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 Original 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 or until ready for use 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 until ready for use of 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 until ready for use of 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 date Dec. 1, 2019.
(Amends Const. Art. VII, ยง21(D)(2) and (3))