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Prepared by Michael Bell.
Leger HB No. 111
(KEYWORD, SUMMARY, AND DIGEST as amended by Senate committee
amendments)
TAX/AD VALOREM TAX. (Constitutional Amendment) Provides relative to ad
valorem taxes for fire and police protection in Orleans Parish
DIGEST
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 ten mills for fire protection and ten 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 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, ยง26(E))
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.
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Local and Municipal Affairs
to the reengrossed bill
1. Changes maximum proposed constitutional amendment for ad valorem taxes for
police and fire from 6 to 10. Page 2 of 2
Prepared by Michael Bell.
2. Deletes proposed provision specifying the use of the revenues generated shall be
solely for enhancements.