§ 47:1837.1 — Program for a statewide ad valorem tax assessment database; creation

Louisiana § 47:1837.1

• Jurisdiction: Louisiana
• Title 47: Revenue and Taxation

Text

§1837.1. Program for a statewide ad valorem tax assessment database; creation
A.(1) A program for the creation of a statewide ad valorem tax assessment database
is hereby established. Participation in the program shall be required of all parishes.
(2) The database shall be comprised of information from assessment rolls submitted
to the tax commission under R.S. 47:1993(A). Assessors shall submit their assessment rolls
to the Louisiana Tax Commission in electronic form or in a format designated by the
Louisiana Tax Commission for viewing and inspection. The database with the assessment
information from such parishes shall be published on the internet for public inspection by
December first. The ad valorem tax assessment database shall not include any assessment
information which is deemed confidential or designated as confidential by an assessor under
any provision of law.
(3) The Louisiana Tax Commission shall promulgate rules for the submission of
assessment rolls and for the designation of confidential information in an assessment roll
submitted to the Louisiana Tax Commission by an assessor pursuant to this Section.
B. The Louisiana Tax Commission shall design the Internet website in such a manner
as to facilitate the retrieval and viewing of the following information from the assessment
rolls on the database:
(1) Location of the assessed property, including the municipal address of the
property.
(2) Assessed valuation of the land and any improvements thereon.
(3) The amount of the homestead exemption on the property, if any, as well as any
information as to whether the homestead exemption is subject to the special assessment level
provided for in Article VII, Section 18(G)(1) of the Constitution of Louisiana.
(4) Information as to any other exemptions from ad valorem taxation including but
not limited to any restoration tax abatement granted and any contract of exemption granted
by the State Board of Commerce and Industry or its successor to a new manufacturing
establishment or an addition to an existing manufacturing establishment.
(5) The classification for the property assessed.
(6) Any other information currently provided to the tax commission deemed to be
useful and helpful for taxpayers to compare assessment of similar properties.
C. By request from the assessor to the Louisiana Tax Commission prior to November
fifteenth of a tax year, any assessor from a parish which has never participated in the program
in any tax year prior to the request may be relieved from the obligation to participate in the
program for the tax year of the request upon showing that the assessor is unable that tax year
to comply with the obligation to file the tax roll in electronic form or other format designated
by the Louisiana Tax Commission. However, once an assessor has participated in the
program that assessor is no longer eligible to be relieved of the obligation to participate.
D. Effective January 1, 2006, all parishes which have participated in the program
shall also submit proposed assessment lists to the Louisiana Tax Commission in electronic
form or in a format designated by the Louisiana Tax Commission to be published on the
Louisiana Tax Commission website for public inspection during the exposure period
provided by R.S. 47:1992. The proposed assessment lists shall be so identified on the
Louisiana Tax Commission website and shall be the same lists which the assessor has
available for public exposure in the assessor's office. The proposed assessment lists shall
include all information required in Subsection B of this Section. The proposed assessment
lists posted on the Louisiana Tax Commission website are for informational purposes only
and any failure to have the proposed assessment lists posted on the Louisiana Tax
Commission website shall not give rise to any claim or contest regarding the assessed value
of any property or the taxes due thereon.
E. The Louisiana Tax Commission is authorized to adopt rules for the administration
of this program subject to approval by the House Ways and Means Committee and the Senate
Revenue and Fiscal Affairs Committee.
F.(1)(a) For purposes of any assessment information submitted to the Louisiana Tax
Commission prior to January 1, 2024, the Louisiana Tax Commission shall not sell, lease,
rent, or otherwise convey or transfer to any individual or other entity for use in a business any
current-year information received by it pursuant to the provisions of this Section.
(b) For purposes of any assessment information submitted to the Louisiana Tax
Commission on or after January 1, 2024, the Louisiana Tax Commission may convey or
transfer to any individual or other entity for use in a business any current-year information
received by it pursuant to the provisions of this Section.
(2) The Louisiana Tax Commission shall not sell, lease, rent, or otherwise convey
or transfer to any individual or other entity for use in a business any current-year information
concerning public service properties, as defined in R.S. 47:1851, received by it pursuant to
the provisions of this Section.
(3) The Louisiana Tax Commission shall not sell, lease, rent, or otherwise convey
or transfer to any individual or other entity any information which is deemed confidential or
which has been designated as confidential by an assessor under any provision of law.
G.(1) For purposes of any assessment information submitted to the Louisiana Tax
Commission prior to January 1, 2024, and upon request, the Louisiana Tax Commission may
convey or transfer to any taxpayer, in electronic form, historical information held by the
commission pursuant to the provisions of this Section and viewable from the commission's
website, which information is at least one year old at the time of the request.
(2) For purposes of any assessment information submitted to the Louisiana Tax
Commission on or after January 1, 2024, and upon request, the Louisiana Tax Commission
shall convey or transfer to any taxpayer, in electronic form, historical information held by the
commission pursuant to the provisions of this Section and viewable from the commission's
website.

Legislative History

Acts 2004, No. 448, §1, eff. June 24, 2004; Acts 2005, No. 310, §1, eff. June 29, 2005; Acts 2006, No. 799, §2, eff. June 30, 2006; Acts 2023, No. 161, §1, eff. Jan. 1, 2024.