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)
Summary
HB 131 creates a new law specific to Calcasieu Parish governing how complaints challenging ad valorem tax assessments may be filed with the parish board of review. Under the bill, the board of review may only consider a complaint if it is timely filed either in person at the board’s office or by certified mail. The measure is a narrow procedural change aimed at the filing method for assessment complaints, and it applies only to complaints filed on or after July 1, 2025.
The bill amends Louisiana’s property tax assessment review process by carving out an exception to existing law for Calcasieu Parish. It does not change tax rates or assessment standards themselves, but instead limits the acceptable means of delivering a complaint to the board of review. The act becomes effective July 1, 2025, and is local in application rather than statewide.
Impact
HB 131 enacts R.S. 47:1992.2 and modifies the complaint-filing rules for ad valorem tax assessment reviews in Calcasieu Parish. It restricts the board of review to considering only those complaints filed in person or by certified mail, excluding other delivery methods such as facsimile transmission or similar informal notice methods. The bill affects taxpayers, property owners, assessors, and the parish board of review by tightening procedural requirements for contesting assessments.
Sentiment
The bill appears to have been broadly supported and noncontroversial. It passed the House 93-0 and the Senate 38-0, indicating unanimous approval in both chambers. The absence of committee transcript debate also suggests the measure was viewed as a technical or administrative clarification rather than a major policy dispute.
Contention
The main point of contention, as reflected in the caption, is the exclusion of complaints submitted by facsimile transmission. The bill favors formal filing methods—personal delivery or certified mail—which may be seen as improving certainty and recordkeeping, but could also be viewed as limiting convenience for taxpayers. Any concern would likely come from property owners or practitioners who prefer more flexible filing options, while supporters would include those seeking clearer procedural standards for the board of review.