HLS 13RS-662 ORIGINAL
Page 1 of 4
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
Regular Session, 2013
HOUSE BILL NO. 622
BY REPRESENTATIVES TIM BURNS AND PEARSON
Prefiled pursuant to Article III, Section 2(A)(4)(b)(i) of the Constitution of Louisiana.
TAX/AD VALOREM TAX: Provides requirements for public hearings for purposes of
certain millage increases
AN ACT1
To amend and reenact R.S. 47:1705(B)(2)(b), (c)(i) and (ii)(aa) and to enact R.S.2
47:1705(B)(1)(c) and (2)(g), relative to ad valorem tax; to require certain limitations3
as to the amount of increases that can be made to certain ad valorem rates; to provide4
relative to certain notification requirements prior to hearing on potential ad valorem5
rate increases; and to provide for related matters.6
Be it enacted by the Legislature of Louisiana:7
Section 1. R.S. 47:1705(B)(2)(b), (c)(i) and (ii)(aa) are hereby amended and8
reenacted and R.S. 47:1705(B)(1)(c) and (2)(g) are hereby enacted to read as follows: 9
ยง1705. Information supplied to assessor and legislative auditor by tax recipient10
agencies; additional notices11
* * *12
B. (1)13
* * *14
(c)(i) For any taxing authority in a parish with population between two15
hundred thirty thousand and two hundred fifty thousand according to the 201016
federal decennial census with a governing authority membership which is elected by17
the voters, increases in the millage rate in excess of the rates established as provided18
by Article VII, Section 23(B) of the Constitution of Louisiana, but not in excess of19
any maximum authorized millage rate established within the last ten years may be20 HLS 13RS-662 ORIGINAL
HB NO. 622
Page 2 of 4
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
levied by two-thirds vote of the total membership of a taxing authority without1
further voter approval but only after a public hearing held in accordance with the2
open meetings law.3
(aa) Any taxing authority in a parish with population between two hundred4
thirty thousand and two hundred fifty thousand according to the 2010 federal5
decennial census with a governing authority membership which is not elected by the6
voters may increase a millage rate in excess of the rates established as provided in7
Article VII, Section 23(B) of the Constitution of Louisiana, but not in excess of any8
maximum authorized millage rate established within the last ten years. Such9
increased millage shall also be limited to an amount which would increase the ad10
valorem taxes collected by the taxing authority by no more than two and one-half11
percent of the collections for the calendar year immediately preceding the year for12
which the increased millage rate is effective.13
(bb) The provisions of this Subparagraph shall not apply to taxing authorities14
in a parish with population between two hundred thirty thousand and two hundred15
fifty thousand according to the 2010 federal decennial census which are special fire16
protection or fire department districts nor shall they affect the provisions of Article17
VI, Section 39(A) of the Constitution of Louisiana.18
(2) In order to accomplish this result, the following shall be mandatory:19
* * *20
(b) Each tax recipient body shall adopt another separate ordinance or21
resolution which shall provide for such millage rate increases by two-thirds vote and22
shall set forth and designate not only the increased millage rate but also the adjusted23
millage rate as required in Subparagraph (a) and (c) of Paragraph 1 of this Subsection24
above and by Article VII, Section 23(B) of the Constitution of Louisiana.25
(c)(i) In addition to any notice requirements provided for in Article VII,26
Section 23(C) of the Constitution of Louisiana and this Section, any tax recipient27
body which proposes to hold a public hearing in any tax year for the purpose of28
levying additional or increased millages on property without further voter approval29 HLS 13RS-662 ORIGINAL
HB NO. 622
Page 3 of 4
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
shall publish, by the date provided for in Item (ii) of this Subparagraph, public notice1
of the date, time, and place of the hearing. In any parish with population between2
two hundred thirty thousand and two hundred fifty thousand according to the 20103
federal decennial census such notice shall be published and advertised on two4
separate days between sixty and thirty days prior to the date of the public hearing and5
shall be published in both the official journal of the taxing authority and another6
newspaper with a larger circulation within the jurisdiction of the taxing authority if7
such a newspaper exists. The notice shall contain a statement that the tax recipient8
body intends to consider at the hearing levying additional or increased millage rates9
without further voter approval. It shall also contain the following information10
relating to the proposal for the increased millage sought under the provisions of11
Paragraph (1) of this Subsection.12
* * *13
(ii)(aa) The notice shall be published, by July fifteenth, on two separate days,14
occurring no less than thirty days before the hearing date, in the official journal of15
the taxing authority, and in another newspaper with a larger circulation within the16
taxing authority than the official journal of the taxing authority, if there is one. In17
addition, in any parish with population between two hundred thirty thousand and two18
hundred fifty thousand according to the 2010 federal decennial census such notice19
shall be published and advertised on two separate days between sixty and thirty days20
prior to the date of the public hearing. On the first day of publication, the notice shall21
also be posted on the Internet website of the taxing authority, if such taxing authority22
maintains an Internet website. The Internet posting shall remain active until such23
time as the taxing authority has taken action to approve or disapprove, or has24
abandoned action on, the proposed millage increase.25
* * *26
(g) In any parish with population between two hundred thirty thousand and27
two hundred fifty thousand according to the 2010 federal decennial census the public28
hearing shall also conform to the following parameters:29 HLS 13RS-662 ORIGINAL
HB NO. 622
Page 4 of 4
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
(i) There shall be local coordination of the dates, times, and places of the1
hearings. The parish governing authority in those parishes shall establish two such2
meeting dates where the local taxing authorities can hold their public hearings3
sequentially on the same date at the same location. Opportunity shall be provided4
for public comment and input into the decision. Hearings shall be scheduled to5
provide the maximum opportunity for public attendance and input.6
(ii) In addition to the published notice required by the provisions of this7
Paragraph, the taxing authority shall advertise the date, time, and location of the8
hearing through electronic and social media.9
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)]
Tim Burns HB No. 622
Abstract: Requires certain conditions to be met prior to an increase of ad valorem taxes by
local governing authorities in certain locales
Relative to increase of ad valorem taxes by local governing authorities:
Present law authorizes such increases to be limited to the maximum authorized the previous
year or 2 and 1/2%. Such increase shall be adopted by a 2/3 vote of the taxing authority
after a public hearing on such issue. Requires notice of the hearing to be published by July
15
th
twice at least 30 days prior to the hearing.
Proposed law applicable to parishes with population between 230,000 and 250,000 limits the
increase to any maximum adopted within the previous ten years. Continues the present law
requirement for a 2/3 vote of the taxing authority after a public hearing but requires notice
of the hearing to be published twice between 60 and 30 days prior to the date of the hearing.
Proposed law applicable to parishes with population between 230,000 and 250,000 further
requires local coordination of the dates, times, and location of public hearings by local taxing
authorities. Requires the parish governing authority to adopt two dates for such hearings for
the local taxing authorities to hold their hearings sequentially on the same date in the same
location. Requires the hearings to be scheduled to provide the maximum opportunity for
public attendance and input.
Proposed law applicable to parishes with population between 230,000 and 250,000 further
requires advertisement of the public hearings through electronic and social media.
(Amends R.S. 47:1705(B)(2)(b), (c)(i) and (ii)(aa); Adds R.S. 47:1705(B)(1)(c) and
(2)(g)(9))