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 two hundred thirty thousand
and two hundred fifty thousand 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 Louisiana 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 determine whether the millage increase is in compliance with present constitution and 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)