---
type: "Bill"
title: "TAX/AD VALOREM: Provides for alternatives in lieu of payment under protest for challenges to ad valorem tax assessments. (8/1/23) (EN SEE FISC NOTE LF RV See Note)"
description: "TAX/AD VALOREM: Provides for alternatives in lieu of payment under protest for challenges to ad valorem tax assessments. (8/1/23) (EN SEE FISC NOTE LF RV See Note)"
jurisdiction: "us/states/la"
legislature: "Louisiana Legislature"
session: "2023"
identifier: "SB 5"
citation: "Louisiana SB 5 (2023)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["R. L. Bret Allain, II"]
version_count: 8
action_count: 21
vote_count: 3
first_action: "2023-02-06"
last_action: "2023-06-12"
source: "openstates"
source_identifier: "ocd-bill/e922017e-d70a-412f-b2f2-6e9d16cbd120"
source_url: "https://www.legis.la.gov/Legis/BillInfo.aspx?i=243829"
source_hash: "4b604843a23ce8f0cf57bbc10c5b9aa2ba1a2f746279576d254fd5466541dba7"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-la"]
---

# Louisiana SB 5 (2023) — TAX/AD VALOREM: Provides for alternatives in lieu of payment under protest for challenges to ad valorem tax assessments. (8/1/23) (EN SEE FISC NOTE LF RV See Note)

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **SB5 Original** (filed) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1299354)
2. **House Committee Amendment, #3275, W&M, Draft** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1324130)
3. **House Committee Amendment, #3407, W&M, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1324829)
4. **SB5 Act 284** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1332403)
5. **SB5 Engrossed** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1312299)
6. **Senate Committee Amendment, #499, R&F, Draft** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1311976)
7. **Senate Committee Amendment, #515, R&F, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1311998)
8. **SB5 Enrolled** (enrolled) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1331029)

## Votes

- CONCUR (#885) — **38–0** (pass) · upper
- FINAL PASSAGE (#61) — **37–0** (pass) · upper
- FINAL PASSAGE (#988) — **100–0** (pass) · lower

## Sponsors

- R. L. Bret Allain, II — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2023-06-12** Effective date 8/1/2023.
- **2023-06-12** Signed by the Governor. Becomes Act No. 284. `became-law, executive-signature`
- **2023-06-08** Sent to the Governor by the Secretary of the Senate. `executive-receipt`
- **2023-06-07** Signed by the Speaker of the House.
- **2023-06-07** Enrolled. Signed by the President of the Senate. `enrolled`
- **2023-06-06** Rules suspended. Amendments proposed by the House read and concurred in by a vote of 38 yeas and 0 nays.
- **2023-06-05** Received from the House with amendments. `receipt`
- **2023-06-05** Read third time by title, roll called on final passage, yeas 100, nays 0. Finally passed, ordered to the Senate. `passage`
- **2023-06-05** Called from the calendar.
- **2023-06-05** Read by title, returned to the calendar.
- **2023-06-01** Scheduled for floor debate on 06/05/2023.
- **2023-05-25** Read by title, amended, passed to 3rd reading. `reading-3`
- **2023-05-24** Reported without Legislative Bureau amendments.
- **2023-05-23** Reported with amendments (14-0). Referred to the Legislative Bureau. `committee-passage-favorable`
- **2023-04-25** Read by title, under the rules, referred to the Committee on Ways and Means. `referral-committee`
- **2023-04-24** Received in the House from the Senate, read by title, lies over under the rules.
- **2023-04-24** Read by title, passed by a vote of 37 yeas and 0 nays, and sent to the House. Motion to reconsider tabled. `passage`
- **2023-04-18** Read by title. Committee amendments read and adopted. Ordered engrossed and passed to third reading and final passage.
- **2023-04-17** Reported with amendments. `committee-passage-favorable`
- **2023-04-10** Introduced in the Senate; read by title. Rules suspended. Read second time and referred to the Committee on Revenue and Fiscal Affairs. `referral-committee`
- **2023-02-06** Prefiled and under the rules provisionally referred to the Committee on Revenue and Fiscal Affairs. `filing, referral-committee`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/e922017e-d70a-412f-b2f2-6e9d16cbd120`. Confidence: reported (aggregated from official Louisiana legislature records).