HLS 19RS-191 ENGROSSED
2019 Regular Session
HOUSE BILL NO. 122
BY REPRESENTATIVE HENRY
REVENUE SHARING: Provides for Revenue Sharing Distribution for Fiscal Year 2019-
2020
1 AN ACT
2To provide with respect to the Revenue Sharing Fund and the allocation and distribution
3 thereof for Fiscal Year 2019-2020 and to provide for related matters.
4Be it enacted by the Legislature of Louisiana:
5 Section 1. For the purposes of this Act the following definitions shall apply and
6obtain:
7 (a)(1) Unless otherwise provided herein, "tax recipient bodies" shall mean the city
8of New Orleans, parish governing authorities, school boards, special taxing districts, and
9other bodies which were eligible for reimbursement or payment from the Property Tax
10Relief Fund prior to its abolition and repeal by Act 10 of the 1972 Extraordinary Session of
11the Louisiana Legislature and any other taxing district listed in Sections 1(a)(3) and 1(a)(4)
12or any other taxing district for any millage specified in Section 9(B) of this Act. In the
13parish of Rapides, "tax recipient bodies" shall not include Red River Waterways. In the
14parish of Lafourche, "tax recipient bodies" shall not include the Atchafalaya Basin Levee
15District, the Lafourche Levee District, and Fresh Water District No. 1.
16 (2) "Tax recipient bodies" shall not include the millage levied by the various law
17enforcement districts in the state in lieu of commissions as a result of Act 689 of the 1976
18Regular Session of the Louisiana Legislature; however, law enforcement districts shall be
19considered tax recipient bodies for any millage voted and levied for that purpose to the
20extent specifically provided in Section 9(B) of this Act.
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HB NO. 122
1 (3) "Tax recipient bodies" shall also mean those special taxing districts and other
2bodies which were not eligible for reimbursement as provided in Section 1(a)(1) but which
3had erroneously shared as a tax recipient body in the proceeds of Act 598 of the 1977
4Regular Session and were subsequently determined by the state treasurer to be ineligible for
5such participation under the provisions of Act 592 of the 1978 Regular Session. The
6exclusive listing of all such special taxing districts and other bodies is as follows:
7Acadia
8 Mermentau River Harbor & Terminal
9Allen
10 Elizabeth Recreation District #3
11 Kinder Recreation District #2--Maintenance
12 Hospital Service District #3--Maintenance
13Ascension
14 Lighting District #6
15 Lighting District #7
16Avoyelles
17 Red River Waterway District--Capital Outlay
18 Red River Waterway District--Operations
19Beauregard
20 Waterworks District #3--Ward 4
21 Waterworks District #3--Ward Bienville
22 Fire Protection District #6
23 Hospital Service District #2
24Caldwell
25 Columbia Heights Sewerage
26Cameron
27 Cameron Water District #1--Maintenance
28 Water District #7--Maintenance
29 Grand Lake Recreation District--Maintenance
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HB NO. 122
1 Water District #10--Maintenance
2 Fire District #10--Maintenance
3Catahoula
4 Hospital District #2
5Claiborne
6 Hospital District #1
7Concordia
8 Recreation District #3--Maintenance
9 Fire Protection District #1
10Evangeline
11 Cemetery Tax District--Ward 4
12 Cemetery Tax District #1
13 Cemetery Tax District #6
14 Water District #1--Maintenance
15 Evangeline Parish School Board
16 Consolidated School District No. 2
17 Evangeline Parish School Board
18 Consolidated School District No. 7
19Grant
20 Hospital District #1
21 Recreational District #2
22Jefferson
23 Ambulance Service #1
24 Community Center Playground District #1
25 Community Center Playground District #10
26 Community Center Playground District #11
27 Community Center Playground District #12
28 Community Center Playground District #13
29 Community Center Playground District #14
30 Community Center Playground District #15
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HB NO. 122
1 Fire Protection District #5
2 Fire Protection District #6
3 Sewerage District #8
4 Sewerage District #9
5 Jefferson Hospital District #1
6LaSalle
7 Sewer Maintenance
8 Recreation District #5
9Livingston
10 Road Light District #2
11 Fire Protection District #1
12 Fire Protection District #4
13 Recreation District #3
14Morehouse
15 Bastrop Area Fire District #2
16 Fire District #1--Ward 6
17 Fire District #1--Ward 10
18Pointe Coupee
19 Sewerage District #1
20Rapides
21 Waterworks #11A--Maintenance
22 Recreational--Maintenance
23St. James
24 Road Light District #1A
25 Road Light District #2
26 Road Light District #4
27St. Landry
28 Fire Protection District #3
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HB NO. 122
1St. Martin
2 Sewerage District
3St. Mary
4 West St. Mary Parish Port Commission
5St. Tammany
6 Fire District #4
7 Fire District #5
8 Fire District #7
9 Fire District #9
10 Fire District #10
11 Recreation District #2
12Tangipahoa
13 Hospital District #1--Maintenance
14Union
15 Hospital Service--Tri-Ward
16 Hospital Service--East Union
17Vermilion
18 Ward 8 Public Cemetery
19 (4) "Tax recipient bodies" shall also mean the following special taxing districts and
20other bodies which were not eligible for reimbursement as provided in Section 1(a)(1) and
21which had never shared, except in the parishes of Bossier, East Baton Rouge, Ouachita and
22Terrebonne, as a tax recipient body in the proceeds of state revenue sharing. The exclusive
23listing of all such special taxing districts and other bodies is as follows:
24Assumption
25 Road Lighting District #2
26Bossier
27 Cypress Back Bayou Recreation Tax--Bonds/Maintenance
28East Baton Rouge
29 Village St. George Fire District
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HB NO. 122
1Ouachita
2 Cooley Hospital Tax
3 Sterlington Sewerage District
4 Fire District No. 1--Maintenance
5 North Monroe Sewerage District No. 1--Maintenance
6 Road Light District #5
7 Road Light District #1
8 Road Light District #3
9 Road Light District #4
10 East Ouachita Recreational District
11Terrebonne
12 Road Lighting District No. 4
13 Road Lighting District No. 5--Maintenance
14 Road Lighting District No. 6
15 Road Lighting District No. 8--Maintenance
16 Road Lighting District No. 9--Maintenance
17 Road Lighting District No. 10--Maintenance
18 Fire Protection District No. 4-A--Maintenance
19 Fire Protection District No. 5--Maintenance
20 Fire Protection District No. 8--Maintenance
21 Fire Protection District No. 10--Maintenance
22 Sanitation District No. 1--Maintenance
23 Recreation District No. 1--Maintenance
24 Recreation District No. 4--Maintenance
25 Road Lighting District No. 1--Maintenance
26 Road Lighting District No. 2--Maintenance
27 Road Lighting District No. 3A
28 Fire Protection District No. 123--Maintenance
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HB NO. 122
1 Fire Protection District No. 9--Maintenance
2 Road Lighting District No. 7--Maintenance
3St. Tammany
4 Mosquito District No. 2(A)--10 mills
5 Mosquito District No. 2(B)--10 mills
6 (5)(a) In addition to the limitations herein above set forth, "tax recipient bodies" for
7purposes of this Act shall be tax recipient bodies within the meaning of Article VII, Section
826 of the Constitution of Louisiana, limited solely to those taxes authorized prior to January
91, 1978, and any renewals thereof, or any millage authorized prior to January 1, 1978, but
10not levied in full or part on the tax rolls. In Orleans Parish this limitation shall apply solely
11to those taxes authorized and collected prior to January 1, 1978.
12 (b) "Population" shall mean that enumeration of persons within the state, its
13parishes, and incorporated municipalities determined by the Louisiana State University and
14Agricultural and Mechanical College Agriculture Center, Department of Agricultural
15Economics and Agribusiness, under the most recent federal-state cooperative program for
16local population estimates. Such determination shall be submitted to the state treasurer
17annually not later than January fifteenth of each calendar year. Any tax recipient body or
18incorporated municipality which is aggrieved by such determination may file a petition for
19administrative review with the state treasurer not later than March fifteenth of each calendar
20year hereafter. The estimates so submitted shall have no effect on the distribution for the
21fiscal year in which they are made but shall be utilized for purposes of this Act and for
22distribution during the ensuing fiscal year. The treasurer shall have authority to affirm,
23modify, or set aside in whole or in part, the determination of the Louisiana State University
24and Agricultural and Mechanical College Agriculture Center, Department of Agricultural
25Economics and Agribusiness.
26 (c) "Homesteads" shall mean that enumeration of homestead exemption claims filed
27with the assessors as determined by the Louisiana Tax Commission as of November fifteenth
28of the current calendar year from the original tax rolls submitted to the commission prior to
29any adjustments thereto.
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HB NO. 122
1 (d) "Public school population" shall mean the enumeration of enrollments contained
2in the Department of Education Annual Report for the preceding school year.
3 (e) "City of New Orleans", unless otherwise indicated herein, shall mean only the
4city of New Orleans, the Orleans Levee District or its successor, the Sewerage and Water
5Board of New Orleans, the assessor for Orleans Parish, and the Orleans Parish School Board
6and reference in this Act to tax recipient bodies in the city of New Orleans shall refer only
7to the aforesaid entities.
8 Section 2. The revenue sharing fund for the Fiscal Year 2019-2020 shall consist of
9the sum of Ninety Million and No/100 ($90,000,000.00) Dollars.
10 Section 3. The amount to be distributed annually to each parish from the revenue
11sharing fund shall be the sum of (a) an amount equal to that percentage of eighty percent of
12the total fund which is equal to the ratio which the population of the parish bears to the total
13state population, and (b) an amount equal to that percentage of twenty percent of the total
14fund which is equal to the ratio which the number of homesteads in the parish bears to the
15total number of homesteads in the state. As used in this Section, the term "homesteads" shall
16mean that enumeration of adjusted homestead exemption claims filed with the assessors as
17determined by the Louisiana Tax Commission as of March thirty-first of the current calendar
18year.
19 Section 4. Except as provided in Section 5, the state treasurer shall distribute the
20funds herein allocated to the tax collectors of the respective parishes and to the city of New
21Orleans.
22 Section 5. That portion of the fund for the parish of Ouachita allocated to the
23Monroe City School Board shall be an amount which will reimburse said board, to the extent
24available and subject to the provisions of Section 9(C) of this Act, for the taxes lost as a
25result of homestead exemptions based on the tax rolls for the current calendar year and shall
26be distributed directly to the city treasurer of the city of Monroe, who shall pay therefrom
27the statutorily dedicated deductions for retirement systems. For the purpose of distribution
28of the balance of the revenue sharing funds the state treasurer may use the amount listed on
29the prior year Ouachita Parish tax rolls which were due the Monroe City School Board.
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HB NO. 122
1 Section 6. Eleven and nine-tenths percent of all revenue sharing funds distributed
2by the provisions of this Act, excluding such funds as are distributed directly to the city of
3New Orleans and the amount listed on the prior year Ouachita Parish tax rolls which were
4due the Monroe City School Board ($1,195,822), shall form a special fund ($9,721,748 ) to
5be distributed as commissions to the tax collectors of the respective parishes, the city of New
6Orleans excepted. Each such tax collector shall receive a percentage of such fund, based on
7commissions received by him pursuant to Act 153 of the 1973 Regular Session, as provided
8in Section 8 of this Act.
9 Section 7.A. Two and forty-four hundredths percent of all revenue sharing funds
10distributed by the provisions of this Act, excluding such funds as are distributed directly to
11the city of New Orleans and the amount listed on the prior year Ouachita tax rolls which
12were due the Monroe City School Board ($1,195,822), shall form a special fund
13($1,993,366) to be distributed to the various retirement systems which were eligible for
14payment pursuant to Act 153 of the 1973 Regular Session, as provided in Section 8 of this
15Act for distribution to such retirement systems, and shall make due payment thereof to each
16retirement system in the same proportion that the statutory deduction provided by law for
17the system bears to the total statutory deductions provided by law for all such retirement
18systems. For the purpose of distributing these retirement contributions, the state treasurer
19may use the statutory deductions determined by the Public Retirement Systems Actuarial
20Committee as per R.S. 11:103 for the previous calendar year.
21 B. The city of New Orleans shall make the deductions legally established for
22retirement systems which were eligible for payment pursuant to Act 153 of the 1973 Regular
23Session and shall make due payment in accordance with the statutory deductions provided
24by law for all such retirement systems. Notwithstanding the above provisions the city of
25New Orleans shall remit the following amounts for the indicated retirement systems for
26Fiscal Year 2019-2020: Assessors' Retirement Fund, $168,474; Clerks of Court Retirement
27and Relief Fund, $137,015; District Attorneys' Retirement System, $67,281; Registrars of
28Voters Employees' Retirement System, $64,443; Sheriffs' Pension and Relief Fund, $55,762.
29 Section 8. The respective percentages to be used in calculating tax collectors'
30commissions and retirement system distributions shall be as follows:
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HB NO. 122
1 PARISH SHERIFF RETIREMENT
2 Acadia 1.491% 1.047%
3 Allen .739% .475%
4 Ascension 1.283% .985%
5 Assumption .871% .399%
6 Avoyelles 1.263% .811%
7 Beauregard .842% .583%
8 Bienville .596% .405%
9 Bossier 1.705% 2.281%
10 Caddo 5.490% 10.375%
11 Calcasieu 4.719% 6.051%
12 Caldwell .473% .319%
13 Cameron .498% .400%
14 Catahoula .468% .303%
15 Claiborne .543% .326%
16 Concordia .730% .486%
17 DeSoto .547% .349%
18 East Baton Rouge 7.118% 11.977%
19 East Carroll .443% .331%
20 East Feliciana .489% .238%
21 Evangeline .730% .525%
22 Franklin .731% .757%
23 Grant .614% .357%
24 Iberia 2.221% 1.847%
25 Iberville 1.391% .810%
26 Jackson .653% .495%
27 Jefferson 13.312% 13.856%
28 Jefferson Davis .693% .766%
29 Lafayette 3.081% 2.843%
30 Lafourche 1.928% 1.958%
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HB NO. 122
1 LaSalle .548% .349%
2 Lincoln .727% .922%
3 Livingston 1.679% 1.322%
4 Madison .443% .401%
5 Morehouse 1.001% .907%
6 Natchitoches 1.072% .775%
7 Ouachita 2.736% 3.200%
8 Plaquemines 1.436% 1.241%
9 Pointe Coupee .641% .422%
10 Rapides 3.250% 3.751%
11 Red River .421% .147%
12 Richland .655% .683%
13 Sabine .685% .517%
14 St. Bernard 3.467% 3.005%
15 St. Charles 1.060% .959%
16 St. Helena .446% .291%
17 St. James .928% .759%
18 St. John the Baptist 1.184% .704%
19 St. Landry 2.740% 2.013%
20 St. Martin 1.121% .626%
21 St. Mary 1.895% 1.826%
22 St. Tammany 2.752% 2.396%
23 Tangipahoa 2.773% 1.863%
24 Tensas .343% .266%
25 Terrebonne 2.233% 2.175%
26 Union .590% .409%
27 Vermilion 1.220% 1.004%
28 Vernon 1.627% 1.112%
29 Washington 1.349% .922%
30 Webster 1.068% 1.131%
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HB NO. 122
1 West Baton Rouge .747% .516%
2 West Carroll .464% .466%
3 West Feliciana .404% .188%
4 Winn .633% .377%
5 Section 9. All remaining funds shall be allocated and distributed as follows:
6 A. Subject to the provisions of Subsection B of this Section and except as provided
7by Section 5, the tax collector of each parish and the city of New Orleans shall allocate and
8distribute, within fifteen days after receipt thereof, to the tax recipient bodies within his
9jurisdiction an amount available after commissions and deductions which is necessary to
10offset losses attributable to homestead exemptions. In any parish which had excess funds
11in 1977, the amount available for the reimbursement of homestead exemption losses shall
12be limited to the amount used for that purpose in 1977, adjusted by the percentage by which
13the number of homesteads in the parish increased or decreased from 1977 to 2018, together
14with any additional taxing bodies or millages authorized to participate on the same pro rata
15basis under the provisions of Section 1(a)(3), Section 1(a)(4), and Section 9(B) of this Act.
16This restriction shall not apply to the parish of East Carroll and to parishes in which there
17were no excess funds in 1977. However, in the city of New Orleans the amount available
18for the reimbursement of homestead exemption losses shall be limited to the amount used
19for that purpose in 1977, except that the amount distributed to the Orleans Levee District or
20its successor shall be limited solely to the amount used for the reimbursement of homestead
21exemption losses in 1977 on the Orleans Levee District's two mill tax. The remaining
22amount shall be adjusted by the percentage by which the number of homesteads in the city
23of New Orleans increased or decreased from 1977 to 2018, together with any additional
24taxing bodies or millages authorized to participate on the same pro rata basis under the
25provisions of Subsection B of this Section.
26 B. For purposes of this Subsection only, tax recipient bodies shall mean and include
27any recipient of funds hereunder, but limited solely to such specified disbursements. The
28millages listed are included solely as an identification aid for administrative purposes and
29the new tax approved by the electorate shall be eligible for distribution hereunder, regardless
30of fluctuations in millage caused by adjustments for reassessment or other purposes. In no
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HB NO. 122
1event shall any amount be deemed available within the meaning of Article VII, Section 26
2of the Constitution of Louisiana to reimburse losses attributable to homestead exemptions
3for taxes authorized after January 1, 1978, and any renewals thereof, with the following
4basic exceptions:
5 (1) In the parish of Sabine, all millages listed on the tax roll, except the sheriff's
6original millage, shall share on a pro rata basis.
7 (2) In the parish of DeSoto, all school board taxes authorized after January 1, 1978,
8and prior to the convening of the 1979 Regular Session, the 7 mill parishwide school tax
9authorized May 2, 1987, the 37 mill school special tax authorized October 24, 1987, the
10assessor's original millage, the maintenance taxes for Fire Protection Districts Nos. 1, 5, 8,
11and 9 prior to 1990, the 7 mill tax authorized in 1994 for Fire District #2, the additional 8.37
12mill tax authorized on November 7, 1978, for the parish law enforcement district, the 1 mill
13tax authorized April 5, 1997, for Water District #1, the 3 mills tax authorized November 21,
142002, for the parish library, and the 1 mill tax authorized July 16, 1994, for the
15Communications District 911 System, shall share on a pro rata basis with all other tax
16recipient bodies in the parish. The parish road maintenance tax which lapsed in 1983 and
17which was reauthorized at 5 mills in 1984 shall share on a pro rata basis with all other tax
18recipient bodies in the parish.
19 (3) In the parish of Bossier, after full reimbursement of all taxes authorized prior to
20May 1, 1978, to all other tax recipient bodies in the parish including the additional 3 mills
21authorized on April 5, 1980, for the law enforcement district and the assessor's original
22millage, the following new millages shall be reimbursed to the extent available:
23 School Board District 13--11.63 mills/September 16, 1978
24 School Board District 3--15.1 mills/September 16, 1978
25 (4) In the parish of Grant, all new millages authorized prior to January 1, 1989, the
2610.9 mill tax authorized January 16, 1999, for the library, the millage authorized October 7,
271989, for Fire District No. 1, the 15 mill tax authorized in 1995 for Fire District #3, the
28additional mills for the law enforcement district and the assessor's original millage, but
29excluding bond millages, shall share on a pro rata basis with all other tax recipient bodies
30in the parish.
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HB NO. 122
1 (5) In the parish of Webster, after full reimbursement of all taxes authorized prior
2to January 1, 1978, to all other tax recipient bodies in the parish and the assessor's original
3millage, the following new millages shall be reimbursed to the extent available:
4 Doyline School District No. 7--33.32 mills/August 1, 1979
5 Consolidated School District No. 3--10.51 mills/June 1, 1978
6 Minden School District No. 6--32.9 mills/May 1, 1980
7 Parish Library–12 mills/November 2004
8 (6) In the parish of Vernon, all taxes authorized after January 1, 1978, including the
9additional 7 mills authorized on April 4, 1981, for the law enforcement district, but
10excluding the sheriff's original millage, shall share on a pro rata basis with all other tax
11recipient bodies in the parish.
12 (7) In the parish of East Baton Rouge, the B.R.E.C. Maintenance and Operation and
13Capital Improvement millages shall be limited to a total of 5.44 mills.
14 (8) In the parish of Lafourche, the total parish allocation, excluding the tax
15collector's commission and the retirement systems' deductions shall form a special fund to
16be distributed as follows:
17 Parish Council - 57.40%
18 School Board - 27.25%
19 South Lafourche Levee District - 2.95%
20 Port Commission - 2.06%
21 Assessor - 3.32%
22 Bayou Lafourche Fresh Water District - 2.82%
23 North Lafourche Levee District - 4.20%
24 Provided, however, that of the funds distributed to the Bayou Lafourche Fresh Water
25District in any state fiscal year, no less than Ten Thousand ($10,000) Dollars shall be used
26for the abatement of water hyacinth and other noxious vegetation within the jurisdiction of
27the district in Lafourche Parish.
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HB NO. 122
1 (a) Of the amount distributed to the parish the following allocations shall be made:
2 Bayou Blue Fire District - 0.42%
3 Drainage District No. 1 - 0.90%
4 Drainage District No. 5 - 0.65%
5 Fire District No. 1 - 0.57%
6 Fire District No. 2 - 0.59%
7 Fire District No. 3 - 1.30%
8 Fire District No. 9 - 0.42%
9 Lafourche Ambulance District No. 1 - .61%
10 Recreation District No. 2 - 2.81%
11 Water District No. 1 - 3.02%
12 Health Unit - 3.04%
13 Recreation Commission - 5.05%
14 Recreation District No. 1 - 0.96%
15 Recreation District No. 8 - 0.61%
16 Drainage - 10.14%
17 Road Lighting - 4.24%
18 Public Buildings - 6.19%
19 Library - 6.24%
20 Criminal - 0.24%
21 Road District #1 - 5.46%
22 Drainage 1 of 12 - 0.20%
23 Drainage 2 of 12 - 0.11%
24 Drainage 3 of 12 - 0.14%
25 Juvenile Justice - 1.47%
26 (b) The amount distributed to the school board shall be allocated as follows:
27 Schools - 24.31%
28 Special Education - 2.94%
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1 (9) In the parish of Calcasieu, the total parish allocation, excluding the tax collector's
2commission and the retirement systems' deductions, shall form a special fund to be
3distributed as follows:
4 Police Jury--48.5%
5 School Board--29.4%
6 Sheriff--11.9%
7 Police Jury--5.0% to be distributed to the district attorney
8 Lake Charles Harbor and Terminal District--2.8%
9 Assessor--2.3%
10 Vinton Harbor and Terminal District--0.1%.
11 (10) In the parish of Iberville, the library's 1996 millage shall be limited to 2.9 mills.
12 (11) In the parish of St. Bernard, the assessor's millage shall be limited to 1.47 mills.
13 (12) In the parish of Livingston, the library's 1995 millage shall be limited to 3.48
14mills, the assessor's millage shall be limited to 2.56 mills, and the Juvenile Detention
15Center's 1995 millage shall be limited to .44 mills, the #2 Fire District's millage shall be
16limited to .81 mills, the #8 Fire District's millage shall be limited to 1.91 mills, and the #9
17Fire District's millage shall be limited to 1.96 mills.
18 (13) In the parish of Assumption, the total parish allocation, excluding the tax
19collector's commission and the retirement systems' deductions, shall form a special fund to
20be distributed as follows:
21 Law Enforcement District - 30.77%
22 Police Jury - 30.25%
23 School Board - 28.72%
24 Assessment District - 10.26%
25 (14) The following new millages shall share on a pro rata basis with all other tax
26recipient bodies in their respective parishes:
27Acadia
28 Bayou des Cannes-Nepique Gravity Drainage District--10 mills/1996
29 5th Ward Gravity Drainage District--5 mills/April, 1980
30 Iota-Long Point Gravity Drainage--0.40 mills/October 27, 1979
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1 Bayou Mallett Gravity Drainage--0.73 mills/April 5, 1980
2 6th Ward and Crowley Dist. Maint.--1.29 mills/Dec. 8, 1979
3 Basile School District #7 Maintenance--3.32 mills/May 19, 1979
4 Acadia-St. Landry Hospital District--7 mills/November 2, 1982
5 Bayou Plaquemine-Wikoff Drainage--5 mills/Jan. 21, 1984
6 Library--4.25 mills/Jan. 19, 1985
7 Road Maintenance--3 mills/Nov. 28, 1981
8 Health Unit Mt.--1.06 mills/Nov. 28, 1981
9 Fire District #4 Maintenance – 8 mills/January 16, 1999
10 Assessor's original millage
11 Fire District #6 Maintenance–8.01 mills/June 15, 2000
12Allen
13 Law Enforcement District (Additional)--6.47 mills/April 11, 1992
14 Assessor--5.23 mills/1990
15 Road Dist. #1--4.86 mills/1992
16 Road Dist. #1--20.69 mills/1995
17 Road Dist. #1A--8 mills/1995
18 Road District No. 2 Maintenance--7 mills/October 6, 1990
19 Road District No. 2 Maintenance--10 mills/July 18, 1992
20 Road District No. 2 Bridge Maint.--5 mills/July 18, 1992
21 Road District No. 3 Maintenance--8.18 mills/March 10, 1992
22 Road District No. 3 Maintenance--10 mills/January 20, 1990
23 Road Dist. #3--30 mills/1995
24 Road Dist. #4--21.12 mills/1995
25 Road District No. 4 Maintenance--30 mills/March 10, 1992
26 Library -- 10.76 mills/October 2002
27 Courthouse and Jail--4 mills/November 6, 2012
28 Road District 5--5.30 mills/November 6, 2012
29Ascension
30 Law Enforcement District (Additional)--5 mills/Nov. 4, 1980
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1 Library Maintenance--4.2 mills/November 6, 1990
2 Library -- 2.6 mills/2000
3 East Asc. Gravity Drainage Dist.--5 mills/January 20, 1979
4 West Asc. Gravity Drainage Dist.--5 mills/November 4, 1980
5 West Ascension Gravity Drainage Dist.-- 4.67 mills/2000
6 Mental Health -- 2 mills/2000
7 Road Lighting District No. 1--5 mills/ January 16, 1993
8 Road Lighting District No. 2--5 mills/ January 16, 1993
9 Road Lighting District No. 3--5 mills/ January 16, 1993
10 Road Lighting District No. 4--5 mills/ January 16, 1993
11 Road Lighting District No. 5--5 mills/ January 16, 1993
12 Road Lighting District No. 6--5 mills/ January 16, 1993
13 Road Lighting District No. 7--5 mills/ September 27, 1986
14 Prairieville Fire District #3--11 mills/ July 16, 2005
15 Prairieville Fire District #3--10 mills/April 2, 2011
16 Assessor's original millage
17Avoyelles
18 All millages listed on the tax roll, except the sheriff's original millage, shall share on
19a pro rata basis.
20Beauregard
21 Law Enforcement District--5 mills/April 5, 1980
22 Assessor's original millage
23Bienville
24 Solid Waste--6 mills/April 7, 1984
25 Assessor's 1997 millage
26Caddo
27 Fire Protection District No. 1--5 mills/July 16, 1983
28 Juvenile Court--0.12 mills/January 16, 1982
29 Jail Facilities--4.00 mills/April 5, 1980
30 Courthouse Maintenance--3.00 mills/January 16, 1982
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HB NO. 122
1 Law Enforcement District (Cont. Ser.)--4.00 mills/April 30, 1983
2 Library--4.90 mills/April, 1988
3 Library--5.26 mills/April 1996
4 Fire Dist. No. 2--10 mills/April 7, 1984
5 Fire Dist. No. 3--10 mills/Sept. 29, 1984
6 Fire Dist. No. 4--10 mills/Nov. 6, 1984
7 Fire Dist. No. 5--10 mills/Nov. 6, 1984
8 Fire Dist. No. 6--10 mills/Jan. 19, 1985
9 Fire Dist. No. 7--10 mills
10 Fire Dist. No. 8--4 mills/1999
11 Fire Dist. No. 9--10 mills/Nov. 18, 1989
12 Fire Dist. No. 1--10 mills/1989
13 School Board Operations--11 mills/May 4, 1985
14 Public Works--6 mills/November 4, 1986
15 Public Facilities--0.92 mills
16 Jail--2 mills
17 Assessor's original millage
18 Parish Health Unit--1 mill/1990
19 Caddo Detention Center--3 mills/1990
20 Law Enforcement District--3 mills/November 6, 1990
21 Law Enforcement District--3.0 mills/October 16, 1993
22 BioMedical--2 mills/1993
23 Criminal Justice System--1.82 mills/October 20, 2001
24Caldwell
25 Assessor's original millage
26 Recreation Maintenance--November 1995
27 Road Maintenance--May 1990
28Cameron
29 Law Enforcement District (Add.)--8 mills/April 7, 1990
30 Assessor's original millage
Page 19 of 46 HLS 19RS-191 ENGROSSED
HB NO. 122
1Catahoula
2 All millages listed on the tax roll, except the sheriff's original millage, shall share on
3a pro rata basis.
4Claiborne
5 Assessment District
6 School District #13--12 mills/November 2, 1982
7 Law Enforcement District--6.25 mills/July 21, 1990
8 School Board Maintenance--2 mills/April 5, 1986
9 School Board Operations--5 mills/April 5, 1986
10 Police Jury Building--2 mills/March 30, 1985
11 Road, Street & Bridge Maintenance--1993
12 Road Equipment--1993
13Concordia
14 School Operation & Maintenance--23.25 mills/September, 1982
15 Library--All millages
16 Assessor's original millage
17 Law Enforcement District--12 mills/April 11, 1992
18 Highway, Drainage and Courthouse Maintenance--10 mills/October 16, 1993
19East Baton Rouge
20 Fire Protection #6 (Hooper Rd.)--10 mills/November 6, 1984
21 Fire Protection #3 (Brownsfield)--10 mills/November 6, 1984
22 Fire Protection #4 (Central)– 10 mills/October 8, 1985
23 Zachary Constitutional School -- 5 mills/November 15, 2003
24 Baker Constitutional School -- 5 mills/November 15, 2003
25East Carroll
26 Garbage District No. 1--7 mills/November 4, 1980
27 Parish Library--6.5 mills/May 22, 1989
28 Parish Health Unit--3 mills
29 Rural Fire District Maintenance--2 mills
30 Courthouse Maintenance--2 mills
31 Road Maintenance and Construction--0.75 mills/March 26, 1983
Page 20 of 46 HLS 19RS-191 ENGROSSED
HB NO. 122
1 Drainage Maintenance and Construct.--0.75 mills/March 26, 1983
2 East Carroll Hospital Service Dist.--5 mills/May 5, 1984
3 Assessor's original millage
4East Feliciana
5 Assessment District, 1997
6Evangeline
7 Consolidated School Dist. #2--9.47 mills/May 19, 1979
8 Basile New School Dist. #7--3.32 mills/May 19, 1979
9 Elderly Services--1 mill/Nov. 4, 1980
10 Ward 5 Fire Protection District--11.17 mills
11 Pine Prairie Fire Protection District--8.95 mills/Nov. 3, 1992
12 Acadia-Evangeline Fire Protection District--0.97 mills
13 Mamou Fire Protection District No. 1--8.0 mills/April, 1995
14 Fire District No. 2 -- 5 mills/1999
15 District Two Cemetery--1.07 mills
16 District Three Cemetery--1.07 mills
17 District Seven Cemetery--1.01 mills
18 Road District Two--10.00 mills (Additional)
19 Road District No. 5--10 mills/1997
20 Ward One Cemetery--1 mill/1997
21 Ward Four Cemetery--1 mill/1997
22 Ward Five Cemetery--1 mill/1997
23 Road District Three--.48 mills/1987 and 5.0 mills/1996
24 Road District Four--10.00 mills (Additional)
25 Mamou Gravity Drainage District No. 5--1.56 mills
26 Prairie Mamou Gravity Drainage District No. 8--3.42 mills
27 Durald Gravity Drainage District No. 4
28 Vidrine Gravity Drainage District No. 7
29 Assessor's original millage
30 Lone Pine Fire District–20 mills/November 21, 2012
Page 21 of 46 HLS 19RS-191 ENGROSSED
HB NO. 122
1Franklin
2 Law Enforcement District--10 mills/July 10, 1982
3 Assessor's original millage
4 Library--7 mills/1990
5 Health Unit--3.0 mills/November 6, 1990
6 Parish Equipment--8.0 mills/October 16, 1993
7 Drainage Maintenance--11 mills/October 16, 1993
8 Courthouse Maintenance--4 mills/October 16, 1993
9Iberia
10 Recreation District No. 8--1.85 mills/November 13, 1993
11 Assessment District
12Iberville
13 Law Enforcement District (Additional)--5 mills/December 8, 1979
14 Assessor's original millage
15Jackson
16 Additional Support to Public Sch.--7.07 mills/July 28, 1979
17 Law Enforcement District--8 mills/May 16, 1981
18 Library--All millages
19 Assessment district
20Jefferson
21 West Jefferson Levee District--All millages
22 Consolidated Waterworks District No. 1--3.54 mills/October 19, 2013
23 Consolidated Sewerage District No. 1--3.58 mills/October 19, 2013
24Lafayette
25 Lafayette Parish Public Library--1.09 mills/May, 1979
26 School Board--10 mills/May 4, 1985
27 Lafayette Parish Sheriff--5.0 mills/May, 1980
28 Assessor's original millage
29 Bayou Vermilion District--All maintenance taxes prior to 1990
Page 22 of 46 HLS 19RS-191 ENGROSSED
HB NO. 122
1LaSalle
2 Law Enforcement District (Additional)--8.2 mills
3 Library--November 1995
4 Road District 2B--3.09 mills/April 16, 1988
5 Road District 2BN--1.03 mills/April 16, 1988
6 Ambulance Tax--0.65 mills
7 Road and Bridge--0.66 mills
8 Health Unit--0.23 mills
9 Fair Tax--0.09 mills
10 Special B & C 1A--0.19 mills
11 Sewer Maintenance--6.04 mills
12 Fire District--5.32 mills
13 Little Creek-Searcy Volunteer Fire District -- 20 mills
14 Summerville-Rosefield Volunteer Fire District -- 20 mills
15 Eden-Fellowship Volunteer Fire District -- 9.79 mills
16 Whitehall Volunteer Fire District -- Operations -- 10 mills
17 Whitehall Volunteer Fire District -- Maintenance -- 10 mills
18 Recreation District #22--1.05 mills
19 Assessor's original millage
20Lincoln
21 Library Const./Mt.--0.75 Mills/January 21, 1978
22 Law Enforcement District (Additional)--8.5 mills/July 22,1992
23 School-Special Maint. & Oper.--0.15 mills/May 18, 1979
24 School-Special Repair & Equip.--0.15 mills/May 18, 1979
25 Library--0.71 mills/January 15, 1983
26 Assessor's original millage
27Livingston
28 Law Enforcement District (Special)--12.19 mills/1976
29 Recreation District #3--2 mills/May 19, 1979
30 School District No. 5--5 mills/November 2, 1982
Page 23 of 46 HLS 19RS-191 ENGROSSED
HB NO. 122
1 Fire District No. 1--10.04 mills/1986
2 Fire District No. 5--10 mills/Nov. 6, 1984
3 Fire District No. 7 -- 5 mills/1999
4 Fire District No. 10--10.33 mills/1985
5 Fire District No. 11--All millages
6 Roads & Bridges--5 mills/November 3, 1992
7Madison
8 Assessor's original millage
9Morehouse
10 Bastrop Area Fire Pro. Dist. No. 2--2 mills/Nov. 7, 1978
11 Assessor's original millage
12 Library--1 mill/ Jan. 20, 1990
13Natchitoches
14 Law Enforcement District (Additional)--10 mills/May 16, 1981
15 Fire District No. 6--7 mills
16 Parish Ambulance Tax
17 Fire District No. 7--10 mills
18 Goldonna Area Fire Protection Dist. No. 2
19 Library--3 mills/1988
20 Assessor's original millage
21City of New Orleans
22 Board of Assessors' original millage
23Ouachita
24 Law Enforcement District (Add.)--7.85 mills/Oct. 17, 1981
25 Ouachita Parish Road Lighting District No. 1 (Lakeshore Area)
26 Ouachita Parish Assessment District
27 Green Oaks Juvenile Detention Home -- 3.75 mills/1996
28 Library -- 7.75 mills/1995
29Plaquemines
30 School Board Tax--6 (4 Maint./2 Sal.) mills/November 19, 1983
Page 24 of 46 HLS 19RS-191 ENGROSSED
HB NO. 122
1 Law Enforcement District (Additional)--5 mills/May 4, 1985
2 Water--2.47 mills in 1992
3 Library--1.24 mills in 1992
4 Pollution Control--2.47 mills in 1992
5 Road Maintenance--1.86 mills in 1992
6 Public Health--1.24 mills in 1992
7 Waste Disposal--3.69 mills in 1992
8 Incineration--1.24 mills in 1992
9 Hospital--2.54 mills in 1992
10 Law Enforcement Jail Fac. Prop. I--6 mills/October 3, 1992
11 Assessor's original millage
12Pointe Coupee
13 Law Enforcement District (Additional)--10 mills/April 4, 1981
14 School Board--5.83 mills/April 4, 1981
15 Library--1.22 mills/April 4, 1981
16 Fire Protection Dist. #1--All maint. millages prior to 1991
17 Fire Protection District #2--3 mills/October 17, 1981
18 Fire Protection District #3--3 mills/October 17, 1981
19 Fire Protection District #4--3 mills/October 17, 1981
20 Fire Protection District #5--5 mills/October 17, 1981
21 Sewerage Dist. No. 1 Mt.--5 mills/July 9, 1977 (levied 1980)
22 Assessor's original millage
23Rapides
24 Rapides Parish School Board--.20 mills/April 1, 1978
25 Rapides Parish School Board--15.20 mills/May 13, 1978
26 Gravity Drainage District #1 Main.--1 mill/October 17, 1981
27 Road District 1A (Ward 4)
28 Road District 2C
29 Road District 3A
30 Road District 5A
Page 25 of 46 HLS 19RS-191 ENGROSSED
HB NO. 122
1 Road District 6A (Ward 6)
2 Road District 7A (Ward 7)
3 Road District 36 (Ward 8)
4 Road District 9B (Ward 9)
5 Road District 10A (Ward 10)
6 Road District 2B (Ward 11)
7 Fire District #8 (Maint.)--20 mills/April 30,1983
8 School District No. 11 (Ward 10)--2 mills/May 7, 1980
9 School District No. 50 (Ward 11)--2 mills/September 11, 1982
10 School Dist. No. 51 (Ward 5)--All maint. millages prior to 1990
11 Consolidated School Dist. No. 62--4.02 mills/April 4, 1987
12 Consolidated School Dist. No. 62--4.00 mills/April 16, 1988
13 Fire District No. 5--20 mills/Nov. 4, 1986
14 Fire District No. 3--12 mills/Oct. 19, 1985
15 Fire District No. 7--6 mills/May 3, 1986
16 Fire District No. 9
17 Fire District No. 10--20 mills/Nov. 4, 1986
18 Fire District No. 11
19 Fire District No. 12
20 Assessor's original millage
21 Plainview Fire District No. 10--10 mills/1990
22 Fire District #4
23 Fire District #7
24 Senior Citizens
25 Buckeye Recreational District
26 Flatwoods Fire District
27 Law Enforcement District (Additional)--Nov. 6, 1984
28 Fire District No. 6--20 mills
29 Library--6.0 mills/January 15, 1994
30 Library--1.00 mill/September 30, 2006
Page 26 of 46 HLS 19RS-191 ENGROSSED
HB NO. 122
1 Recreational District Ward 9--6.14 mills/November 17, 2001
2Red River
3 Law Enforcement District (Additional)--5 mills/April 5, 1980
4St. Bernard
5 St. Bernard Port, Harbor and Terminal District--All millages
6 Library--All millages
7St. Charles
8 Law Enforcement District (Add.)--7.75 mills/Nov. 4, 1980
9 Library--3 mills/September 27, 1986
10 Law Enforcement District –3.75 mills/July 16, 2005
11 Assessor's original millage
12St. Helena
13 Parishwide Road District Maintenance
14 Road District #1 Maintenance
15 Sub-Road District #2 of Road District #2 Maintenance
16 Road District #3 Maintenance
17 Road District #4 Maintenance
18 Road District #5 Maintenance
19 Road District #6 Maintenance
20 Parish Library
21 Fire Protection District #5 Maintenance
22 Law Enforcement District--10 mills/May 3, 1986
23 Assessor's original millage
24 Sub-Road District #1 of Road District #2
25 Fire Protection District #2
26 Fire Protection District #3
27 Florida Parishes Juvenile Detention Center--3 mills/1995
28St. James
29 St. James Hospital Board--4.31 mills/May 18, 1979
30 Gramercy Recreation District--5 mills/May 18, 1979
Page 27 of 46 HLS 19RS-191 ENGROSSED
HB NO. 122
1 Law Enforcement District--6.00 mills/July 16, 1988
2 Assessment District, 1985
3St. John
4 Law Enforcement District (Additional)--15.18 mills/May 17, 1980
5 Assessor's original millage
6St. Landry
7 Gravity Drainage District No. 1 of Ward 2
8 Fire District #3
9 Fire District #2
10 Fire District No. 5
11 St. Landry Parish School Board--12 mills/May 3, 1986
12 Jail Maintenance Tax--1 mill/April 30, 2011
13 Fire District No. 6
14 Acadia-St. Landry Hospital District--7 mills/November 2, 1982
15 Road District #11A, Sub-1--10.00 mills/1993
16 Road District #11-A, Sub-2 Maintenance--5 mills/April 30, 1983
17 Road District #3, Ward 1, Sub-1 Main.--10 mills/Jan. 21, 1984
18 Road District #12, Ward 2--2.65 mills/January 1, 1979
19 Road District #1, Ward 3
20 Road District #4--10 mills/July 21, 2001
21 Road District #5--15 mills/1993
22 Road District #6--15 mills/ May 4, 2002
23 Assessor's original millage
24 South St. Landry Comm. Library Dist.--5.75 mills/Nov. 16, 1991
25 Fire District #1
26St. Martin
27 Assessor's original millage
28St. Mary
29 Wax Lake East Drainage District
30 Sub Gravity Drainage District of Wax Lake East
Page 28 of 46 HLS 19RS-191 ENGROSSED
HB NO. 122
1 Assessor--2.9 mills/1982
2 Hospital Service District No. 1--7.88 mills/1999
3 Hospital Service District No. 1--6 mills/1999
4 Hospital Service District No. 1--3.47 mills/2003
5St. Tammany
6 All millages listed on the tax roll, and in particular the parish library millages
7authorized on April 5, 1980, and May 5, 1984, with the exception of the sheriff's original
8millage, shall share on a pro rata basis.
9Tangipahoa
10 Road Lighting District No. 2--5 mills/July 21, 1990
11 Library--.60 mills/1984
12 Library Maint.--2.60 mills/May 4, 1985
13 Garbage District # 1 Maint.--10 mills/March 26, 1983
14 Road District # 7 Maint.--5 mills/Sept. 11, 1982
15 Fire Dist. #1--2.10 mills/1978
16 Fire Protection District No. 1--7 mills/1998
17 Fire Dist. #1--5.65 mills/1996
18 Fire Protection District # 2--10 mills/May 5, 1984 (2 taxes)
19 Fire Dist. #2--10 mills/1996
20 Law Enforcement District (Additional)--10 mills
21 Drainage District #4 Maint.--3 mills/April 30, 1983
22 Assessor's original millage
23 Gravity Drainage District No. 5--5 mills/April 7, 1990
24 Florida Parishes Juvenile Detention Center--3 mills/1995
25 Pontchatoula Recreation Dist.--10 mills/1996
26 Independence Recreation Dist.--15 mills/1996
27 Hammond Alternate School -- 3 mills/1996
28 Hammond Recreation District No. 1 – 10 Mills/November 10, 2010
29Tensas
30 Gravity Drainage Dist. No. 2--3 mills/October 3, 1992
Page 29 of 46 HLS 19RS-191 ENGROSSED
HB NO. 122
1 Medical Services--12 mills/February 28, 1987
2 Assessor's additional millage--1988
3Terrebonne
4 All millages listed on the tax roll, except the sheriff's original millage, shall share a
5pro rata basis.
6Vermilion
7 Subroad Dist. No. 5 of Road Dist. No. 2--5 mills/1979
8 Road District No. 3--5 mills/1979
9 Subroad Dist. No. 2 of Road Dist. No. 2--5 mills/1979
10 Library -- 1.12 mills/1994
11Washington
12 Washington Schools Spec. Main./Op.--0.90 mills/1984
13 School District #2 Maintenance--0.98 mills/1981
14 School District #2 Support--0.98 mills/1981
15 Bogalusa City Schools Main./Op.--23 mills/1989
16 Library--4.57 mills/1987
17 Angie School--5 mills/1990
18 Assessor's millage
19 Rich. FD #2 -- 8 mills/1998
20 Bonner Creek Fire Dist.--8.46 mills/1987
21 Bonner Creek Fire Dist.--5 mills/1996
22 Spring Hill Fire Dist. #8--5.73 mills/1995
23 Spring Hill Fire District #8 -- 6 mills/1998
24 Mt. Herman Fire Dist. #9--16 mills/1995
25 Pine Fire Dist. #4--10 mills/1995
26 Angie Fire Dist. #5--10 mills/1992
27 Varnado Fire Dist. #6--10 mills/1992
28 Fire Dist. #7--5 mills/1996
29 Fire Dist. #7--12.27 mills/1992
30 Hayes Creek Fire District #3--17 mills/1999
Page 30 of 46 HLS 19RS-191 ENGROSSED
HB NO. 122
1 Florida Parishes Juvenile Detention Center--3 mills/1995
2West Baton Rouge
3 Law Enforcement District (Additional)--5 mills/1980
4West Carroll
5 Ward 1 Road Maintenance--5.45 mills
6 Ward 2 Road Maintenance--4.59 mills
7 Ward 2 Special Tax--Road District #2--2.75 mills
8 Ward 3 Road Maintenance--4.96 mills
9 Ward 3 Special Tax--Road Dist. #3--2.98 mills
10 Ward 4 Road Maintenance--Road Dist. No. 4-4--4.20 mills
11 Ward 4 Road Maintenance--Road Dist. No. 4-6--5.28 mills
12 Ward 4 Special Tax--Road Dist. #4-4--2.52 mills
13 Ward 4 Special Tax--Road Dist. #4-6--3.17 mills
14 Ward 5 Road Maintenance--4.78 mills
15 Ward 5 Special Tax--Road Dist. No. 5--2.87 mills
16 Public Health Unit Maintenance--1.5 mills/ 1980
17 Roads & Bridges--8 mills/March 30, 1985
18 School Parishwide Maintenance--10 mills/ 1990
19 Assessment District
20West Feliciana
21 Law Enforcement District (Additional)--6 mills/1986
22 Assessor's original millage
23Winn
24 Law Enforcement District (Additional)--8 mills/1981
25 Assessor's original millage
26 Library -- 1979 millage
27 Library -- 3 mills/1999
28 C.(1) If the amount distributed to the tax collector and the city of New Orleans is
29less than the amount required to reimburse tax losses on the basis of the tax rolls of the
30current calendar year as provided in Subsection A of this Section, the tax collector and the
Page 31 of 46 HLS 19RS-191 ENGROSSED
HB NO. 122
1city of New Orleans shall prorate such lesser amount among the various tax recipient bodies
2within the parish so that the lesser amount received by each tax recipient body shall be
3proportionate to the reduction in the total amount distributed to each parish, and the amount
4distributed by the state treasurer to the city treasurer of the city of Monroe shall be based
5upon similar prorating, if necessary; however, in the parish of St. Bernard, the Lake Borgne
6Levee District shall receive a minimum of $163,000 and the St. Bernard Port, Harbor and
7Terminal District shall receive a minimum of $125,000 and, in Allen Parish the Special Law
8Enforcement District shall receive a minimum of $58,000 and the Assessor shall receive a
9minimum of $36,500.
10 (2) No bond millages levied to service bonds under the authority of Louisiana
11Constitution Article VI, Section 33(B) or Article XIV, Section 14 of the Louisiana
12Constitution of 1921 or any other constitutional or statutory authority for the issuance of
13general obligation bonds shall share in the proceeds of this Act and the governing authority
14of the issuing political subdivision shall levy and collect or cause to be levied and collected
15on all taxable property in the political subdivision ad valorem taxes sufficient to pay
16principal and interest and redemption premiums, if any, on such bonds as they mature; the
17only exceptions to this prohibition shall be specifically included in this Subsection. In the
18parish of Natchitoches, bond millages shall share and any tax recipient body in said parish
19otherwise eligible to participate in the revenue sharing fund may use the funds for the
20retirement of the principal, interest, or premium, if any, or any combination thereof, of any
21outstanding bonded indebtedness of such tax recipient body. In the parish of Livingston the
22millage authorized in 1975 for the parish health unit shall share as an operation and
23maintenance millage. In the parish of Avoyelles, the Ward 7 School District Construction
24Tax and the Ward 10 School District Construction Tax shall each share as an operation and
25maintenance millage. In the parish of DeSoto, the 150 mills authorized for School District
26#2 shall share as an operation and maintenance millage. In the parish of East Baton Rouge,
27the BREC Capital Improvement Tax shall share as an operation and maintenance millage.
28Bond millages may share in the parish of Sabine; however, if there are no excess funds those
29millages levied for operation and maintenance of those taxing districts eligible for
30reimbursement shall have priority for reimbursement to the extent that funds are available.
Page 32 of 46 HLS 19RS-191 ENGROSSED
HB NO. 122
1In the parish of Bossier, bond millages and operation and maintenance millages shall share
2on a pro rata basis and the school bonds listed in Section 9(B)(3) shall share as provided
3therein.
4 (3) In the parish of St. Tammany, the parish governing authority shall make
5available out of its allocated funds a sufficient amount for the operation and maintenance of
6the food stamp offices and the service office for veterans established under R.S. 29:261. In
7the parish of St. Tammany, the parish governing authority shall make available out of its
8allocated funds five thousand dollars for the St. Tammany Humane Society. In the event of
9any decrease in the state's appropriated portion of the salaries of the St. Tammany Parish
10Registrar of Voters Office, the parish governing authority shall make available out of its
11allocated funds a sufficient amount to replace such state funds, not to exceed $15,537.58.
12Of the funds allocated within the parish of St. Charles, thirty thousand dollars shall be
13distributed to the St. Charles Department of Community Services to be used for the
14operation of an outreach program at the St. Rose Community Center. Of the funds allocated
15within the parish of Acadia, $180,000 shall be distributed to the law enforcement district.
16 Section 10. In the event the distribution to the tax collector in each parish and to the
17city of New Orleans is more than the amount necessary to satisfy the requirements of
18Sections 6 and 7 of this Act and to reimburse all tax recipient bodies as set forth in Section
199 of this Act, then the city of New Orleans and the tax collector in each parish, within fifteen
20days after receipt thereof, shall distribute such remaining excess amount as follows, except
21as otherwise provided in Subsection D of this Section:
22 A. The portion of the excess equal to the ratio that the parish public school
23population bears to the total population of the parish shall be allocated and distributed to the
24respective city and parish school boards in the parish proportionate to the public school
25population of each.
26 B. The next portion of the excess remaining after allocation and distribution to the
27school boards, equal to the ratio that the total population of all incorporated areas in the
28parish bears to the total parish population, shall be allocated and distributed to the respective
29incorporated municipalities of the parish proportionate to the respective population of each.
Page 33 of 46 HLS 19RS-191 ENGROSSED
HB NO. 122
1 C. The remaining portion of such excess, if any, after allocation and distribution to
2the school boards and incorporated areas of a parish, shall be allocated and distributed to the
3parish governing authority.
4 D. For purposes of this Subsection only, "tax recipient bodies" shall mean and
5include any recipient of excess funds hereunder. In the following parishes the tax collector
6thereof, or in Orleans Parish, the city of New Orleans, within fifteen days after receipt
7thereof, shall distribute such excess amount as follows:
8 (1) In the parish of Plaquemines, one hundred percent thereof to the parish
9governing authority.
10 (2) In the parishes of Cameron, St. Charles, and St. John the Baptist, seventy-five
11percent thereof to the parish governing authority, and twenty-five percent thereof to the
12parish school board.
13 (3) In the city of New Orleans, seventy percent thereof to the city of New Orleans
14and thirty percent thereof to the Orleans Parish School Board.
15 (4) In the parish of Jefferson, sixty percent thereof to the parish governing authority,
16twenty-five percent thereof to the parish school board, and fifteen percent thereof to the
17incorporated municipalities in the parish, to be distributed to such incorporated
18municipalities pro rata on a population basis. However, no less than twenty-five percent of
19the funds distributed to the parish governing authority in this Paragraph shall be utilized for
20existing drainage projects and for providing for additional pumps for those projects and
21excluding normal labor operating costs and other normal operational costs; such funds may
22also be used to repair parish property damaged by storms.
23 (5) In the parishes of Acadia, Bienville, East Feliciana, Franklin, Jackson, St.
24Helena, St. James, Vernon, Washington, and West Feliciana, fifty percent thereof to the
25parish governing authority, twenty-five percent thereof to the parish school board except that
26in the parish of Washington, which has a dual parish and city school administration, the
27twenty-five percent to the school boards shall be prorated between the parish and city school
28systems on the basis of public school population, and twenty-five percent thereof to the
29incorporated municipalities in the parish, to be distributed to such incorporated
30municipalities pro rata on a population basis, except that in the parish of West Feliciana the
Page 34 of 46 HLS 19RS-191 ENGROSSED
HB NO. 122
1initial fifteen thousand dollars of such excess shall be retained by the sheriff and the
2twenty-five percent for incorporated municipalities shall be distributed to the town of St.
3Francisville. In the parish of East Feliciana, the initial twenty-five thousand dollars of such
4excess shall be retained by the sheriff.
5 (6) In the parish of Jefferson Davis, the portion of the excess equal to the ratio that
6the public school population of the parish bears to the total population of the parish shall be
7allocated and paid to the Jefferson Davis Parish School Board, ten thousand dollars shall be
8allocated and paid to the Assessor for Jefferson Davis Parish, and of the remainder of the
9excess, fifty percent thereof to the parish governing authority and fifty percent thereof to the
10incorporated municipalities in the parish, two thousand one hundred dollars to be distributed
11to each incorporated municipality and the balance thereof to be distributed to such
12incorporated municipalities pro rata on a population basis.
13 (7) In the parish of St. Landry, thirty thousand dollars to the parish school board for
14the operation of two food processing plants and the remainder as follows: twenty-five
15percent to the sheriff for the operation and maintenance of his office; twenty-five percent to
16the parish school board for use by the school board; twenty-five percent to the municipalities
17of the parish, out of which five hundred dollars shall first be given to each municipality and
18the balance shall be distributed to the municipalities on the basis of the formula applying to
19the distribution of the tobacco tax; and twenty-five percent to the parish governing authority.
20 (8) In the parishes of Catahoula and Concordia, forty-four percent thereof to the
21parish governing authority, thirty-three percent thereof to the parish school board, and
22twenty-three percent thereof to the incorporated municipalities in the parish, to be distributed
23to such incorporated municipalities pro rata on a population basis; prior to the distribution
24of any excess funds in Concordia Parish, the parish libraries therein shall be reimbursed an
25amount equal to any increase in the sheriff's commission deducted from library taxes over
26and above the percentage authorized to be deducted in the 1975 calendar year; and the
27balance of the excess shall be distributed as provided in this Paragraph. However, in the
28parish of Catahoula, the tax collector shall retain the sum of seventeen thousand dollars of
29the excess, in addition to the commission provided in Section 6 of this Act, and the balance
30of the excess shall be distributed as provided in this Paragraph; and further, in the parish of
Page 35 of 46 HLS 19RS-191 ENGROSSED
HB NO. 122
1Concordia, the tax collector shall retain the sum of thirty-five thousand dollars of the excess,
2in addition to the commission provided in Section 6 of this Act, and the balance of the excess
3shall be distributed as provided in this Paragraph.
4 (9) In the parishes of Sabine and Tangipahoa, forty percent thereof to the parish
5governing authority, thirty percent thereof to the parish school board, and thirty percent
6thereof to the incorporated municipalities in the parish, to be distributed to such incorporated
7municipalities pro rata on a population basis.
8 (10) In the parishes of Tensas and Winn, thirty-five percent thereof to the parish
9governing authority, thirty-five percent thereof to the parish school board, and thirty percent
10thereof to the incorporated municipalities in the parish, to be distributed to such incorporated
11municipalities pro rata on a population basis.
12 (11) In the parishes of Allen, Avoyelles, Bossier, Claiborne, DeSoto, East Carroll,
13Evangeline, Iberia, Lafayette, Lincoln, Madison, Rapides, Richland, St. Martin, St. Mary,
14Union, Webster, and West Carroll, thirty-three and one-third percent thereof to the parish
15governing authority, thirty-three and one-third percent thereof to the parish school board, and
16thirty-three and one-third percent thereof to the incorporated municipalities in the parish, to
17be distributed to such incorporated municipalities pro rata on a population basis. Further,
18in the parish of Evangeline the additional excess funds received by the school board as a
19result of the change in percentages from those provided in Act 719 of the 1975 Regular
20Session of the Louisiana Legislature shall be used solely for the purpose of restoring the
21salaries or benefits to those school board employees to the same level or amount as were
22paid prior to the recent reductions or decreases in such salaries or benefits; however, if the
23excess funds are insufficient to restore the salaries or benefits to their former level or
24amount, then the excess funds shall be distributed on a pro rata basis. In the parish of
25Lafayette, the initial distribution shall be sixty thousand dollars to the Lafayette Association
26for Retarded Citizens, Incorporated, for operating expenses, one hundred seventy thousand
27dollars to the Lafayette Parish Sheriff, and the balance of the excess shall be distributed as
28provided above in this Paragraph. In the parish of Union, the initial distribution shall be six
29thousand dollars to the Spencer-West Sterlington Fire Protection District, Incorporated, for
30operating expenses; thereafter, the sheriff and ex officio tax collector shall retain the sum of
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1fifty thousand dollars of the excess, in addition to the commission provided in Section 6 of
2this Act, and the balance of the excess shall be distributed as provided above in this
3Paragraph. In the parish of St. Mary, the parish governing authority shall make available out
4of its allocated excess funds a sufficient amount to the parish registrar of voters to pay the
5expenses of voter canvass required by law. In the parish of East Carroll the tax collector
6shall retain the sum of fifteen thousand dollars of the excess, in addition to the commission
7provided in Section 6 of this Act, and the balance of the excess shall be distributed as
8provided above in this Paragraph. In the parish of Claiborne the tax collector may retain up
9to an aggregate of ten percent of the excess as agreed to by resolution passed by the parish
10governing authority before receiving its part designated in this Paragraph, by resolution
11passed by the parish school board before receiving its part as designated in this Paragraph,
12and a resolution from each municipality in said parish; each of the above bodies in Claiborne
13Parish may provide the same or a different percentage for the sheriff but not to exceed ten
14percent of its share. In the parish of Webster the tax collector may retain up to an aggregate
15of ten percent of the excess to be received by the cities of Minden and Springhill and upon
16passage of resolutions authorizing same by respective governing authorities may retain
17amounts fixed in the resolution not to exceed ten percent of excess received by the police
18jury of Webster Parish and each of the other incorporated municipalities in Webster Parish.
19 (12) In the parishes of Iberville, Pointe Coupee, and West Baton Rouge, thirty-three
20and one-third percent thereof to the parish governing authority, thirty-three and one-third
21percent thereof to the parish school board, and thirty-three and one-third percent thereof of
22such excess amount to the incorporated municipalities in the parish, in the same amounts of
23funds as were distributed to each in 1972 under the provisions of Act 4 of the 1972
24Extraordinary Session except:
25 (a) If the amount of excess funds is insufficient to supply the amounts distributed
26in 1972 to each incorporated municipality in the parish, the amount to be allocated and
27distributed to each incorporated municipality shall be reduced by the ratio that the amount
28of excess funds distributed to it in 1972 under Act 4 of the 1972 Extraordinary Session bore
29to the total amount of excess funds then so distributed to all of the incorporated
30municipalities in the parish; or
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1 (b) If the amount of such excess funds exceeds the amount necessary to supply the
2same amounts of excess funds distributed in 1972 to each incorporated municipality in the
3parish, the excess over the amounts distributed in 1972 shall be allocated and distributed to
4each incorporated municipality in the parish in the ratio that the population in each bears to
5the total population of all of the incorporated municipalities in the parish.
6 However, in the parish of Pointe Coupee, the sheriff shall retain the sum of ten
7thousand dollars of such excess amount, in addition to the commission provided in Section
86 of this Act, to be used for the operation and maintenance of his department, and the
9balance of the excess shall be distributed as provided above in this Paragraph.
10 (13) In the parish of Ouachita, the funds shall be distributed as follows: thirty-three
11percent thereof to the parish governing authority, thirty percent thereof to the city and parish
12school boards to be prorated between the city and parish school boards on the basis of public
13school population, and thirty-seven percent thereof to the incorporated municipalities in the
14parish, to be distributed to such incorporated municipalities pro rata on a population basis.
15 (14) In the parish of Caddo, twenty-five percent thereof to the parish governing
16authority, thirty-five percent thereof to the parish school board, and forty percent thereof to
17the incorporated municipalities in the parish, to be distributed to such incorporated
18municipalities pro rata on a population basis.
19 (15) In the parish of East Baton Rouge, such excess amount shall be distributed to
20the East Baton Rouge Parish School Board, the East Baton Rouge City-Parish Government,
21the town of Zachary, the city of Baker and the East Baton Rouge Parish Recreation
22Commission in proportion to the ad valorem taxes collected by or reimbursed to each and
23sales taxes collected by each in the twelve-month period ending June 30, 1974, and every
24subsequent twelve-month period. However, twenty thousand dollars of such excess funds
25shall be dedicated to each of the following volunteer fire departments: Pride, Sharon Hills,
26Central, Brownsfield and East Side.
27 (16) In the parish of Calcasieu, thirty-three and one-third percent thereof to the
28parish governing authority, thirty-three and one-third percent thereof to the parish school
29board, and thirty-three and one-third percent thereof to the incorporated municipalities in the
30parish, two thousand one hundred dollars to be distributed to each incorporated municipality
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1and the balance thereof to be distributed to such incorporated municipalities pro rata on a
2population basis.
3 (17) In the parish of Beauregard, forty percent thereof to the parish governing
4authority, thirty-five percent thereof to the parish school board, and twenty-five percent
5thereof to the incorporated municipalities in the parish, to be distributed to such incorporated
6municipalities pro rata on a population basis.
7 (18) In the parish of Morehouse, one-third thereof to the parish school board,
8one-third thereof to the parish governing authority, and one-third thereof to the incorporated
9municipalities in the parish, to be distributed to such incorporated municipalities pro rata on
10a population basis.
11 (19) In the parish of Grant, fifty percent thereof to the sheriff and fifty percent
12thereof to the parish governing authority.
13 (20) In the parish of Lafourche, one hundred percent thereof to the parish governing
14authority, the first two hundred thousand dollars of which shall be used for existing parish
15roads.
16 (21) In the parishes of Caldwell and LaSalle, one-third thereof to the parish
17governing authority, one-third thereof to the parish school board, and one-third thereof to
18the incorporated municipalities in the parish, to be distributed to such incorporated
19municipalities pro rata on a population basis. Prior to the distribution of any excess funds
20in LaSalle Parish, one thousand dollars shall be disbursed to the Hardtner Medical Center,
21a publicly owned hospital, to be donated to the Medical Scholarship Fund, and five thousand
22dollars shall be disbursed to the LaSalle Association for the Developmentally Delayed,
23however, none of these monies are to be used for salaries and provided that this amount is
24spent to directly assist the students, and the balance of the excess shall be distributed as
25provided above in this Paragraph.
26 (22) In the parish of Rapides, the initial fifteen thousand dollars of such excess shall
27be paid over to the town of Ball, and the remainder of the excess shall be divided as follows:
28thirty-three and one-third percent thereof to the parish governing authority, thirty-three and
29one-third percent thereof to the parish school board, and thirty-three and one-third percent
30thereof to the incorporated municipalities pro rata on a population basis.
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1 (23) In the parish of Vermilion, sixty percent to the sheriff and forty percent to the
2Vermilion Parish assessor.
3 (24) In the parish of Red River, the initial distribution shall be two thousand five
4hundred dollars to the National Guard Armory located in said parish and the balance of the
5excess shall be distributed as provided in Subsections A, B and C of this Section.
6 (25) In the parish of Assumption, the first twenty thousand dollars of excess shall
7be distributed to the Assumption Parish Assessor, with the residual being distributed as
8provided in Subsections A, B, and C of this Section.
9 E. In the parishes of Allen and Cameron, such excess amounts shall not be expended
10until the parish or expending authority or agency has received the approval of a majority of
11the legislative delegation representing the parish, the senators and representatives each
12having an equal vote, provided that if there is a tie vote, the parish or expending authority
13or agency shall have one vote in order to break the tie vote.
14 F. In order to provide flexibility in the use of excess funds, no excess funds shall be
15distributed to any recipient by the tax collector of the parish of Evangeline as provided in
16this Section until approval of such distribution of excess funds to each recipient thereof has
17been granted by the member or members of the House of Representatives and the Senate
18who represent the parish in the legislature. Such approval shall be requested by the chief
19executive officer of the recipient body who shall submit to the respective members of the
20legislature a written request for such excess funds, such written request to contain the
21amount of excess funds requested and the purpose for which they will be expended. Upon
22receipt, but only upon receipt, by the tax collector of the written approval of such a request
23from each of the members of the legislature who represent the parish, the tax collector of the
24parish shall make the distribution requested provided that such distribution is in compliance
25with the provisions of this Act and particularly other provisions of this Section.
26 Section 11. The parish governing authority shall have the power and authority to
27expend such excess funds received by it for any governmental purpose or function and may
28allocate and distribute any portion of such excess funds received by it to its tax recipient
29bodies, sheriff, other taxing districts, incorporated municipalities, and other public officials.
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HB NO. 122
1 Section 12. In accordance with the provisions of this Act, the amount to be
2distributed to each parish and to the city of New Orleans during the Fiscal Year 2019-2020
3shall be as follows:
4 Total Due Sheriff's Retirement
5 PARISH FY 2019-2020 Fund Contribution
6 ACADIA $ 1,217,729 $ 144,951 $ 20,871
7 ALLEN 504,085 71,844 9,468
8 ASCENSION 2,450,177 124,730 19,635
9 ASSUMPTION 440,441 84,676 7,954
10 AVOYELLES 806,317 122,786 16,166
11 BEAUREGARD 731,113 81,857 11,621
12 BIENVILLE 269,966 57,942 8,073
13 BOSSIER 2,433,049 165,756 45,469
14 CADDO 4,565,668 533,724 206,812
15 CALCASIEU 3,905,556 458,769 120,619
16 CALDWELL 210,404 45,984 6,359
17 CAMERON 146,955 48,414 7,973
18 CATAHOULA 206,284 45,498 6,040
19 CLAIBORNE 318,373 52,789 6,498
20 CONCORDIA 399,528 70,969 9,688
21 DESOTO 563,876 53,178 6,957
22 EAST BATON ROUGE 8,402,130 691,994 238,746
23 EAST CARROLL 129,581 43,067 6,598
24 EAST FELICIANA 393,977 47,539 4,744
25 EVANGELINE 661,358 70,969 10,465
26 FRANKLIN 418,114 71,066 15,090
27 GRANT 447,252 59,692 7,116
28 IBERIA 1,418,365 215,920 36,817
29 IBERVILLE 635,826 135,230 16,146
30 JACKSON 316,541 63,483 9,867
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HB NO. 122
1 JEFFERSON 8,298,579 1,294,159 276,201
2 JEFFERSON DAVIS 619,484 67,372 15,269
3 LAFAYETTE 4,617,644 299,527 56,671
4 LAFOURCHE 1,960,757 187,435 39,030
5 LASALLE 295,695 53,275 6,957
6 LINCOLN 882,183 70,677 18,379
7 LIVINGSTON 2,744,431 163,228 26,352
8 MADISON 207,825 43,067 7,993
9 MOREHOUSE 507,033 97,315 18,080
10 NATCHITOCHES 747,928 104,217 15,449
11 ORLEANS 7,108,816 0 0
12 OUACHITA 2,913,439 265,987 63,788
13 PLAQUEMINES 441,138 139,604 24,738
14 POINTE COUPEE 446,088 62,316 8,412
15 RAPIDES 2,583,353 315,957 74,771
16 RED RIVER 167,558 40,929 2,930
17 RICHLAND 403,651 63,677 13,615
18 SABINE 486,760 66,594 10,306
19 ST. BERNARD 872,039 337,053 59,901
20 ST. CHARLES 1,036,182 103,051 19,116
21 ST. HELENA 217,539 43,359 5,801
22 ST. JAMES 417,796 90,218 15,130
23 ST. JOHN 856,188 115,105 14,033
24 ST. LANDRY 1,612,829 266,376 40,126
25 ST. MARTIN 1,064,251 108,981 12,478
26 ST. MARY 1,026,581 184,227 36,399
27 ST. TAMMANY 5,077,309 267,543 47,761
28 TANGIPAHOA 2,567,387 269,584 37,136
29 TENSAS 88,575 33,346 5,302
30 TERREBONNE 2,143,377 217,087 43,356
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HB NO. 122
1 UNION 447,994 57,358 8,153
2 VERMILION 1,170,016 118,605 20,013
3 VERNON 965,713 158,173 22,166
4 WASHINGTON 920,626 131,146 18,379
5 WEBSTER 786,118 103,828 22,545
6 WEST BATON ROUGE 514,781 72,621 10,286
7 WEST CARROLL 220,934 45,109 9,289
8 WEST FELICIANA 281,898 39,276 3,748
9 WINN 286,840 61,539 7,515
10 TOTAL $ 90,000,000 $ 9,721,748 $ 1,993,366
11 Section 13. The state treasurer shall distribute one-third of the total amount herein
12allocated to the parishes from the revenue sharing fund to the parish tax collector, or in
13Orleans Parish to the city of New Orleans, not later than the first day of December in each
14year, one-third thereof not later than the fifteenth day of March in each year and one-third
15thereof not later than the fifteenth day of May in each year, and each one-third of the total
16allocation shall be distributed in accordance with the provisions of Sections 6, 7, 9, and 10
17of this Act; however, the legislative auditor may authorize the granting of additional sums
18due any recipient in advance upon a showing that the advance receipt of such funds is
19reasonably necessary. If the state treasurer does not distribute the fund on or before the dates
20specified in this Act, any interest or other income derived by the state from the parish
21allocations, earned prior to the distribution to the parishes, shall be paid over a pro rata basis
22together with the principal amounts due the parishes under the provisions of this Act. Any
23interest or other income derived by the parish tax collector or the city of New Orleans from
24the investment or other use of such total parish allocations received from the state treasurer,
25earned prior to the distributions within the parish as required by the foregoing provisions of
26this Act, shall be paid over a pro rata basis together with the principal amounts due the local
27recipients under the provisions of this Act upon distribution thereto, and the parish tax
28collectors or the city of New Orleans may retain only investment income earned on that
29portion of the total parish allocation to which they are otherwise entitled under the provisions
30of this Act. In light of the fact that all assessment roll figures will not be available in time
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HB NO. 122
1to base the December distribution by the treasurer on current figures, the distribution of
2funds on the first day of December pursuant to this Act shall be based on the distribution
3figures for Fiscal Year 2017-2018. The remaining two distributions on the fifteenth day of
4March and the fifteenth day of May shall be based on current figures for Fiscal Year 2018-
52019, and such distributions shall be adjusted to compensate for the differences resulting in
6the use of the Fiscal Year 2017-2018 figures for the December distribution.
7 Section 14. On or before such date as shall be established by the state treasurer, each
8tax collector, the city of New Orleans, and the city treasurer of the city of Monroe annually
9shall file with the state treasurer, on such forms as the state treasurer may require, all
10information necessary to the computation of the funds to be distributed within the parishes,
11including, but not limited to, a listing of all such local entities seeking eligibility for funds
12as a tax recipient body under the qualifications set out in Section 1(a) of this Act, all new
13millages of such tax recipient bodies as are listed in Section 9(B) of this Act, and all
14remaining authorities on the tax rolls which are otherwise ineligible to participate in the
15distribution of revenue sharing funds as tax recipient bodies. The listing shall include such
16verification for eligibility as may be required by the state treasurer and, notwithstanding the
17provisions of Section 12 of this Act, no revenue sharing funds shall be distributed prior to
18receipt and acceptance by the state treasurer of such information and verification. The same
19authorities shall in the same manner submit to the state treasurer a statement of the amount
20of revenue sharing funds distributed to each recipient of such funds, including the amount
21deducted for sheriffs' commissions and for retirement system contributions and shall state
22clearly on such forms the amount of the distribution to each such recipient which is derived
23from excess funds and the amount of such distribution which represents reimbursement for
24tax losses by reasons of the homestead exemption. Such statement shall also include the
25amount of any revenue sharing funds which remain to be distributed and the recipients to
26which such remaining funds will be distributed.
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HB NO. 122
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 122 Engrossed 2019 Regular Session Henry
Abstract: Provides for the allocation and distribution of the Revenue Sharing Fund for FY
2019-2020.
Paragraphs (1) through (8) of this digest contain no changes from FY 2018-2019 and only
restates the general provisions of last year's distribution; all changes for FY 2019-2020 are
contained in Paragraph (9) of this digest.
(1)Provides for the annual allocation and distribution of the state revenue sharing fund
in the amount of $90,000,000 for FY 2019-2020. The parish allocation is determined
by the parish's percentage of the total state population (80% of the revenue sharing
fund) and the parish's percentage of the total number of homesteads in the state (20%
of the revenue sharing fund).
(2)Requires the state treasurer to remit the total parish allocation in three allotments no
later than Dec. 1, March 15, and May 15, and further requires the sheriff to distribute
such funds to the tax recipient bodies within 15 days after receipt. Authorizes the
sheriff to distribute the first payment based on the previous year pending receipt of
the current tax rolls and requires adjustments on the final two payments.
(3)The constitution mandates payment, on a first priority basis from the parish
allocation, of the sheriff's commission, retirement systems' deductions, and
reimbursement to eligible tax recipient bodies for ad valorem taxes lost as a result
of the homestead exemption; any monies remaining in the parish allocation after
such payments are made are referred to as "excess funds" and are distributed on the
basis of a local formula contained in the Act.
(4)Provides that in any parish which had excess funds in 1977, except East Carroll, the
amount available for the reimbursement of homestead exemption losses shall be
limited to the amount used for that purpose in 1977, adjusted by the percentage by
which the number of homesteads in the parish increased from 1977 to 2018.
Prohibits participation of new millages levied after Jan. 1, 1978, unless authorized
to participate on the same pro rata basis by the local legislative delegation.
(5)Prohibits general obligation bond millages from participating in revenue sharing and
restates the constitutional mandate that the issuing authority levy sufficient millage
on all taxable property to pay annual debt requirements. Excepts Sabine Parish with
operation and maintenance millages having first priority over bond millages, excepts
Natchitoches Parish with maintenance and bond millages sharing pro rata, excepts
the BREC Capital Improvement Tax in East Baton Rouge Parish, and excepts all
bonds in Bossier Parish.
(6)Requires that all local distribution authorities file with the state treasurer all
information necessary for the computation and verification of amounts due the
eligible taxing bodies, and provides that no funds shall be distributed prior to receipt
of such information. Directs the state treasurer and sheriff to pay to a recipient any
earnings received from the investments of the parish allocation.
(7)Retains all prior authorized participations from Act No. 396 of the 2018 R.S.
(Revenue Sharing Bill).
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HB NO. 122
(8)The population shall be determined by the LSU AgCenter, Department of
Agricultural Economics and Agribusiness, under the most recent federal-state
cooperative program for local population estimates.
(9) This listing below contains every parish with any change and includes all new tax
recipient bodies and millages authorized to share in their respective parishes:
There are no new millages for FY 2019-2020.
Effective August 1, 2019.
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