HLS 15RS-790 ORIGINAL
2015 Regular Session
HOUSE BILL NO. 522
BY REPRESENTATIVE STOKES
TAX/AD VALOREM-EXEMPTION: (Constitutional Amendment) Exempts certain natural
gas stores from ad valorem property taxes
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 natural gas stores from ad
4 valorem property tax; to provide for effectiveness; to provide for submission of the
5 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 add
9Article 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) Natural gas held, used, or consumed in providing natural gas storage
18 services or operating natural gas storage facilities.
19 Section 2. This Act shall take effect and become operative on October 24, 2015, if
20and when the proposed amendments of Article VII of the Constitution of Louisiana
21contained in the Acts which originated as House Bill Nos. ____________ of this 2015
22Regular Session of the Legislature are adopted at a statewide election and become effective.
Page 1 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 15RS-790 ORIGINAL
HB NO. 522
1 Section 3. 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 4. 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 exempt natural gas held, used, or
9 consumed in providing natural gas storage services or operating natural gas
10 storage facilities from ad valorem property tax? (October 24, 2015) (Adds
11 Article VII, Section 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 522 Original 2015 Regular Session Stokes
Abstract: Exempts natural gas held, used, or consumed in providing natural gas storage
services or operating natural gas storage facilities 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 from ad valorem property tax, natural gas held,
used, or consumed in providing natural gas storage services or operating natural gas storage
facilities.
Effective Oct. 24, 2015, if and when the proposed amendments of Article VII of the
Constitution of La. contained in the Acts which originated as House Bill Nos. ____________
of this 2015 R.S. of the Legislature are adopted at a statewide election and become effective.
Provides for submission of the proposed amendment to the voters at the statewide election
to be held Oct. 24, 2015.
(Adds Const. Art. VII, §21(C)(20))
Page 2 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.