HLS 17RS-935 REENGROSSED
2017 Regular Session
HOUSE BILL NO. 444
BY REPRESENTATIVES SEABAUGH AND BROADWATER
TAX/AD VALOREM-EXEMPTION: (Constitutional Amendment) Establishes an ad
valorem tax exemption for property subject to a cooperative endeavor agreement
requiring the property owner make payments in lieu of taxes
1 A JOINT RESOLUTION
2Proposing to add Article VII, Section 21(N) of the Constitution of Louisiana, to provide for
3 ad valorem tax exemptions; to establish an exemption for certain property subject to
4 a cooperative endeavor agreement requiring payments in lieu of taxes; to provide for
5 requirements and limitations; to provide for submission of the proposed amendment
6 to the electors; 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 add
10Article VII, Section 21(N) 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 * * *
16 N. Any property subject to a cooperative endeavor agreement as may be
17 provided by law and this constitution pursuant to which the property owner makes
18 payments in lieu of ad valorem taxes shall be exempt, to the extent provided for in
19 the cooperative endeavor agreement.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 17RS-935 REENGROSSED
HB NO. 444
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 14,
32017.
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 authorize local government to enter into
9 agreements to allow an owner of property to make payments in lieu of
10 property taxes?
11 (Adds Article VII, Section 21(N))
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 444 Reengrossed 2017 Regular Session Seabaugh
Abstract: Establishes an ad valorem tax exemption for property that is subject to a
cooperative endeavor agreement that requires the property owner to make payments
in lieu of ad valorem taxes.
Present constitution authorizes the imposition of ad valorem property taxes by local
governments, school boards, and other special districts.
Present constitution authorizes a variety of exemptions from ad valorem tax.
Proposed constitutional amendment changes present constitution by establishing an
exemption for property subject to a cooperative endeavor agreement that requires the
property owner to make payments in lieu of ad valorem taxes, but only to the extent
provided for in the agreement.
Provides for submission of the proposed amendment to the voters at the statewide election
to be held October 14, 2017.
(Adds Const. Art. VII, § 21(N))
Summary of Amendments Adopted by House
The Committee Amendments Proposed by House Committee on Civil Law and
Procedure to the engrossed bill:
1. Add technical changes to the ballot language.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.