Committee reports SB 196 as amended to extend tax-assessment appeal window to 90 days after COST testimony

Chairman Foyle introduced Senate Bill 196, which would extend the statutory period to appeal a notice of tax assessment from 60 days to 90 days. He said the change responds to feedback from stakeholders and a meeting with the Council on State Taxation (COST), and that amendments would be offered to refine the bill and move its implementation date.

Lenore Heavey, senior tax counsel for COST, testified in support and described COST as a nonprofit trade association representing about 500 major corporations. She cited national guidance recommending a 90‑day protest period and told the committee that "shorter protest windows make it difficult for taxpayers, especially those taxpayers engaged in interstate and international business" to analyze and respond. Heavey also said the amendments that allow a department to continue using an existing list of addresses improve the bill.

Heavey addressed fiscal impact, saying there would be no net revenue loss to state or local government because interest would continue to accrue during the extra 30 days. "The time value of money is protected," she said. The chair explained amendment details on the record: two amendments incorporate language from Senate Bill 128 to permit the department to keep using an address list it already has, a technical amendment was included, and the fourth amendment moved the effective implementation date to Jan. 1, 2028 at LDR's request to allow agency programming time.

Senator Luno asked whether this was a good bill; Heavey affirmed and indicated the amendments strengthened the measure. Following brief remarks noting supporters on cards, the committee adopted the amendment package and the chair reported SB 196 as amended without objection. The committee did not take a roll-call vote; the record shows the measure will move forward as amended.

The bill, as amended, changes the appeal window from 60 to 90 days, incorporates prior bill language about the department's address list, and sets implementation for Jan. 1, 2028. Heavey characterized the change as aligning Louisiana with recommended practice for administrative protest periods and as administratively neutral on net revenue because interest continues to accrue while taxpayers prepare appeals.