HLS 13RS-1913 ENGROSSED
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Regular Session, 2013
HOUSE BILL NO. 723 (Substitute for House Bill No. 622 by Representative Tim
Burns)
BY REPRESENTATIVE TIM BURNS
Prefiled pursuant to Article III, Section 2(A)(4)(b)(i) of the Constitution of Louisiana.
TAX/AD VALOREM TAX: Provides requirements for constitutionally authorized millage
increases in certain parishes
AN ACT1
To enact R.S. 47:1705.1, relative to ad valorem tax millages; to provide with respect to2
constitutionally authorized millage increases in certain parishes; to provide public3
hearing requirements; to provide with respect to public notice requirements; to4
provide for the transmittal of information by the assessor and certain taxing5
authorities; to provide for review of millages levied; and to provide for related6
matters.7
Be it enacted by the Legislature of Louisiana:8
Section 1. R.S. 47:1705.1 is hereby enacted to read as follows: 9
ยง1705.1. Information supplied to assessor and legislative auditor by taxing10
authorities; millage increases; additional notices; certain parishes11
A. The provisions of this Section shall apply to any parish with a population12
between two hundred thirty thousand and two hundred fifty thousand according to13
the 2010 federal decennial census.14
B. All taxing authorities levying ad valorem taxes, with the exception of15
municipalities which prepare their own tax rolls, shall provide to the assessor and the16
legislative auditor the authorizing ordinances or resolutions and the tax rate to be17
applied to the assessed values for ad valorem tax purposes not later than June first18
of each year.19 HLS 13RS-1913 ENGROSSED
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C. Increases in a millage rate in excess of the rates established as provided1
by Article VII, Section 23(B) of the Constitution of Louisiana, but not in excess of2
the prior year's maximum authorized millage rate, may be levied by two-thirds vote3
of the total membership of a taxing authority without further voter approval, but only4
after a public hearing held in accordance with the requirements of Article VII,5
Section 23(C) of the Constitution of Louisiana, the open meetings law, and as6
provided in Subsection D of this Section.7
D. For the exercise of the authority granted in Subsection C of this Section,8
all of the following requirements and conditions shall be met.9
(1) The taxing authority shall adopt an ordinance or resolution which sets10
forth and designates the adjusted millage rate which was established pursuant to11
Article VII, Section 23(B) of the Constitution of Louisiana.12
(2) The taxing authority shall adopt, by two-thirds vote, another separate13
ordinance or resolution which shall provide for the millage rate increases and set14
forth and designate not only the increased millage rate, but also the adjusted millage15
rate as required by Article VII, Section 23(B) of the Constitution of Louisiana. The16
requirements for the notification for and conduct of the public hearing at which this17
ordinance or resolution may be considered shall consist of the following:18
(a) Each year there shall be coordination of the date, times, and place for all19
public hearings of any and all taxing authorities which seek a millage increase. The20
parish governing authority shall establish the location for hearings, as well as two21
specific dates on which hearings may be conducted. Hearings on the same date shall22
be scheduled sequentially in a manner which allows for the maximum opportunity23
for taxpayer attendance to the greatest degree practicable.24
(b) The notice for the public hearing shall conform to the requirements of25
this Subparagraph. Failure to timely accomplish its publication shall cause the26
adoption of any resolution or ordinance providing for the adoption of an increased27
millage rate at such a hearing to be null, void, and of no effect. The notice shall meet28
all of the following requirements:29 HLS 13RS-1913 ENGROSSED
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(i) Be in conformity with the requirements of Article VII, Section 23(C) of1
the Constitution of Louisiana, the open meetings law, the requirements prescribed2
by the Louisiana Tax Commission as provided in R.S. 47:1705(B)(2)(c)(iii), and the3
requirements of this Subparagraph.4
(ii) Contain a statement that the taxing authority intends to consider at the5
hearing the levy of increased millage rates without further voter approval.6
(iii) Contain the following information relating to the proposal for the7
increased millage rate:8
(aa) An estimate of the amount of tax revenues to be collected in the next tax9
year from the increased millage as compared to the amount of tax revenue for the10
current year and the amount of increase in taxes attributable to the millage increase.11
(bb) For purposes of the Internet publication only, a recitation of the current12
budget of the taxing authority.13
(iv) Be published by July fifteenth, on two separate days occurring no more14
than sixty days nor less than thirty days before the hearing date.15
(v) Be published in the official journal of the taxing authority, and in another16
newspaper with a larger circulation within the taxing authority than the official17
journal of the taxing authority, if one exists. However, in the event that a taxing18
authority has submitted a notice to the official journal in conformity with the date19
required for the submission of advertisements for publication by July fifteenth, and20
the official journal fails to publish the notice by July fifteenth, the publication of the21
notice shall be deemed to be in accordance with the publication requirements22
provided in this Item and Item (iv) of this Subparagraph if the notice is published by23
July twenty-fifth.24
(vi) Be posted on the Internet website of the taxing authority on the first day25
of publication, if such taxing authority maintains an Internet website. The Internet26
posting shall remain active until such time as the taxing authority has taken action27
to approve or disapprove, or has abandoned action on, the proposed millage increase.28 HLS 13RS-1913 ENGROSSED
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(c) In addition to the requirements for publication provided for in this1
Paragraph, the taxing authority shall issue a press release to newspapers with2
substantial distribution within the parish of the taxing authority's jurisdiction and to3
area broadcast media.4
(d) In the event of cancellation or postponement of the public hearing, or in5
the event that such a proposal was considered at the public hearing without action or6
vote, then any future public hearing to consider such proposal shall be advertised and7
publicized as required in this Paragraph, except that no newspaper advertisement8
shall be required.9
(3) Each taxing authority required to publish public notice pursuant to10
Paragraph (2) of this Subsection shall also provide a copy of the notice to the11
assessor. The assessor shall maintain a list of the scheduled public hearings and may12
publish it on his website.13
(4) The additional publications of notice as required by Items (b)(iv) and (v)14
of Paragraph (2) shall be provided by the official journal at a charge not in excess of15
the rates assessed and charged for regular commercial advertising.16
E. The assessor shall provide information to the governing authority of each17
taxing authority which is sufficient for their compliance with the requirements of this18
Section. No later than May first of each year in which reassessment occurs, the19
assessor shall furnish to such governing authorities a statement showing the assessed20
value of taxable property that appeared on the tax roll of the prior year before and21
after reassessment and application of changes in the homestead exemption.22
F. In order to carry out the mandate of Article VII, Section 23(B) of the23
Constitution of Louisiana, the legislative auditor is hereby authorized and required24
to review the millages levied by each taxing authority in each year that reassessment25
occurs to determine whether the millages levied are in compliance with the26
provisions of this Section and the constitution. The legislative auditor is also27
authorized and required to review the millages levied by each taxing authority in28
each year in which an increase in millage is made pursuant to the authority granted29 HLS 13RS-1913 ENGROSSED
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in Article VII, Section 23(C) of the Constitution of Louisiana, to determine whether1
the millage levied is in compliance with the provisions of this Section and the2
constitution. The auditor shall order changes in the amount of millage levied if the3
auditor determines thereafter that a mathematical error or mathematical errors have4
been made in the calculation of the adjustment of millages as required by this5
Section and the Constitution of Louisiana.6
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. 723
Abstract: Provides requirements relating to constitutionally authorized ad valorem tax
millage rate increases without voter approval in certain parishes
Proposed law shall apply to any parish with a population between 230,000 and 250,000
according to the 2010 federal decennial census.
Present constitution requires the automatic adjustment of millage rates after property
reassessment or a change in the homestead exemption. Millage rates are increased or
decreased so that the amount of taxes collected in the year after the change in the tax base
is the same as that collected in the prior year. Further, present constitution authorizes a
taxing authority to increase millage rates in excess of those established after the automatic
adjustments required by present constitution. Such increase may occur without further voter
approval.
Present constitution sets out limitations on the amount a millage rate may be increased, and
requires approval of two-thirds vote of the governing authority of the taxing authority.
Further, present constitution provides requirements regarding the public hearing at which
such millage increase would be considered.
Proposed law provides with respect to the transmission of information and documents
between the assessor and each taxing authority for purposes of proposed law.
Proposed law provides for specific requirements and conditions relating to a taxing authority
exercising the authority to increase a millage rate as provided in present constitution. These
include: the adoption of certain ordinances, extensive and detailed requirements relating to
the public hearing at which a vote to increase a millage rate would occur including the
scheduling of the hearing, and components and publication of the meeting notice.
Proposed law provides that the official journal of the jurisdiction of the taxing authority shall
publish the notices required pursuant to proposed law at a charge not in excess of the rates
assessed and charged for regular commercial advertising.
Proposed law authorizes and directs the legislative auditor to review the millages levied by
each taxing authority in each year that reassessment occurs to determine whether the
millages levied are in compliance La. constitution and law. Further, the legislative auditor
is required to review the millages levied by each taxing authority in each year in which an
increase in millage is made pursuant to the authority granted in present constitution to HLS 13RS-1913 ENGROSSED
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determine whether the millage increase is in compliance with present constitution and
present law. The auditor is authorized to order changes in the amount of millage levied if the
auditor determines thereafter that mathematical error has occurred in the calculation of such
millage increase.
(Adds R.S. 47:1705.1)