HB1010 + SB318

Louisiana Now Has to Show Taxpayers What It Collects and What It Gives Away

HB1010 does two separate things: it requires parish-by-parish property tax data, and it bars aircraft-tracking signals from being used to calculate property taxes. SB318 expands public reporting on state and local tax exemptions.

Could you find out how much property tax your parish assessed last year, and how much it actually collected?

HB1010 makes those numbers public for every parish.

HB1010: property tax data

Each parish assessor must report, by November 15 each year, the total property taxes assessed in the parish for the prior year, itemized by property class. Each parish tax collector must report the total collected by the same date. The Louisiana Tax Commission must include that data in its report to the governor and the Legislature. The report must show, by parish, the assessed value of taxable property, the taxes assessed, and the taxes collected, broken down by residential, commercial, industrial, and public service property, with collections shown as a percentage of assessed value.

A ban on taxing by flight track

HB1010's second, separate provision is about airplanes. Aircraft broadcast their position through a system called ADS-B. The law bars any person or entity from using ADS-B information as a means of calculating, generating, or collecting property taxes. Flight-tracking data cannot be the basis of a Louisiana property tax bill.

SB318: the cost of tax breaks

Every tax exemption is revenue the state chose to leave uncollected. Under SB318, the annual tax exemption budget must list each exemption with its legal citation and purpose, the revenue lost over the three prior years, estimates for the current and next fiscal year, and the cost of administering it. It must also report how many businesses receive each exemption, where they are located, and industry-level detail, with small groups combined to protect confidential information.

Each parish's single sales tax collector must now prepare a local tax exemption budget by March 1 each year. The Department of Revenue must file a new annual business tax benefit report by September 1, starting in 2026.

Where IPS stands

IPS supports both laws. Taxpayers deserve to see what their government collects and what it gives away. Neither law creates a new tax or new taxing power.

How they passed

Rep. Daryl Deshotel (R) sponsored HB1010. It passed the House 97-0 and the Senate 36-0. Governor Jeff Landry signed it May 29, 2026, as Act 577, and it took effect August 1, 2026.

Sen. Mike Reese (R) sponsored SB318. It passed the Senate 37-0 and the House 96-0, and the Senate agreed to the House amendments 34-0. It became Act 270 without the governor's signature and took effect May 17, 2026.

A tax break is spending by another name. Louisiana now has to show the receipts.

This is our read of the law. We encourage you to read it yourself and reach your own conclusions.

Sources
  • — HB1010, enrolled text (Act No. 577 of 2026), Louisiana Legislature: www.legis.la.gov
  • — SB318, enrolled text (Act No. 270 of 2026), Louisiana Legislature: www.legis.la.gov
  • — HB1010 bill history and roll-call votes, Louisiana Legislature: legis.la.gov
  • — SB318 bill history and roll-call votes, Louisiana Legislature: legis.la.gov

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