---
type: "Bill"
title: "TAX/AD VALOREM: Provides relative to the allocation of ad valorem tax assessed values of certain property. (gov sig) (EN SEE FISC NOTE LF RV)"
description: "TAX/AD VALOREM: Provides relative to the allocation of ad valorem tax assessed values of certain property. (gov sig) (EN SEE FISC NOTE LF RV)"
jurisdiction: "us/states/la"
legislature: "Louisiana Legislature"
session: "2025"
identifier: "SB 179"
citation: "Louisiana SB 179 (2025)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Stewart Cathey , Jr."]
version_count: 8
action_count: 20
vote_count: 2
first_action: "2025-04-04"
last_action: "2025-07-01"
source: "openstates"
source_identifier: "ocd-bill/5b6f7561-cc2c-44aa-887b-45121d87bd0f"
source_url: "https://www.legis.la.gov/Legis/BillInfo.aspx?i=248661"
source_hash: "88151189d656f533bb6c3e5c46e0b44a5264d47b8a98b4b398fe3c90cfa53790"
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 179 (2025) — TAX/AD VALOREM: Provides relative to the allocation of ad valorem tax assessed values of certain property. (gov sig) (EN SEE FISC NOTE LF RV)

## Version chain

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

1. **SB179 Original** (filed) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1404473)
2. **SB179 Act** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1426858)
3. **SB179 Engrossed** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1407023)
4. **SB179 Reengrossed** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1411882)
5. **Senate Committee Amendment, #510, R&F, Draft** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1405625)
6. **Senate Committee Amendment, #642, R&F, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1406579)
7. **Senate Floor Amendment, #1170, Cathey, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1410644)
8. **SB179 Enrolled** (enrolled) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1422927)

## Votes

- FINAL PASSAGE (#152) — **30–8** (pass) · upper
- FINAL PASSAGE (#956) — **90–5** (pass) · lower

## Sponsors

- Stewart Cathey , Jr. — primary (person)

## Timeline

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

- **2025-07-01** Effective date 7/1/2025.
- **2025-07-01** Becomes Act No. 470 without the Governor's signature. `became-law`
- **2025-06-10** Sent to the Governor by the Secretary of the Senate. `executive-receipt`
- **2025-06-09** Signed by the Speaker of the House.
- **2025-06-09** Enrolled. Signed by the President of the Senate. `enrolled`
- **2025-06-08** Received from the House without amendments. `receipt`
- **2025-06-08** Read third time by title, roll called on final passage, yeas 90, nays 5. Finally passed, ordered to the Senate. `passage`
- **2025-06-04** Scheduled for floor debate on 06/08/2025.
- **2025-06-04** Read by title, passed to 3rd reading. `reading-3`
- **2025-06-03** Reported without Legislative Bureau amendments.
- **2025-06-02** Reported favorably (15-0). Referred to the Legislative Bureau. `committee-passage-favorable`
- **2025-05-08** Read by title, under the rules, referred to the Committee on Ways and Means. `referral-committee`
- **2025-05-07** Received in the House from the Senate, read by title, lies over under the rules.
- **2025-05-06** Senate floor amendments read and adopted. Read by title and passed by a vote of 30 yeas and 8 nays; ordered reengrossed 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. Committee amendments read and adopted; ordered engrossed and recommitted to the Committee on Finance.
- **2025-04-22** Reported with amendments. `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`
- **2025-04-04** 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/5b6f7561-cc2c-44aa-887b-45121d87bd0f`. Confidence: reported (aggregated from official Louisiana legislature records).