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 180 Original 2017 Regular Session Carmody
Abstract: Requires the legislature to provide by law for a program governing the ad valorem tax
exemption for certain property of a manufacturing establishment (ITEP) and removes
specific provisions of present constitution granting authority for approval of the exemptions
by the governor and the State Board of Commerce and Industry.
Present constitution authorizes an ad valorem property tax exemption for new manufacturing
establishments and miscellaneous additions to existing establishments, hereinafter (exemption). The
exemption is effectuated through a contract granted by the Board of Commerce and Industry, with
the approval of the governor.
Proposed constitutional amendment removes from present constitution specific authority for the
approval of the exemptions by the governor and the State Board of Commerce and Industry.
Proposed constitutional amendment changes present constitution by requiring the legislature to
provide by law for a program governing various aspects of the exemption, which may include
additional eligibility requirements restricted to those that concern expectations for returns on
investment for local governments. Any law establishing a procedure concerning the authority to
approve an exemption, once enacted, shall not be changed except by specific legislative instrument
which receives a favorable vote of 2/3rds of the elected members of each house of the legislature.
Provides for submission of the proposed amendment to the voters at the statewide election to be held
Oct. 14, 2017.
(Amends Art. VII, ยง 21(F))