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ACT No. 870
Regular Session, 2014
HOUSE BILL NO. 111
BY REPRESENTATIVE LEGER
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
ยง26. 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 ten mills18
on the dollar of assessed valuation and an additional ad valorem tax for police19
protection not to exceed five ten mills on the dollar of assessed valuation. The20 ENROLLEDHB NO. 111
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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 services9
that directly contribute to the safety of the residents of Orleans Parish. In the event10
of either of the above, the authorization for such fire and police millages herein shall11
be null, void, and of no effect. This provision shall mean that no appropriation for12
any calendar year from such additional revenues shall be made for any purpose for13
which a city appropriation was made in the previous year unless the total14
appropriations for that calendar year from the city for such purpose exceed city15
appropriations for the previous year. This provision shall in no way limit city16
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
Do you support an amendment to authorize the governing authority of29
Orleans Parish to increase the annual millage rate levied for fire and police30 ENROLLEDHB NO. 111
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protection, to require that the revenue from the fire and police millages be1
used for fire and police protection service enhancements, and to require that2
any increase be approved by the voters of Orleans Parish? (Amends Article3
VI, Section 26(E))4
SPEAKER OF THE HOUSE OF REPRESENTATI VES
PRESIDENT OF THE SENATE