HLS 19RS-663 ENGROSSED
2019 Regular Session
HOUSE BILL NO. 234
BY REPRESENTATIVE MIGUEZ
TAX/AD VALOREM-EXEMPTION: (Constitutional Amendment) Extends the ad valorem
tax exemption for raw materials, goods, commodities, and other property to property
destined for the Outer Continental Shelf
1 A JOINT RESOLUTION
2Proposing to amend Article VII, Section 21(D)(2) and (3) of the Constitution of Louisiana,
3 relative to ad valorem tax exemptions; to authorize an exemption for certain property
4 destined for the Outer Continental Shelf; to provide for certain definitions; to provide
5 for an effective date; to provide for submission of the proposed amendment to the
6 electors; and to provide for related matters.
7 Section 1. Be it resolved by the Legislature of Louisiana, two-thirds of the members
8elected to each house concurring, that there shall be submitted to the electors of the state of
9Louisiana, for their approval or rejection in the manner provided by law, a proposal to
10amend Article VII, Section 21(D)(2) and (3) of the Constitution of Louisiana, to read as
11follows:
12 §21. Other Property Exemptions
13 Section 21. In addition to the homestead exemption provided for in Section
14 20 of this Article, the following property and no other shall be exempt from ad
15 valorem taxation:
16 * * *
17 (D)
18 * * *
19 (2) Raw materials, goods, commodities, and other articles being held on the
20 public property of a port authority, on docks of any common carrier, or in a public
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HB NO. 234
1 or private warehouse, grain elevator, dock, wharf, or public storage facility in this
2 state for export to a point outside the states of the United States. For purposes of this
3 Paragraph, "being held" shall include raw materials, goods, commodities and other
4 articles stored in Louisiana for maintenance or with a destination to the Outer
5 Continental Shelf.
6 (3) Goods, commodities, and personal property in public or private storage
7 while in transit through this state which are moving in interstate commerce through
8 or over the territory of the state or which are in public or private storage within
9 Louisiana, having been shipped from outside Louisiana for storage in transit to a
10 final destination outside Louisiana, whether such destination was specified when
11 transportation began or afterward. For purposes of this Paragraph, "storage while in
12 transit" shall include goods, commodities and personal property stored in Louisiana
13 for maintenance or with a destination to the Outer Continental Shelf.
14 * * *
15 Section 2. Be it further resolved that the provision of the amendment contained in
16this Joint Resolution shall become effective December 1, 2019.
17 Section 3. Be it further resolved that this proposed amendment shall be submitted
18to the electors of the State of Louisiana at the statewide election to be held on October 12,
192019.
20 Section 4. Be it further resolved that on the official ballot to be used at the election,
21there shall be printed a proposition, upon which the electors of the state shall be permitted
22to vote YES or NO, to amend the Constitution of Louisiana, which proposition shall read as
23follows:
24 Do you support an amendment to exempt raw materials, goods, commodities,
25 personal property, and other articles stored in public and private warehouses
26 and destined for the Outer Continental Shelf from ad valorem taxes?
27 (December 1, 2019) (Amends Article VII, Section 21(D)(2) and (3))
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HB NO. 234
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 234 Engrossed 2019 Regular Session Miguez
Abstract: Extends the ad valorem tax exemption on raw materials, goods, commodities,
personal property, and other articles stored in Louisiana, to include public and
private warehouses and those items stored in La. for maintenance with a destination
to the Outer Continental Shelf.
Present constitution authorizes a property exemption of ad valorem taxation on raw
materials, goods, commodities, and other articles being held in La. for the purpose of being
exported outside the states of the U.S.
Proposed constitutional amendment retains present constitution and defines "being held" to
include storage for maintenance or goods, commodities, and other articles destined for the
Outer Continental Shelf.
Present constitution provides for the storage of raw materials, goods, commodities, and other
activities on certain property, including in warehouses.
Proposed constitutional amendment retains present constitution and specifies that the
exemption applies to raw materials, goods, commodities, and other articles stored in public
and private warehouses.
Present constitution authorizes a property tax exemption for goods, commodities, and
personal property from outside Louisiana, stored in transit in public or private storage, with
a final destination outside the state.
Proposed constitutional amendment retains present constitution and defines "storage while
in transit" to include storage for maintenance or goods, commodities, and personal property
destined for the Outer Continental Shelf.
Provides for submission of the proposed amendment to the voters at the statewide election
to be held October 12, 2019.
Effective Dec. 1, 2019.
(Amends Const. Art. VII, §21(D)(2) and (3))
Summary of Amendments Adopted by House
The Committee Amendments Proposed by House Committee on Ways and Means to the
original bill:
1. Remove the extension of the exemption to items that are being stored until they
are ready to be used.
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are additions.