation of ad valorem taxes. (gov sig) (EN SEE FISC NOTE LF EX See Note)

SB 191 amends Louisiana law to change how property seized for unpaid property taxes is handled. It allows political subdivisions (like parishes) to convert tax-sale property into a tax lien certificate for later sale and requires them to issue a formal sale document for property sold at tax sales. Buyers of such properties receive them "without warranty," meaning they get the property as-is with no guarantees about its condition or quality. The bill also establishes a three-year timeline after which lien holders can seek court enforcement of tax liens. This affects property owners with unpaid taxes, political subdivisions, and buyers at tax sales.

Issues: ✓ Budget & Taxes

Bill status signed all 5 stages cleared

Introduction

Feb 2026

Committee Review

Apr 2026

Senate Passage

May 2026

House Passage

Apr 2026

Signed into Law

May 2026

Introduced Feb 26, 2026 Signed May 11, 2026

Maddy AI version diff · 4 comparisons

What changed between versions

SB191 Original → SB191 Act · 5 edits

MODERATE

This bill updates the legal framework for handling delinquent property taxes in Louisiana by replacing the old system of selling physical land with a new system that auctions tax liens (debt) instead. The changes clarify procedures for issuing tax lien certificates, standardize the auction notice format, and update the rules for how lien holders can recover their investment plus interest and penalties.

Scope change

The bill shifts the primary enforcement mechanism from the sale of adjudicated property (land) to the sale of tax lien certificates (debt), while retaining the ability to convert liens back to property sales under specific conditions.

ENFORCEMENT

Replaced the detailed process for selling adjudicated property with a streamlined process for publishing notices and conducting auctions for consolidated delinquent tax lists.

Clarified that tax liens can be extinguished by paying the auction price plus interest and penalties, providing a clear path for debt resolution.

REQUIREMENT

Added a standardized template for the public notice of delinquency and tax lien auction to ensure consistency across political subdivisions.

TIMELINE

Updated the timeline for initiating tax lien auctions to occur within thirty days of the expiration of a twenty-day notice period.

TECHNICAL

Reorganized and renumbered sections of the Louisiana Revised Statutes to align with the new tax lien auction procedures.

Floor votes · Senate Mar 18, 2026 · House Apr 28, 2026

How they voted

33–0

Passed · 6 other

Total votes 39

Mar 18, 2026

D Democratic11

8 Yea 3

72% Yea

R Republican28

25 Yea 3

89% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

May 4, 2026

Upper · Passed

Amendments proposed by the House read and concurred in by a vote of 30 yeas and 0 nays.

upper

Apr 28, 2026

Lower · Passed

Read third time by title, amended, roll called on final passage, yeas 92, nays 0. Finally passed, ordered to the Senate.

lower

Apr 22, 2026

Introduced

Reported without Legislative Bureau amendments.

lower

Apr 21, 2026

Lower · Passed

Reported with amendments (11-0). Referred to the Legislative Bureau.

lower

Mar 24, 2026

Committee

Read by title, under the rules, referred to the Committee on Ways and Means.

lower

Mar 18, 2026

Upper · Passed

Rules suspended. Senate floor amendments read and adopted. Read by title and passed by a vote of 32 yeas and 0 nays; ordered reengrossed and sent to the House. Motion to reconsider tabled.

upper

Mar 16, 2026

Upper · Passed

Reported favorably.

upper

Mar 9, 2026

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