Louisiana 2026 Regular Session

Louisiana House Bill HB1010

Introduced
3/25/26  
Refer
3/26/26  
Report Pass
4/7/26  
Engrossed
4/21/26  
Refer
4/22/26  
Report Pass
5/11/26  

Caption

Requires annual reporting on amounts of ad valorem taxes collected in each parish (RE INCREASE GF EX See Note)

Impact

If enacted, HB 1010 would make significant changes to the reporting obligations of parish tax assessors and collectors. By requiring annual reports to the LTC, the bill seeks to ensure consistency and accuracy in tax reporting across parishes. Additionally, the LTC would be mandated to compile this information and present it in a structured format to the governor and the legislature, potentially supporting improved tax policy decisions. Furthermore, the bill explicitly prohibits using information from automatic dependent surveillance-broadcast systems for tax calculation, ensuring that future technological advancements do not adversely affect tax equity.

Summary

House Bill 1010 is a legislative proposal designed to enhance the transparency and accountability of ad valorem tax assessments and collections in Louisiana. The bill mandates that parish tax assessors and collectors submit specific data regarding ad valorem taxes to the Louisiana Tax Commission (LTC) annually. This data includes the total amount of ad valorem property taxes assessed and collected, as well as a breakdown by property classification. This requirement aims to provide clearer insights into tax collection processes and trends, allowing for better oversight and legislative analysis.

Sentiment

The sentiment surrounding HB 1010 appears to be favorable, especially among legislators focused on improving tax governance and transparency. The bill passed the House without opposition, indicating a broad consensus regarding its importance. Supporters likely view it as a necessary step toward enhancing the accountability of local tax authorities and promoting fair tax practices. However, there could be concerns from local assessors about the administrative burden that new reporting requirements might impose.

Contention

Notably, while there is support for the bill, some points of contention may arise regarding the details of implementation and the capacity of local tax offices to meet these new requirements. Questions may also surface concerning how the data will be managed and used by the LTC to inform state tax policy. Nevertheless, the overarching goal of HB 1010—to provide better oversight and accountability in property tax assessments—tends to unify legislative support.

Companion Bills

No companion bills found.

Previously Filed As

LA HB366

(Constitutional Amendment) Authorizes parishes to exempt business inventory from ad valorem taxes and authorizes parishes to reduce the percentage of fair market value applicable to business inventory (EN SEE FISC NOTE GF EX See Note)

LA HB299

Increases the maximum rate of ad valorem taxes the governing authority of Morehouse Parish is authorized to levy for public cemeteries and provides for the use of the proceeds of the taxes

LA HB365

Provides for an optional exemption of business inventory from ad valorem taxes and to authorize the reduction of the fair market value percentage of business inventory under certain circumstances (EN SEE FISC NOTE GF EX See Note)

LA SB82

Provides with respect to ad valorem taxes on shares of bank stock. (1/1/26) (EN DECREASE LF RV See Note)

LA HB271

(Constitutional Amendment) Authorizes a parish governing authority to increase the amount of the homestead exemption (RE SEE FISC NOTE LF RV See Note)

LA HB573

Provides for collection and reporting of data (OR +$4,575,500 GF EX See Note)

LA HB131

Prohibits the board of review in Calcasieu Parish from considering ad valorem tax assessment complaints to which the notice of complaint was provided via facsimile transmission (EN NO IMPACT LF EX See Note)

LA SB55

Provides relative to the assessment, payment, and allocation of ad valorem taxes. (1/1/26) (EN SEE FISC NOTE LF RV)

LA HB550

Provides for reporting, data collection, and information sharing related to domestic and imported seafood (OR INCREASE SD RV See Note)

LA HB571

Provides for the classification of certain marine vessels for purposes of ad valorem taxes (OR NO IMPACT LF RV See Note)

Similar Bills

CA SB1352

Property taxation: newly constructed: reconstructed property.

CA AB245

Property taxation: application of base year value: disaster relief.

CA SB1053

Property taxation: transfer of base year value: disaster relief.

HI HB1398

Relating To Property.

HI HB1398

Relating To Property.

CA SB603

An act to amend Section 69 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.

TX HB2011

Relating to the right to repurchase from a condemning entity certain real property for which ad valorem taxes are delinquent.