HLS 14RS-759 REENGROSSED
Page 1 of 4
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
Regular Session, 2014
HOUSE BILL NO. 111
BY REPRESENTATIVE LEGER
TAX/AD VALOREM TAX: (Constitutional Amendment) Provides relative to ad valorem
taxes for fire and police protection in Orleans Parish
A JOINT RESOLUTION1
Proposing to amend Article VI, Section 26(E) of the Constitution of Louisiana, relative to2
parish ad valorem taxes; to authorize the governing authority of Orleans Parish to3
levy annually an additional ad valorem tax for fire protection and an additional ad4
valorem tax for police protection; to provide relative to the uses of the proceeds of5
ad valorem taxes; to provide for submission of the proposed amendment to the6
electors; and to provide for related matters.7
Section 1. Be it resolved by the Legislature of Louisiana, two-thirds of the members8
elected to each house concurring, that there shall be submitted to the electors of the state of9
Louisiana, for their approval or rejection in the manner provided by law, a proposal to10
amend Article VI, Section 26(E) of the Constitution of Louisiana, to read as follows:11
§26. Parish Ad Valorem Tax12
Section 26.13
* * *14
(E) Additional Taxes for Orleans Parish. 15
(1) In addition to any millage authorized by Paragraph (A) of this Section,16
the governing authority of Orleans Parish may levy annually , for the year 1991 and17
thereafter, an additional ad valorem tax for fire protection not to exceed five six mills18
on the dollar of assessed valuation and an additional ad valorem tax for police19
protection not to exceed five six mills on the dollar of assessed valuation. The20 HLS 14RS-759 REENGROSSED
HB NO. 111
Page 2 of 4
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
millage rates for such additional ad valorem taxes may not be increased.1
Notwithstanding the provisions of Article VII, Section 20(A), the homestead2
exemption shall not extend to such additional ad valorem taxes. Provided, however,3
that the The additional revenues generated by these fire and police millages shall not4
displace, replace, or supplant funding by the city of New Orleans for fire and police5
protection for calendar year 1990 2013 nor shall the level of funding for such6
purposes by the city for that calendar year be decreased below such level in any7
subsequent calendar year hereafter. Furthermore, the revenues generated by these8
fire and police millages shall be used solely for fire and police protection service9
enhancements, respectively, that directly contribute to the safety of the residents of10
Orleans Parish. In the event of either of the above, the authorization for such fire and11
police millages herein shall be null, void, and of no effect. This provision shall mean12
that no appropriation for any calendar year from such additional revenues shall be13
made for any purpose for which a city appropriation was made in the previous year14
unless the total appropriations for that calendar year from the city for such purpose15
exceed city appropriations for the previous year. This provision shall in no way limit16
city appropriations in excess of the minimum amounts herein established.17
(2) Any additional ad valorem tax authorized by the amendment of18
Subparagraph (1) of this Paragraph as approved by the voters in 2014 shall be levied19
only if approved by a majority of the electors of Orleans Parish who vote on a20
proposition authorizing the additional tax at an election held for that purpose.21
Section 2. Be it further resolved that this proposed amendment shall be submitted22
to the electors of the state of Louisiana at the statewide election to be held on November 4,23
2014.24
Section 3. Be it further resolved that on the official ballot to be used at the election,25
there shall be printed a proposition, upon which the electors of the state shall be permitted26
to vote YES or NO, to amend the Constitution of Louisiana, which proposition shall read as27
follows:28 HLS 14RS-759 REENGROSSED
HB NO. 111
Page 3 of 4
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
Do you support an amendment to authorize the governing authority of1
Orleans Parish to increase the annual millage rate levied for fire and police2
protection, to require that the revenue from the fire and police millages be3
used for fire and police protection service enhancements, and to require that4
any increase be approved by the voters of Orleans Parish? (Amends Article5
VI, Section 26(E))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)]
Leger HB No. 111
Abstract: Authorizes the governing authority of Orleans Parish to levy an additional ad
valorem tax for fire protection and an additional ad valorem tax for police protection,
each not to exceed an additional one mill.
Present constitution authorizes the governing authority of a parish to levy an ad valorem tax
for general purposes not to exceed four mills. However, for Orleans Parish the maximum
is seven mills. Proposed constitutional amendment retains present constitution.
Present constitution, in addition to any other millage otherwise authorized, authorizes the
governing authority of Orleans Parish to levy an additional ad valorem tax for fire protection
not to exceed five mills, and an additional ad valorem tax for police protection not to exceed
five mills.
Proposed constitutional amendment increases the millages that Orleans Parish is authorized
to levy for such purposes to six mills for fire protection and six mills for police protection.
Also eliminates the provision providing that the millage rates for such additional ad valorem
taxes may not be increased. Otherwise retains present constitution.
Proposed constitutional amendment requires that the revenues generated by the fire and
police millages be used solely for police and fire protection service enhancements that
directly contribute to the safety of the residents of Orleans Parish.
Proposed constitutional amendment requires that any additional ad valorem tax authorized
by the proposed constitutional amendment shall be levied only if approved by a majority of
the electors of Orleans Parish who vote on a proposition authorizing the additional tax at an
election held for that purpose.
Provides for submission of the proposed amendment to the voters at the statewide election
to be held November 4, 2014.
(Amends Const. Art. VI, §26(E)) HLS 14RS-759 REENGROSSED
HB NO. 111
Page 4 of 4
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
Summary of Amendments Adopted by House
Committee Amendments Proposed by House Committee on Civil Law and Procedure
to the engrossed bill.
1. Added provision specifying the use of the revenues generated shall be solely for
fire and police protection enhancements.
2. Added requirement that the electors of Orleans Parish approve the additional ad
valorem tax increase.
3. Changed the ballot language to reflect the current amended language of the
proposed constitutional amendment.