republic-os/legislation/us/states/la/2025/sb-55.md

---
type: "Bill"
title: "TAX/AD VALOREM: Provides relative to the assessment, payment, and allocation of ad valorem taxes. (1/1/26) (EN SEE FISC NOTE LF RV)"
description: "TAX/AD VALOREM: Provides relative to the assessment, payment, and allocation of ad valorem taxes. (1/1/26) (EN SEE FISC NOTE LF RV)"
jurisdiction: "us/states/la"
legislature: "Louisiana Legislature"
session: "2025"
identifier: "SB 55"
citation: "Louisiana SB 55 (2025)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Gregory A. Miller"]
version_count: 14
action_count: 30
vote_count: 5
first_action: "2025-04-01"
last_action: "2025-06-20"
source: "openstates"
source_identifier: "ocd-bill/393d4107-b951-4327-8761-7de79e9360e1"
source_url: "https://www.legis.la.gov/Legis/BillInfo.aspx?i=248203"
source_hash: "4d40280b64f57baf1854bd95377ac3d4562654a21f268379269778011b4861b7"
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 55 (2025) — TAX/AD VALOREM: Provides relative to the assessment, payment, and allocation of ad valorem taxes. (1/1/26) (EN SEE FISC NOTE LF RV)

## Version chain

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

1. **SB55 Original** (filed) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1401544)
2. **Conference Committee Report, #3181, House Adopted, Senate Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1423855)
3. **House Committee Amendment, #3443, W&M, Draft** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1417803)
4. **House Committee Amendment, #3458, W&M, Draft** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1417859)
5. **House Committee Amendment, #3517, W&M, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1418371)
6. **House Floor Amendment, #3719, Glorioso, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1419303)
7. **House Floor Amendment, #4009, Beaullieu, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1421011)
8. **SB55 Act 411** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1425949)
9. **SB55 Engrossed** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1409015)
10. **SB55 Reengrossed** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1410576)
11. **Senate Committee Amendment, #515, R&F, Draft** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1405657)
12. **Senate Committee Amendment, #942, R&F, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1408788)
13. **Senate Floor Amendment, #1139, Miller, G., Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1410426)
14. **SB55 Enrolled** (enrolled) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1425174)

## Votes

- FINAL PASSAGE (#832) — **92–0** (pass) · lower
- ADOPT CONFERENCE REPORT (#1260) — **93–0** (pass) · lower
- REJECT (#848) — **39–0** (pass) · upper
- ADOPT (#966) — **37–0** (pass) · upper
- FINAL PASSAGE (#128) — **35–1** (pass) · upper

## Sponsors

- Gregory A. Miller — primary (person)

## Timeline

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

- **2025-06-20** Effective date 1/1/2026.
- **2025-06-20** Signed by the Governor. Becomes Act No. 411. `became-law, executive-signature`
- **2025-06-12** Enrolled. Signed by the President of the Senate on 6/13/2025. `enrolled`
- **2025-06-12** Sent to the Governor by the Secretary of the Senate on 6/13/2025. `executive-receipt`
- **2025-06-12** Signed by the Speaker of the House.
- **2025-06-12** Notice House adopted the Conference Committee Report.
- **2025-06-12** Conference Committee Report read, roll called, yeas 93, nays 0. The Conference Committee Report was adopted.
- **2025-06-12** Rules suspended.
- **2025-06-12** Notice of Senate adoption of Conference Committee Report.
- **2025-06-12** Conference Committee report received. Lies over under the rules.
- **2025-06-12** Conference Committee Report read; adopted by a vote of 37 yeas and 0 nays.
- **2025-06-11** Notice House Conference Committee members appointed.
- **2025-06-11** House conferees appointed: Glorioso, Emerson, and Henry.
- **2025-06-11** Notice of Senate conferees appointed.
- **2025-06-10** Senate conference committee members appointed: Miller, Foil, and Wheat.
- **2025-06-09** Notice of Senate rejecting House amendments.
- **2025-06-09** Amendments proposed by the House read and rejected by a vote of 39 yeas and 0 nays.
- **2025-06-04** Received from the House with amendments. `receipt`
- **2025-06-03** Read third time by title, amended, roll called on final passage, yeas 92, nays 0. Finally passed, ordered to the Senate. `passage`
- **2025-06-02** Scheduled for floor debate on 06/03/2025.
- **2025-05-29** Read by title, amended, passed to 3rd reading. `reading-3`
- **2025-05-28** Reported without Legislative Bureau amendments.
- **2025-05-27** Reported with amendments (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.
- **2025-04-30** Senate floor amendments read and adopted. Read by title and passed by a vote of 35 yeas and 1 nays; ordered reengrossed and sent to the House. Motion to reconsider tabled. `passage`
- **2025-04-29** Read by title. Committee amendments read and adopted. Ordered engrossed and passed to third reading and final passage.
- **2025-04-28** 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`
- **2025-04-01** 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/393d4107-b951-4327-8761-7de79e9360e1`. Confidence: reported (aggregated from official Louisiana legislature records).