La. Stat. tit. 47 § 2130

Current with changes from the 2024 Legislative Session

Section 47:2130 - [See Note] Public calamity; postponement of statutory impositions payments

A. Declaration of emergency; calamity. When an emergency has been declared by the governor or a parish president pursuant to the Louisiana Homeland Security and Emergency Assistance and Disaster Act and only in cases of disaster caused by overflow, general conflagration, general crop destruction, or other public calamity, a tax debtor or owner may request the postponement of the payment of statutory impositions on his property located in the geographical area designated in the declaration of emergency if the statutory impositions are included on a tax bill due after the declaration of emergency.

B. Right to a postponement of onerous statutory impositions. The collection of statutory impositions shall be postponed by the tax collector when all of the following occur:

(1) An emergency has been declared.

(2) The tax debtor's or owner's assessed property located in the geographical area designated in the declaration of emergency has been damaged or destroyed by the calamity.

(3) The collection of statutory impositions would be onerous because the tax debtor or owner is unable to pay without suffering substantial hardship.

C. Application for postponement.

(1) The tax debtor or owner seeking the postponement of the payment shall file a sworn application, executed before a person authorized to administer oaths, accompanied by a supporting financial statement. The application shall:

(a) Certify that the property was damaged or destroyed by the event that necessitated the emergency declaration.

(b) Describe the damaged or destroyed property as assessed.

(c) Certify that the collection of the statutory impositions appearing on the tax bill due after the declaration of the emergency would be onerous because the tax debtor or owner applying for postponement is unable to pay without suffering substantial hardship.

(2) The completed sworn financial statement submitted in support of an application for the postponement of the payment of statutory impositions shall not be subject to the laws relative to public recoR.S. rds, 44:1 et seq., and shall be confidential, except that the financial statement shall be admissible in evidence in a proceeding to contest an application for postponement of the payment of statutory impositions. The tax collector shall retain the financial statement until the period for contesting the postponement has expired without an objection being filed or until there has been a definitive decision in a contest proceeding. Thereafter, the tax collector may destroy the financial statement.

(3) The tax collector shall, and the assessor may, keep appropriate application forms and blank financial statement forms available for use by tax debtors and owners. The tax collector, or his authorized deputy collector, shall be competent to administer the oath required for this application. The following forms may be used to apply for the postponement:

STATE OF LOUISIANA ____________

PARISH OF _____________________

APPLICATION FOR POSTPONEMENT OF AD VALOREM TAXES AND OTHER STATUTORY IMPOSITIONS

BEFORE ME, the undersigned authority personally appeared __________, a tax debtor/owner, who requests postponement of payment of ad valorem taxes and other statutory impositions pursuant to the provisions of R.S. 47:2130 for the following property:

________________________________________________________________

(Give the description of damaged or destroyed property as assessed)

Appearer certifies that the property was damaged or destroyed on ______ (insert date) by the event that necessitated the emergency declaration declared on or about ______ (insert date) by __________ (insert name and title of person declaring the emergency) and the property assessed is in the geographical area designated in the declaration.

Appearer certifies that the payment of the ad valorem taxes and other statutory impositions appearing on the tax bill due after the declaration of emergency would be onerous because Appearer is unable to pay without suffering substantial hardship. Appearer submits his financial statement in support of this application and certifies that it is true and correct as of this date.

SWORN TO AND SUBSCRIBED BEFORE ME this ___ day of _____, _____ at __________ Louisiana.

________________

Full Name of Affiant

__________________________________

Notary Public or authorized tax collector

Notary #

FINANCIAL STATEMENT

STATE OF LOUISIANA PARISH OF _____________

I certify that the following is a listing of my debts and property located within the state of Louisiana and that the following was my adjusted gross income for the previous year.

Immovable Property:	Estimated Value
(land/buildings)	___________________________________________________
	___________________________________________________
	___________________________________________________
	___________________________________________________
	Subtotal __________
Debts affecting the	Estimated Value
immovable property:	___________________________________________________
	___________________________________________________
	___________________________________________________
	___________________________________________________
	Subtotal __________
Movable Property:	Estimated Value
(vehicles, personal	___________________________________________________
property, bank accounts)	_________________________________________________
	___________________________________________________
	___________________________________________________
	Subtotal __________
Debts affecting the	Estimated Value
movable property:	___________________________________________________
	___________________________________________________
	___________________________________________________
	___________________________________________________
	Subtotal __________
Other Debts:	Estimated Value
(credit cards, etc.)	___________________________________________________
	___________________________________________________
	___________________________________________________
	___________________________________________________
	Subtotal __________
	NET WORTH __________________
	(Value of Property less amount of debts)
	Adjusted gross income for Previous year:
	________________________

Applicant

Sworn to and signed before the undersigned Notary Public at ________________, Louisiana, on the _____ day of __________, _______.

________________________

Notary Public or authorized tax collector

Notary #

D. Reapplication. A tax debtor or owner may reapply for postponement of statutory impositions as provided for in this Section for each consecutive year after the year in which the original postponement was granted when the conditions which initially authorized the postponement remain in effect.

E. Time for filing application. The initial application and any reapplication for postponement shall be filed with the tax collector no later than December thirty-first of the year in which the damage or destruction occurred, or no later than thirty calendar days after the tax bill has been mailed, whichever is later.

F. Notification of filing. The tax collector shall send to each political subdivision for which the postponed statutory impositions are assessed and collected a copy of each application by reliable electronic means, certified mail, or hand delivery with a receipt.

G. Political subdivision contest of postponement. A political subdivision may contest the postponement of the statutory impositions in a written objection filed with the tax collector within thirty calendar days after receiving the copy of the application for postponement. The written objection shall state the factual and legal reasons for contesting postponement. Concurrently, the political subdivision shall send a copy of the objection to the tax debtor or owner at the address on the application by reliable electronic means, certified mail, or hand delivery with a receipt. Finally, the tax collector shall send verified copies of the application, supporting financial statement, and the written objection to the parish governing authority within ten calendar days after the date the objection was filed.

H. Contest; review of decision. The merits of the objection shall be decided by the parish governing authority, which decision shall be subject to review by the commission, or its successor, on request of either the tax debtor or owner, or the objecting political subdivision. The commission's decision shall be subject to appeal to the district court. The review and appeal shall be in accordance with the procedures established by law, the commission rules, or ordinance of the parish governing authority for the review and appeal of the correctness of an assessment made by the assessor.

I. Effective date of postponement.

(1) If no objection is filed, the payment of statutory impositions shall be postponed. If an objection is filed pursuant to Subsection G of this Section, payment of statutory impositions shall be postponed until all objections are finally decided by the parish governing authority or the commission.

(2) If no objection is filed, or if the tax debtor or owner has prevailed in a definitive decision on review, the tax collector shall file the application, or a certified copy, with the recorder of mortgages in each parish in which the property is located. The application filed shall not include the supporting financial statement.

J. Advice of right to postponement. A written notice of the right of a tax debtor or owner to have the payment of his statutory impositions postponed shall be included with the tax bill sent to a tax debtor or owner.

K. Installment payment of postponed statutory impositions; accelerated payments; interests.

(1) The postponed statutory impositions shall be divided into ten equal installments, and one installment shall be charged each year by the tax collector for ten subsequent years, or until the entirety of the postponed statutory impositions is paid.

(2) The postponed statutory impositions, or any annual installment thereof, may be paid in advance. The unpaid balance of the postponed statutory impositions shall bear interest from the date on which the original tax bill was due until paid at the rate of six percent per annum payable annually on the due date of each installment. No timely paid installment shall bear penalties when collected.

(3) If an annual installment is not timely paid, all of the unpaid postponed statutory impositions shall become due immediately, and deemed delinquent. Thereafter, the tax lien shall be offered for sale at the next tax auction for the balance of all delinquent obligations due on the date of the auction.

(4) When all postponed statutory impositions and interest have been paid, the tax debtor or owner may cancel the lien at the tax debtor's or owner's expense.

L. Assessments after postponement. The tax collector shall prepare a separate written list of all persons whose payment of statutory impositions were postponed. It shall show the amount of the statutory impositions and the property upon which the statutory impositions were postponed. The list shall be prepared in duplicate, sworn to, and one copy shall be delivered to the parish assessor and one copy to the legislative auditor. In each subsequent tax year the tax collector shall collect a one-tenth installment of the postponed statutory impositions until paid in full.

M. Remission of postponed statutory impositions. The postponed portion of the statutory impositions shall be collected in the same manner as ordinary statutory impositions, separately accounted for, and remitted by the tax collector to the political subdivisions that levied them.

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La. R.S. § 47:2130

Acts 2008, No. 506, §2, eff. Jan. 1, 2009; Acts 2008, No. 819, §1, eff. Jan.1, 2009.

Amended by Acts 2024, No. 774,s. 1, eff. 1/1/2026 if the proposed amendment to Article VII, Section 25 of the Constitution of Louisiana contained in the Act which originated as Senate Bill No. 119 of this 2024 Regular Session of the Legislature is adopted at a state-wide election and becomes effective or if a proposed amendment to Article VII, Section 25 of the Constitution of Louisiana, which authorizes liens and privileges on immovable property for nonpayment of taxes is adopted at a statewide election prior to December 7, 2024..

Acts 2008, No. 506, §2, eff. 1/1/2009; Acts 2008, No. 819, §1, eff. 1/1/2009.

This section is set out more than once due to postponed, multiple, or conflicting amendments.