HLS 15RS-1108 ORIGINAL
2015 Regular Session
HOUSE BILL NO. 521
BY REPRESENTATIVE STOKES
TAX/AD VALOREM-EXEMPTION: (Constitutional Amendment) Exempts offshore
vessels from ad valorem property tax
1 A JOINT RESOLUTION
2Proposing to add Article VII, Section 21(C)(20) of the Constitution of Louisiana, to provide
3 with respect to ad valorem property tax; to exempt certain offshore vessels from ad
4 valorem property tax; to provide for submission of the proposed amendment to the
5 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(C)(20) 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 * * *
15 (C)
16 * * *
17 (20) Vessels in Outer Continental Shelf Lands Act Waters.
18 Section 2. This Act shall take effect and become operative on October 24, 2015, if
19and when the proposed amendments of Article VII of the Constitution of Louisiana
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 15RS-1108 ORIGINAL
HB NO. 521
1contained in the Acts which originated as House Bill Nos. NUMBER of this 2015 Regular
2Session of the legislature are adopted at a statewide election and become effective.
3 Section 3. Be it further resolved that this proposed amendment shall be submitted
4to the electors of the state of Louisiana at the statewide election to be held on October 24,
52015.
6 Section 4. Be it further resolved that on the official ballot to be used at the election,
7there shall be printed a proposition, upon which the electors of the state shall be permitted
8to vote YES or NO, to amend the Constitution of Louisiana, which proposition shall read as
9follows:
10 Do you support an amendment to exempt vessels in Outer Continental Shelf
11 Lands Act Waters from ad valorem property tax? (Adds Article VII, Section
12 21(C)(20))
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 521 Original 2015 Regular Session Stokes
Abstract: Exempts vessels in Outer Continental Shelf Lands Act Waters from ad valorem
property tax.
Present constitution authorizes local governments to impose an ad valorem property tax upon
movable and immovable property within their jurisdictions.
Proposed constitutional amendment exempts vessels in Outer Continental Shelf Lands Act
Waters from ad valorem property tax.
Provides for submission of the proposed amendment to the voters at the statewide election
to be held October 24, 2015.
(Adds Const. Art. VII, §21(C)(20))
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.