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, ยง21(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. 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.