Provides with respect to the development of appraisals and assessments of public service properties by the La. Tax Commission (OR INCREASE GF EX See Note)
(Constitutional Amendment) Phases-in increases in property tax after statewide reappraisals under certain circumstances (OR SEE FISC NOTE LF RV See Note)
Adds certain polyroll tubing to the definition of farm equipment for purposes of the state sales and use tax exemption for certain farm equipment and authorizes a state sales and use tax refund for certain purchases of polyroll tubing made prior to July 1, 2017
(Constitutional Amendment) Removes the prohibition related to the imposition of an additional tax or license on gas, authorizes the levy of a tax, fee, permit, or license on natural gas transported in Louisiana, and creates the Fair Share Fund
Increases the amount of compensation excluded from tax table income for certain active duty members of the armed forces. (gov sig) (EN -$3,800,000 GF RV See Note)
(Constitutional Amendment) Limits the amount of the increase in the assessed value of certain immovable property in Orleans Parish following reassessment of property for purposes of ad valorem taxes (EN SEE FISC NOTE LF RV)
Exempts certain educational institutions from state sales and use tax on the lease or rental of tangible personal property (EN -$200,000 GF RV See Note)
Creates a state sales tax rebate for the purchase of certain agricultural fencing materials by commercial farmers. (gov sig) (EN DECREASE GF RV See Note)
Provides that the one percent state sales and use tax does not apply in Plaquemines Parish during a certain period of time (OR -$7,600,000 GF RV See Note)