HLS 10RS-1685 ORIGINAL
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
Regular Session, 2010
HOUSE BILL NO. 1105
BY REPRESENTATIVE GREENE
TAX/AD VALOREM TAX: (Constitutional Amendment) Provides for the valuation of
unoccupied land for purposes of determining its assessed valuation for ad valorem
taxation
A JOINT RESOLUTION1
Proposing to amend Article VII, Section 18(C) of the Constitution of Louisiana, relative to2
ad valorem taxation; to provide relative to the classification and valuation of certain3
land for purposes of determining its assessed valuation; to provide for submission4
of the proposed amendment to the electors; and to provide for related matters.5
Section 1. Be it resolved by the Legislature of Louisiana, two-thirds of the members6
elected to each house concurring, that there shall be submitted to the electors of the state of7
Louisiana, for their approval or rejection in the manner provided by law, a proposal to8
amend Article VII, Section 18(C) of the Constitution of Louisiana, to read as follows:9
§18. Ad Valorem Taxes10
Section 18.11
* * *12
(C) Use Value. Bona fide agricultural, horticultural, marsh, and timber13
lands, and unoccupied land as defined by general law, shall be assessed for tax14
purposes at ten percent of use value rather than fair market value. The legislature15
may provide by law similarly for buildings of historic architectural importance.16
* * *17 HLS 10RS-1685 ORIGINAL
HB NO. 1105
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
Section 2. Be it further resolved that this proposed amendment shall be submitted1
to the electors of the state of Louisiana at the statewide election to be held on November 2,2
2010.3
Section 3. Be it further resolved that on the official ballot to be used at said election4
there shall be printed a proposition, upon which the electors of the state shall be permitted5
to vote FOR or AGAINST, to amend the Constitution of Louisiana, which proposition shall6
read as follows:7
To require unoccupied land to be valued at ten percent of its use value rather8
than fair market value for purposes of determining its assessed valuation for9
ad valorem property taxation. (Amends Article VII, Section 18(C))10
DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
Greene HB No. 1105
Abstract: Specifies that for purposes of ad valorem taxation, unoccupied land shall be
valued at 10% of its use value.
Present constitution provides for the classification and valuation of property subject to ad
valorem taxes. Present constitution classifies and values land at 10% of its fair market value
for purposes of determining its assessed valuation.
Proposed constitutional amendment retains present constitution buts adds that unoccupied
land shall be assessed at 10% of its use value rather than fair market value for purposes of
determining its assessed value for ad valorem property taxation.
Provides for submission of the proposed amendment to the voters at the statewide election
to be held November 2, 2010.
(Amends Const. Art. VII, §18(C))