---
type: "Bill"
title: "TAX/AD VALOREM: Provides with respect to ad valorem taxes on shares of bank stock. (1/1/26) (EN DECREASE LF RV See Note)"
description: "TAX/AD VALOREM: Provides with respect to ad valorem taxes on shares of bank stock. (1/1/26) (EN DECREASE LF RV See Note)"
jurisdiction: "us/states/la"
legislature: "Louisiana Legislature"
session: "2025"
identifier: "SB 82"
citation: "Louisiana SB 82 (2025)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Mike Reese"]
version_count: 4
action_count: 24
vote_count: 2
first_action: "2025-04-02"
last_action: "2025-06-08"
source: "openstates"
source_identifier: "ocd-bill/0b0d15ba-b614-4760-a630-bda34847e46c"
source_url: "https://www.legis.la.gov/Legis/BillInfo.aspx?i=248238"
source_hash: "09cf0f85f30ae688e64f1c5ab4c4b283f70f99ef2a7ecc4693daa9b736330ad6"
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 82 (2025) — TAX/AD VALOREM: Provides with respect to ad valorem taxes on shares of bank stock. (1/1/26) (EN DECREASE LF RV See Note)

## Version chain

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

1. **SB82 Original** (filed) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1402084)
2. **SB82 Act** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1424928)
3. **SB82 Engrossed** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1406961)
4. **SB82 Enrolled** (enrolled) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1421145)

## Votes

- FINAL PASSAGE (#781) — **92–0** (pass) · lower
- FINAL PASSAGE (#137) — **36–0** (pass) · upper

## Sponsors

- Mike Reese — primary (person)

## Timeline

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

- **2025-06-08** Effective date 1/1/2026.
- **2025-06-08** Signed by the Governor. Becomes Act No. 104. `became-law, executive-signature`
- **2025-06-08** Sent to the Governor by the Secretary of the Senate on 6/5/2025. `executive-receipt`
- **2025-06-08** Signed by the Speaker of the House.
- **2025-06-04** Enrolled. Signed by the President of the Senate. `enrolled`
- **2025-06-03** Received from the House without amendments. `receipt`
- **2025-06-03** Read third time by title, roll called on final passage, yeas 92, nays 0. Finally passed, ordered to the Senate. `passage`
- **2025-06-03** Called from the calendar.
- **2025-05-28** Scheduled for floor debate on 06/03/2025.
- **2025-05-28** Notice given.
- **2025-05-28** Read by title, returned to the calendar.
- **2025-05-27** Scheduled for floor debate on 05/28/2025.
- **2025-05-21** Read by title, passed to 3rd reading. `reading-3`
- **2025-05-20** Reported without Legislative Bureau amendments.
- **2025-05-19** Reported favorably (14-0). Referred to the Legislative Bureau. `committee-passage-favorable`
- **2025-05-06** Read by title, under the rules, referred to the Committee on Ways and Means. `referral-committee`
- **2025-05-05** Received in the House from the Senate, read by title, lies over under the rules.
- **2025-05-05** Read by title, passed by a vote of 36 yeas and 0 nays, and sent to the House. Motion to reconsider tabled. `passage`
- **2025-04-30** Read by title and passed to third reading and final passage. `reading-3`
- **2025-04-30** Rules suspended. Recalled from Committee.
- **2025-04-23** Read by title. Ordered engrossed and recommitted to the Committee on Finance.
- **2025-04-22** Reported favorably. `committee-passage-favorable`
- **2025-04-14** Introduced in the Senate; read by title. Rules suspended. Read second time and referred to the Committee on Revenue and Fiscal Affairs. `referral-committee`
- **2025-04-02** 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/0b0d15ba-b614-4760-a630-bda34847e46c`. Confidence: reported (aggregated from official Louisiana legislature records).