HLS 15RS-1139 RE-REENGROSSED
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 shall not
4 apply to land or property owned by another state or by a political subdivision of
5 another state; to provide for submission of the proposed amendment to the electors;
6 and to provide for related matters.
7 Section 1. Be it resolved by the Legislature of Louisiana, two-thirds of the members
8elected to each house concurring, that there shall be submitted to the electors of the state of
9Louisiana, for their approval or rejection in the manner provided by law, a proposal to
10amend Article VII, Section 21(A) of the Constitution of Louisiana, to read as follows:
11 §21. Other Property Exemptions
12 Section 21. In addition to the homestead exemption provided for in Section
13 20 of this Article, the following property and no other shall be exempt from ad
14 valorem taxation:
15 (A) Public lands; and other public property used for public purposes. Land
16 or property owned by another state or owned by a political subdivision of another
17 state shall not be exempt under this Paragraph.
18 * * *
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 15RS-1139 RE-REENGROSSED
HB NO. 360
1 Section 2. Be it further resolved that this proposed amendment shall be submitted
2to the electors of the state of Louisiana at the statewide election to be held on October 24,
32015.
4 Section 3. Be it further resolved that on the official ballot to be used at the election,
5there shall be printed a proposition, upon which the electors of the state shall be permitted
6to vote YES or NO, to amend the Constitution of Louisiana, which proposition shall read as
7follows:
8 Do you support an amendment to specify that the ad valorem property tax
9 exemption for public lands and other public property shall not apply to land
10 or property owned by another state or a political subdivision of another state?
11 (Amends 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 Re-Reengrossed 2015 Regular Session Chaney
Abstract: Specifies that the ad valorem property tax exemption for public lands and
property is not applicable to property owned by another state or by a political
subdivision of another state.
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 does not apply to land or property owned by another state or by a political
subdivision of another state.
Provides for submission of the proposed amendment to the voters at the statewide election
to be held Oct. 24, 2015.
(Amends Const. Art. VII, §21(A))
Summary of Amendments Adopted by House
The Committee Amendments Proposed by House Committee on Civil Law and
Procedure to the engrossed bill:
1. Add a technical amendment.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 15RS-1139 RE-REENGROSSED
HB NO. 360
The House Floor Amendments to the reengrossed bill:
1. Specify that the exemption does not apply to land or property owned by another
state or by a political subdivision of another state.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.