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Sen. Greg Miller’s cleanup bill to clarify switch to tax-lien system moves out of committee

Committee on Revenue and Fiscal Affairs · March 10, 2026
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Summary

The Revenue and Fiscal Affairs Committee on March 10 reported Senate Bill 73 favorable. Sponsor Sen. Greg Miller and the Department of Revenue said the bill removes ambiguous language so taxes for 2025 are not left in limbo after a constitutional change shifting the state from a tax‑sale to a tax‑lien system.

Sen. Greg Miller introduced Senate Bill 73 on March 10, asking the Committee on Revenue and Fiscal Affairs to repeal provisions that created uncertainty about when the state's move from a tax‑sale system to a tax‑lien system would take effect.

The bill, which Miller described as part of “our ongoing project to change our state from a tax sale system … to a tax lien system,” removes language in prior enactments that could have left delinquent 2025 taxes unresolved when the new system’s effective date was applied. Miller said an attorney general’s opinion highlighted the ambiguity and motivated the cleanup.

Catherine Logan of the Louisiana Department of Revenue told the committee, “This is truly clean up legislation,” and said the administration prioritizes a legislative fix so the department can apply tax rules consistently and avoid leaving 2025 delinquencies in legal limbo. Logan confirmed the department and the sponsor coordinated on the language and that other related transitional bills will follow to address purchaser rights under the prior tax‑sale regime.

Sen. Jenkins moved to report SB73 favorable. With no members objecting, the committee reported the bill favorable by unanimous consent.

The committee's action sends SB73 to the next stage of the legislative process; committee discussion focused on removing statutory ambiguity rather than on substantive changes to tax policy.