Louisiana HCR 51: LOCAL OFFICIALS: Requests the legislative auditor to conduct a study of compensation authorized for parish assessors and clerks of court (OR NO IMPACT See Note)

Bill Text

HLS 26RS-2865 ORIGINAL
2026 Regular Session
HOUSE CONCURRENT RESOLUTION NO. 51
BY REPRESENTATIVE BRASS
LOCAL OFFICIALS: Requests the legislative auditor to conduct a study of compensation
authorized for parish assessors and clerks of court
1 A CONCURRENT RESOLUTION
2 To urge and request the legislative auditor to conduct a study of salaries and other
3 compensation authorized by statute for parish assessors and clerks of court and to
4 develop recommendations for means by which to achieve parity between those
5 officials' remuneration and transparency in laws providing for that compensation.
6 WHEREAS, parish assessors and parish clerks of court perform essential public
7 services in this state; and
8 WHEREAS, parish assessors identify, value, and maintain records on taxable
9 property, thereby playing an indispensable role in the state's property tax system; and
10 WHEREAS, parish clerks of court have a wide range of duties as prescribed in the
11 constitution and laws of this state and provide vital administrative and record-keeping
12 functions within the state's judicial system; and
13 WHEREAS, the salaries of parish assessors and clerks of court are set in statute, with
14 assessor salaries established in R.S. 47:1907 and clerk of court salaries established in R.S.
15 13:782; and
16 WHEREAS, assessors and clerks of court receive other forms of statutorily
17 authorized compensation such as automobile expense allowances, clerical expense
18 allowances, personal expense allowances, retirement contributions, and deferred
19 compensation contributions; and
20 WHEREAS, state laws relative to salaries and other forms of compensation for
21 parish assessors and clerks of court have become highly complex and lack transparency; and
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HLS 26RS-2865 ORIGINAL
HCR NO. 51
1 WHEREAS, in debating legislation relative to compensation for parish assessors and
2 for clerks of court, state legislators have frequently noted that the lack of transparency in
3 laws providing for this compensation frustrates efforts to have these local officials
4 compensated fairly; and
5 WHEREAS, legislators have increasingly expressed a desire to achieve parity in
6 levels of compensation afforded to assessors and clerks of court, respectively; however,
7 without a baseline for comparing these officials' current levels of overall compensation,
8 legislators are unable to effectively address this issue of parity.
9 THEREFORE, BE IT RESOLVED that the Legislature of Louisiana does hereby
10 urge and request the legislative auditor to conduct a study of salaries and other compensation
11 authorized by statute for parish assessors and clerks of court and to develop
12 recommendations for means by which to achieve parity between those officials'
13 remuneration and transparency in laws providing for that compensation.
14 BE IT FURTHER RESOLVED that in conducting the study called for in this
15 Resolution, the legislative auditor shall engage and solicit views and opinions from the
16 Louisiana Assessors' Association, the Louisiana Clerks of Court Association, and any other
17 individuals or groups as he deems necessary or appropriate.
18 BE IT FURTHER RESOLVED that the legislative auditor shall incorporate the
19 following as components of the study called for in this Resolution:
20 (1) Analysis and discussion of how the total annual salary of an assessor is derived
21 from the parish population-based compensation level plus additional compensation amounts
22 provided for in R.S. 47:1907.
23 (2) Analysis and discussion of how the total annual salary of a clerk of court is
24 derived from the parish population-based compensation level plus additional compensation
25 amounts provided for in R.S. 13:782.
26 (3) A determination of each assessor's annual compensation as a proportion of the
27 assessed value of all taxable property in his parish.
28 (4) Any performance or productivity metrics for clerks of court, as selected by the
29 legislative auditor, and each clerk of court's salary as a proportion of or in comparison to
30 those metrics.
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HLS 26RS-2865 ORIGINAL
HCR NO. 51
1 (5) Recommendations for means by which to achieve parity between the
2 compensation authorized, respectively, for assessors and for clerks of court.
3 (6) Recommendations for means by which to increase transparency in laws
4 providing for the compensation of assessors and of clerks of court.
5 BE IT FURTHER RESOLVED that the legislative auditor shall report the findings
6 of the study and recommendations called for in this Resolution to the elected members of
7 the legislature and to the David R. Poynter Legislative Research Library no later than sixty
8 days prior to the convening of the 2027 Regular Session.
9 BE IT FURTHER RESOLVED that a copy of this Resolution be transmitted to the
10 Louisiana Assessors' Association and the Louisiana Clerks of Court Association.
DIGEST
The digest printed below was prepared by House Legislative Services. It constit