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, ยง 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.