Implications:

This bill updates Louisiana’s property tax procedures to clarify how property assessments are reviewed and appealed.

Key changes:

Public Inspection Period

• Assessment lists for real and personal property must be available for public inspection for 15 days between August 15 and September 15 each year.

Public Notice

• Assessors must publish notice of the inspection period at least twice. The notice must appear in a local newspaper or on the parish government and assessor’s official websites. It must be published no earlier than 21 days and no later than 7 days before the inspection begins. The notice must include dates, times, and locations for inspection, and inform the public that any property valuation information must be submitted before the appeal deadline or it may not be considered later.

Certification to the Board of Review

• After the inspection period ends, assessors have three business days to certify the assessment lists to the board of review. The board will then hold public hearings for anyone contesting their assessment. If no timely complaint is filed, the values set by the assessor become final.

Appeals

• Taxpayers can appeal decisions from the board of review to the Louisiana Tax Commission, and then to the courts, following established procedures.

Re-creates the Louisiana Department of Transportation and Development (DOTD) under sunset law. It extends the department’s statutory authority until July 1, 2027. Termination of the DOTD would begin on July 1, 2026, unless it is re-created again before then. The act becomes effective on June 30, 2025.

HOUSE committee amendment set 1805 [LINK] keeps all reforms within DOTD by creating an internal Office of Transformation under the deputy secretary. It removes language about a separate construction authority and restores civil service rules. The new office is tasked with improving efficiency, setting performance metrics, prioritizing projects, decentralizing maintenance, and modernizing data, permitting, and payment systems, with key reforms due by mid-2026.

HOUSE committee amendment set 1238 [LINK] restructures shifting highway construction duties from DOTD to a new Office of Louisiana Highway Construction under the Division of Administration, replacing “project management” with “project delivery” throughout. It removes unclassified employee designations, limits salary authority to legislative approval, and empowers the new office to set performance metrics by 2026 focused on efficiency, safety, and service.

Reorganizes the Department of Transportation and Development (DOTD) by restructuring offices, redefining leadership roles, and allowing the transfer of certain functions to the Louisiana Highway Construction Authority (LHCA). 

Key Provisions: 

- Creates the Office of Transformation and Office of Project Management. 

- Eliminates the Office of Planning and the position of Chief Engineer. 

- Shifts planning and engineering responsibilities to the Office of Project Management. 

- Requires the Deputy Secretary (appointed by the governor) to oversee transformation efforts and submit an annual report. 

- Authorizes the Secretary and Undersecretary to eliminate positions and transfer duties to LHCA. 

- Prohibits employee-related costs from being funded through the capital budget starting July 1, 2026. 

- Requires capital and operating budgets to clearly itemize employee and construction costs separately. 

- Establishes nine DOTD district offices led by unclassified administrators with expanded local authority. 

- Encourages privatization of services within project management and district offices. 

- Restricts mandatory licensure for engineering positions to roles where over 60% of duties require it. 

- Promotes hiring of project and contract managers without requiring engineering licenses. 

Centralizes policy authority under the Secretary and Governor, increases transparency in budgeting, expands unclassified personnel, and promotes efficiency and privatization. Sets up LHCA to take on more DOTD responsibilities with legislative oversight. 

HOUSE floor amendments [LINK] require the DOTD to create a public online system to track projects and report delays and unused funds to the legislature. Shifts oversight to the House and Senate Transportation Committees. Directs DOTD to increase use of private contractors for highway maintenance but protects existing jobs from being replaced by prison labor. Adds rules to reduce delays from utility relocations.

HOUSE committee amendments [LINK] Replaces “project management” with “project delivery” throughout the bill. Shifts duties from the assistant secretary for project management to the chief engineer and a new assistant secretary for project delivery. Adds authority to develop a statewide project tracking system and allows use of state one-time funds. Updates legislative oversight, raises a project threshold from 0.05% to 25%, and removes or revises multiple sections to streamline responsibilities and improve efficiency in transportation project delivery.

Reforms the Louisiana Department of Transportation and Development (DOTD) by restructuring leadership, expanding outsourcing, and increasing fiscal and project oversight.

Key Provisions: 

- Creates the position of Assistant Secretary for Project Management to replace the Chief Engineer as the lead authority on project planning, design, and execution. 

- Directs DOTD to annually seek full contracting authority from the Federal Highway Administration and mandates execution of service contracts by Jan. 1, 2026. 

- Shifts key departmental roles (e.g., project oversight, plan approvals) from the Chief Engineer to the new Assistant Secretary. 

- Prohibits DOTD from using Transportation Trust Fund or Construction Subfund monies to pay for employee salaries or indirect costs. 

- Prohibits including non-construction overhead in the capital budget. 

- Authorizes broad outsourcing of departmental functions, including labs, maintenance, and repair shops, with deadlines to privatize these services by June 30, 2026. 

- Transfers oversight of non-federal-aid highways and the State Highway Improvement Fund to the Louisiana Highway Construction Authority starting July 1, 2025. 

- Strengthens public transparency through mandatory weekly district reports, enhanced project tracking tools, and detailed reporting on project delays and unspent funds. 

- Reforms the highway priority program to prioritize transparency and accuracy, sets a goal of 90% project execution accuracy, and subjects DOTD to legislative auditor review. 

- Shortens contractor warranty period from three years to one year. 

- Removes limitations on hiring consultants and authorizes broader use of design-build and progressive design-build contracts. 

- Repeals statutes related to bicycle facilities funding and project planning lists.

Creates the Louisiana Highway Construction Authority to improve planning and accelerate work on state highways and bridges.

Key Provisions: 

- Establishes the Louisiana Highway Construction Authority within state government. 

- Declares legislative intent to enhance efficiency in highway and bridge maintenance, preservation, and improvement. 

- Grants the authority powers and duties to improve transportation planning. 

- Provides for personnel to support the authority’s mission. 

- Directs the authority to pursue funding for transportation planning and construction. 

- Requires collaboration between the authority and the Department of Transportation and Development (DOTD) on all transportation projects. 

HOUSE floor amendment [LINK] Gives the Office of Louisiana Highway Construction the same purchasing and contracting powers as the Department of Transportation, including emergency procurement. Allows the office to use emergency procurement for any purpose until January 1, 2026. Aims to speed up project timelines.

Creates the Office of Louisiana Highway Construction under the governor’s office to manage nonfederal state highway projects. The office can contract with public and private entities, manage funding, and coordinate with other agencies. An executive director appointed by the governor will oversee operations. The office must report annually to the Legislature on project status and timelines. Becomes effective upon the governor’s signature.