Constitutional amendment to provide an exemption from ad valorem taxes levied on property which tax increases more than 10% than the previous year when due to required reassessment. (2/3 -- CA13s1(A))
Provides a state sales and use tax exemption for water for residential use that is not separately metered. (Item #23) (7/1/18) (OR DECREASE GF RV See Note)
(Constitutional Amendment) Specifies that the exemption from ad valorem taxation on public property shall not apply to land or property owned by another state or a political subdivision of another state (EN INCREASE LF RV See Note)
Provides relative to provisions in Title 47 which are limited in applicability to political subdivisions or local areas meeting specified population characteristics.
(Constitutional Amendment) Extends the ad valorem tax exemption for raw materials, goods, commodities, and other property to property destined for the Outer Continental Shelf (EN SEE FISC NOTE LF RV See Note)
Provides for the dedication of certain local avails of the automobile rental tax collected in East Baton Rouge Parish, the use of the monies in the Deepwater Horizon Economic Damages Collection Fund, and deposits into and uses of the Overcollections Fund. (Item #11)(7/1/18) (EN +$53,333,333 LF RV See Note)
Constitutional amendment to authorize homeowners, ages sixty-five years or older with financial hardship, to postpone the payment of ad valorem taxes on their homestead until death. (2/3 - CA13sl(A)) (OR SEE FISC NOTE LF RV)
Provides for an individual tax return checkoff for donations for the cost of decorative lighting on the Crescent City Connection Bridge (EN NO IMPACT GF RV See Note)
Grants a refundable "residential energy efficiency tax credit" for 2012 and 2013 equal to 50% of the first $25,000 of the aggregate cost of "qualifying residential energy efficient property" that is purchased and installed in the residence of those 65 and older who are income-eligible. (gov sig) (EN DECREASE GF RV See Note)