HLS 15RS-1139 ENGROSSED
2015 Regular Session
HOUSE BILL NO. 360
BY REPRESENTATIVE CHANEY
TAX/AD VALOREM-EXEMPTION: (Constitutional Amendment) Specifies that the
exemption from ad valorem taxation on public property is for land and property
owned by this state or a political subdivision of the state
1 A JOINT RESOLUTION
2Proposing to amend Article VII, Section 21(A) of the Constitution of Louisiana, to specify
3 that the ad valorem property tax exemption for public lands and property is for land
4 and property of this state and its political subdivisions; to provide for submission of
5 the proposed amendment to the electors; and to provide for related matters.
6 Section 1. Be it resolved by the Legislature of Louisiana, two-thirds of the members
7elected to each house concurring, that there shall be submitted to the electors of the state of
8Louisiana, for their approval or rejection in the manner provided by law, a proposal to
9amend Article VII, Section 21(A) of the Constitution of Louisiana, to read as follows:
10 §21. Other Property Exemptions
11 Section 21. In addition to the homestead exemption provided for in Section
12 20 of this Article, the following property and no other shall be exempt from ad
13 valorem taxation:
14 (A) Public lands; and other public property owned by the state of Louisiana
15 or a political subdivision of the state used for public purposes.
16 * * *
17 Section 2. Be it further resolved that this proposed amendment shall be submitted
18to the electors of the state of Louisiana at the statewide election to be held on October 24,
192015.
Page 1 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 15RS-1139 ENGROSSED
HB NO. 360
1 Section 3. Be it further resolved that on the official ballot to be used at the election,
2there shall be printed a proposition, upon which the electors of the state shall be permitted
3to vote YES or NO, to amend the Constitution of Louisiana, which proposition shall read as
4follows:
5 Do you support an amendment to specify that the ad valorem property tax
6 exemption for public lands and other public property is for land and property
7 owned by the state of Louisiana and its political subdivision? (Amends
8 Article VII, Section 21(A))
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)]
HB 360 Engrossed 2015 Regular Session Chaney
Abstract: Specifies that the ad valorem property tax exemption for public lands and
property means lands and property of this state and its political subdivisions
Present constitution authorizes the imposition of ad valorem property taxes by local
governments.
Present constitution provides an exemption from ad valorem property tax for public lands
and other public property used for public purposes.
Proposed constitutional amendment changes present constitution by specifying that the
exemption is for public lands and other public property of the state of La. and its political
subdivisions.
Provides for submission of the proposed amendment to the voters at the statewide election
to be held October 24, 2015.
(Amends Const. Art. VII, §21(A))
Page 2 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.