Louisiana § RS 47:1837.1 - Program for a statewide ad valorem tax assessment database; creation

§ RS 47:1837.1. 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.

            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.