SLS 18RS-63 ENGROSSED
2018 Regular Session
SENATE BILL NO. 93
BY SENATOR MIZELL
TAX/AD VALOREM. Requires that notice of intent and proposition for ad valorem taxes
levied for volunteer fire departments indicate that a portion of tax proceeds will be paid to
retirement systems. (gov sig)
1 AN ACT
2 To enact Part XIII of Chapter 6 of Title 33 of the Louisiana Revised Statutes of 1950, to be
3 comprised of R.S. 33:3111, relative to funding of volunteer fire departments; to
4 require notification to voters that a portion of the avails of ad valorem taxes to
5 volunteer fire departments is dedicated to state and statewide retirement systems; to
6 provide for an effective date; and to provide for related matters.
7 Be it enacted by the Legislature of Louisiana:
8 Section 1. Part XIII of Chapter 6 of Title 33 of the Louisiana Revised Statutes of
9 1950, comprised of R.S. 33:3111, is hereby enacted to read as follows:
10 PART XIII. FUNDING OF VOLUNTEER FIRE DEPARTMENTS
11 ยง3111. Ad valorem taxes for volunteer fire departments; voter notification
12 requirements
13 The notice of intent and proposition for ad valorem taxes levied to fund
14 volunteer fire departments shall include a statement that a portion of the tax
15 proceeds is required to be contributed to state and statewide retirement systems
16 as provided in R.S. 11:82.
17 Section 2. This Act shall become effective upon signature by the governor or, if not
Page 1 of 3
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 93
SLS 18RS-63 ENGROSSED
1 signed by the governor, upon expiration of the time for bills to become law without signature
2 by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If
3 vetoed by the governor and subsequently approved by the legislature, this Act shall become
4 effective on the day following such approval.
The original instrument was prepared by Laura Gail Sullivan. The following
digest, which does not constitute a part of the legislative instrument, was
prepared by James Benton.
DIGEST
SB 93 Engrossed 2018 Regular Session Mizell
Present constitution requires the legislature to determine dedicated taxes required for the
sound actuarial maintenance of certain Louisiana public retirement systems.
Present law requires a certain percentage of ad valorem taxes shown to be collectible by the
tax rolls of certain parishes to be contributed to certain state and statewide retirement
systems, as follows:
(1)Assessors' Retirement Fund - 1% for Orleans Parish; 0.25% for all others.
(2)Clerks' of Court Retirement and Relief Fund - 0.5% for Orleans Parish; 0.25% for
all others.
(3)Municipal Employees' Retirement System - 0.25% for all parishes except Orleans.
(4)Parochial Employees' Retirement System - 0.25% for all parishes except Orleans and
East Baton Rouge.
(5)Sheriffs' Pension and Relief Fund - 0.5%.
(6)District Attorneys' Retirement System - 0.2%.
(7)Registrars' of Voters Employees' Retirement System - 0.0625%.
(8)Teachers' Retirement System of Louisiana - 1% for all parishes except Orleans.
Proposed law retains present law and specifies that the notice of intent and proposition for
ad valorem taxes levied to fund volunteer fire departments will include a statement that a
portion of the tax proceeds is required to be contributed to state and statewide retirement
systems as provided in present law.
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Adds R.S. 33:3111)
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Revenue and Fiscal
Affairs to the original bill
1. Removes proposed prohibition that ad valorem tax contributions for
retirement systems not reduce ad valorem taxes available to a volunteer fire
department.
Page 2 of 3
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 93
SLS 18RS-63 ENGROSSED
2. Removes provisions that nothing in proposed law be applied to reduce the
amount of ad valorem tax contributions due and payable to retirement
systems.
3. Adds provision that a notice of intent and proposition for ad valorem taxes
to fund volunteer fire departments include a statement that a portion of the
proceeds will be contributed to state and statewide retirement systems.
Page 3 of 3
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.