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 Original 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. 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)