ENROLLED
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ACT No. 425
Regular Session, 2011
HOUSE BILL NO. 135
BY REPRESENTATIVES NOWLIN, ANDERS, ARMES, ARNOLD, AUBERT, AUSTIN
BADON, BOBBY BADON, BALDONE, BARRAS, BARROW, BILLIOT,
BISHOP, BROSSETT, BURFORD, HENRY BURNS, TIM BURNS, BURRELL,
CARMODY, CARTER, CHAMPAGNE, CHANDLER, CHANEY, CONNICK,
CORTEZ, DANAHAY, DIXON, DOERGE, DOVE, ELLINGTON, FANNIN,
FOIL, FRANKLIN, GALLOT, GEYMANN, GISCLAIR, GREENE, GUINN,
HARDY, HARRISON, HAZEL, HENDERSON, HENRY, HOFFMANN,
HONORE, HOWARD, HUTTER, HUVAL, GIROD JACKSON, MICHAEL
JACKSON, ROSALIND JONES, SAM JONES, KATZ, KLECKLEY, LABRUZZO,
LAMBERT, LANDRY, LEBAS, LIGI, LITTLE, LOPINTO, LORUSSO, MCVEA,
MONICA, MONTOUCET, MORENO, MORRIS, PEARSON, PONTI, POPE,
PUGH, RICHARD, RICHARDSON, RITCHIE, ROBIDEAUX, SCHRODER,
SIMON, SMILEY, GARY SMITH, JANE SMITH, PATRICIA SMITH, ST.
GERMAIN, STIAES, TALBOT, TEMPLET, THIBAUT, THIERRY, TUCKER,
WHITE, WILLIAMS, WILLMOTT, AND WOOTON AND SENATORS ADLEY,
ALARIO, AMEDEE, APPEL, BROOME, CHABERT, CHEEK, CROWE,
DONAHUE, ERDEY, GAUTREAUX, GUILLORY, HEITMEIER, KOSTELKA,
LAFLEUR, LONG, MARIONNEAUX, MARTINY, MICHOT, MILLS, MORRISH,
MOUNT, NEVERS, PERRY, QUINN, SMITH, THOMPSON, WALSWORTH,
AND WILLARD-LEWIS
A JOINT RESOLUTION1
Proposing to add Article VII, Section 2.3 of the Constitution of Louisiana, relative to the2
authority to tax; to prohibit the state or any political subdivision from levying a new3
tax or fee upon the sale or transfer of immovable property; to provide for an effective4
date; to provide for submission of the proposed amendment to the electors; and to5
provide for related matters.6
Section 1. Be it resolved by the Legislature of Louisiana, two-thirds of the members7
elected to each house concurring, that there shall be submitted to the electors of the state of8
Louisiana, for their approval or rejection in the manner provided by law, a proposal to add9
Article VII, Section 2.3 of the Constitution of Louisiana, to read as follows:10
ยง2.3. Power to Tax; Limitation; Sale or Transfer of Immovable Property11
Section 2.3. No new tax or fee upon the sale or transfer of immovable12
property, including documentary transaction taxes or fees, or any other tax or fee,13
shall be levied by the state of Louisiana, by a political subdivision whose boundaries14
are coterminous with those of the state, or by a political subdivision, as defined in15
Article VI, Section 44(2) of this constitution after November 30, 2011. A16 ENROLLEDHB NO. 135
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documentary transaction is any transaction pursuant to any instrument, act, writing,1
or document which transfers or conveys immovable property. Fees for the cost of2
recordation, filing, or maintenance of documents, or records effectuating the sale or3
transfer of immovable property, impact fees for development of property, annual4
parcel fees, and ad valorem taxes shall not be considered taxes or fees upon the sale5
or transfer of immovable property. 6
Section 2. Be it further resolved that the provisions of this amendment shall become7
effective on November 30, 2011.8
Section 3. Be it further resolved that this proposed amendment shall be submitted9
to the electors of the state of Louisiana at the statewide election to be held on November 19,10
2011.11
Section 4. Be it further resolved that on the official ballot to be used at said election12
there shall be printed a proposition, upon which the electors of the state shall be permitted13
to vote FOR or AGAINST, to amend the Constitution of Louisiana, which proposition shall14
read as follows:15
To prohibit the levy of new taxes or fees upon the sale or transfer of16
immovable property, including documentary transaction taxes or fees, or any17
other tax or fee, by the state or any of its political subdivisions after18
November 30, 2011. (November 30, 2011) (Adds Article VII, Section 2.3)19
SPEAKER OF THE HOUSE OF REPRESENTATI VES
PRESIDENT OF THE SENATE