SB 238 Louisiana Senate · 2026 Regular Session

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

SB 238 updates Louisiana's rules for collecting overdue property taxes (ad valorem taxes) that were due before January 1, 2026. It requires tax collectors to provide proper notice to property owners before selling tax liens and ensures that tax sales completed before 2026 follow the older collection procedures. This affects property owners who owe taxes and local tax collectors responsible for enforcement. The bill changes notice requirements and tax sale processes for these pre-2026 cases, without altering tax rates or overall obligations.

Bill status signed all 5 stages cleared

Introduction

Feb 2026

Committee Review

Apr 2026

Senate Passage

Mar 2026

House Passage

Apr 2026

Signed into Law

Apr 2026

Introduced Feb 26, 2026 Signed Apr 30, 2026

Maddy AI version diff · 3 comparisons

What changed between versions

SB238 Original → SB238 Act · 4 edits

MODERATE

This bill formalizes the transition of the tax collection process from a draft proposal to an enacted law. It establishes that tax sales conducted before January 1, 2026, will follow the rules and procedures that were in effect at the time of the sale, protecting existing rights. Additionally, it confirms that notices of tax owed issued before this date are considered valid if the subsequent collection steps after December 31, 2025, follow the current legal requirements.

Scope change

The scope remains focused on the assessment, payment, and collection of ad valorem taxes, but the applicability is now codified to ensure a clear legal framework for the 2026 tax cycle and prior sales.

TIMELINE

The effective date and procedural rules are now fixed for tax sales held prior to January 1, 2026, ensuring they adhere to the laws in effect at the time of the sale.

ENFORCEMENT

The bill clarifies that notices of statutory impositions issued before January 1, 2026, are sufficient if collection efforts after December 31, 2025, comply with current Chapter provisions.

TECHNICAL

The document status changed from an 'Original' Senate Bill draft to an 'Enrolled' Act, indicating it has passed both legislative chambers and received executive approval.

Removed the preliminary digest and legislative services notes, as these are informational summaries and not part of the final legal text.

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

Apr 28, 2026

Lower · Passed

Read third time by title, roll called on final passage, yeas 95, 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 favorably (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. Read by title, passed by a vote of 32 yeas and 0 nays, 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