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.
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.