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Committee clarifies that 2025 delinquent taxes follow new tax‑lien procedures, sponsors say

Committee on Revenue and Fiscal Affairs · March 16, 2026

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Summary

Senate Bill 238, requested by sheriffs, would make delinquent statutory impositions related to tax sales held prior to Jan. 1, 2026 subject to the new tax‑lien collection procedures so that 2025 notices and upcoming sales are governed consistently; committee reported the bill favorable.

Senator Miller told the committee SB238 responds to implementation questions after the constitutional amendment and subsequent statutory changes that established the new tax‑lien enforcement process. "All delinquent statutory impositions for which tax sale title was not sold prior to 01/01/2026 shall be subject to the collection procedures set forth in this chapter," he said, and emphasized the measure applies the new procedures to last year’s delinquent taxes so sheriffs and tax collectors can proceed without restarting notices.

Katie Belanger (Louisiana Land Title Association) added that the intent from Jan. 1 was always that the new lien procedures apply and that notices and tax bills sent in 2025 are deemed sufficient and do not have to be reissued.

Senator Miller also clarified that purchasers who bought tax‑sale certificates prior to 01/01/2026 retain the rights and enforcement avenues available under the law in effect when the sale occurred; he said the bill makes that explicit because he has heard of judges raising questions about cross‑applying remedies.

Senator Morris moved to report SB238 favorable; with no objection the committee reported the bill favorable by voice.