HLS 18RS-243 ENGROSSED
2018 Regular Session
HOUSE BILL NO. 94
BY REPRESENTATIVE BAGNERIS
TAX/AD VALOREM-EXEMPTION: Repeals requirement that nonprofits that own
property in New Orleans annually apply to the assessor for the property tax
exemption granted by the state constitution
1 AN ACT
2To repeal R.S. 33:2828, relative to property tax exemption for nonprofit entities that own
3 property in New Orleans; to repeal requirements for an annual application for the
4 exemption, including provisions for an application fee and for penalties; and to
5 provide for related matters.
6 Notice of intention to introduce this Act has been published
7 as provided by Article III, Section 13 of the Constitution of
8 Louisiana.
9Be it enacted by the Legislature of Louisiana:
10 Section 1. R.S. 33:2828 is hereby repealed in its entirety.
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 94 Engrossed 2018 Regular Session Bagneris
Abstract: Repeals requirement that nonprofits that own property in New Orleans annually
apply to the assessor for the property tax exemption granted by the state constitution.
Present constitution provides that property owned by a nonprofit corporation or association
that is organized and operated for various specified purposes is exempt from ad valorem
taxation.
Present law requires a nonprofit corporation or association owning property in New Orleans
to annually apply to the assessor for this exemption. Provides relative to the application
form. Requires the property owner to return the completed application, duly sworn, within
20 days after the application has been delivered to the address shown on the assessment rolls.
Page 1 of 2 HLS 18RS-243 ENGROSSED
HB NO. 94
Requires payment of an application fee of $15 per listed property. Provides that a person
who knowingly makes false statements or furnishes false information is guilty of a
misdemeanor, punishable by a fine of not less than $100 nor more than $500 or by
imprisonment of not less than one month nor more than six months, or both.
Proposed law repeals present law.
(Repeals R.S. 33:2828)
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