---
type: "Bill"
title: "TAX/AD VALOREM TAX: Limits the determination of fair market value of certain real property by an assessor under certain circumstances (EN SEE FISC NOTE LF RV See Note)"
description: "TAX/AD VALOREM TAX: Limits the determination of fair market value of certain real property by an assessor under certain circumstances (EN SEE FISC NOTE LF RV See Note)"
jurisdiction: "us/states/la"
legislature: "Louisiana Legislature"
session: "2024"
identifier: "HB 921"
citation: "Louisiana HB 921 (2024)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Stephanie Hilferty"]
version_count: 6
action_count: 20
vote_count: 3
first_action: "2024-04-02"
last_action: "2024-06-10"
source: "openstates"
source_identifier: "ocd-bill/9d2a6382-ed7f-4037-b254-294d103f5351"
source_url: "https://www.legis.la.gov/Legis/BillInfo.aspx?i=247128"
source_hash: "acc24caf24ba826bf6c099e33e6cf0a99231d20ec4a7511c1945498f6c615019"
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 HB 921 (2024) — TAX/AD VALOREM TAX: Limits the determination of fair market value of certain real property by an assessor under certain circumstances (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. **HB921 Original** (filed) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1361278)
2. **HB921 Act** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1382320)
3. **HB921 Engrossed** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1363194)
4. **Senate Committee Amendment, #2650, R&F, Draft** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1369678)
5. **Senate Committee Amendment, #2652, R&F, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1369679)
6. **HB921 Enrolled** (enrolled) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1379645)

## Votes

- CONCUR IN SENATE AMENDMENTS (#1524) — **91–0** (pass) · lower
- FINAL PASSAGE (#477) — **101–0** (pass) · lower
- FINAL PASSAGE (#882) — **37–0** (pass) · upper

## Sponsors

- Stephanie Hilferty — primary (person)

## Timeline

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

- **2024-06-10** Effective date: 01/01/2025.
- **2024-06-10** Signed by the Governor. Becomes Act No. 578. `became-law, executive-signature`
- **2024-06-03** Sent to the Governor for executive approval. `executive-receipt`
- **2024-05-29** Signed by the President of the Senate.
- **2024-05-29** Enrolled and signed by the Speaker of the House. `enrolled`
- **2024-05-29** Read by title, roll called, yeas 91, nays 0, Senate amendments concurred in.
- **2024-05-22** Scheduled for concurrence on 05/29/2024.
- **2024-05-20** Received from the Senate with amendments. `receipt`
- **2024-05-16** Rules suspended. The amended bill was read by title, passed by a vote of 37 yeas and 0 nays, and ordered returned to the House. Motion to reconsider tabled. `passage`
- **2024-05-01** Reported without Legislative Bureau amendments. Read by title and passed to third reading and final passage. `reading-3`
- **2024-04-30** Committee amendments read and adopted. Read by title and referred to the Legislative Bureau.
- **2024-04-29** Reported with amendments. `committee-passage-favorable`
- **2024-04-16** Read second time by title and referred to the Committee on Revenue and Fiscal Affairs. `reading-2, referral-committee`
- **2024-04-15** Received in the Senate. Read first time by title and placed on the Calendar for a second reading. `reading-1`
- **2024-04-15** Read third time by title, roll called on final passage, yeas 101, nays 0. Finally passed, title adopted, ordered to the Senate. `passage`
- **2024-04-11** Scheduled for floor debate on 04/15/2024.
- **2024-04-09** Read by title, ordered engrossed, passed to 3rd reading. `reading-3`
- **2024-04-08** Reported favorably (14-0). `committee-passage-favorable`
- **2024-04-03** Read by title, under the rules, referred to the Committee on Ways and Means. `referral-committee`
- **2024-04-02** Read by title. Lies over under the rules.

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/9d2a6382-ed7f-4037-b254-294d103f5351`. Confidence: reported (aggregated from official Louisiana legislature records).