Senate committee advances bill to let parishes convert old tax‑sale titles into new tax liens

Senator Michael Miller presented Senate Bill 191 on the committee’s tax‑lien cleanup package, saying the five‑page bill clarifies how parishes can convert older adjudicated tax‑sale titles into the state’s new tax‑lien system and treat previously accrued periods as part of the lien so enforcement may begin without restarting the accrual clock. "If it's been more than three years, they can immediately commence enforcement of the tax debt pursuant to that lien," Miller said.

Katie Belanger of the Louisiana Land Title Association, who assisted work on the measure, told the committee the primary purpose is to make adjudicated properties insurable and more marketable. "This process will allow properties to be insurable and more marketable in commerce," Belanger said, adding much of the bill is definitional cleanup to make the statute read more clearly.

During questioning, Senator Lambert sought operational detail on what happens when a property fails to sell at a tax sale and whether parishes would need to restart accrual periods. Belanger explained the bill creates a nonjudicial foreclosure pathway for political subdivisions under the new lien system and said the three‑year accrual period need not restart for properties previously adjudicated; parishes can amend an ordinance to convert adjudicated property to a tax lien and open it for sale at fair‑market value. She said individual third‑party lienholders would still have a seven‑year enforcement window under the statute.

The committee received a green card of support from Kevin Cobb of the Louisiana Sheriffs Association. Senator Jenkins moved and Senator Lambert seconded that the panel report SB191 favorable; seeing no objection, the chair announced SB191 was reported favorable.