RÉSUMÉ DIGEST
ACT 444 (HB 234) 2019 Regular Session Miguez
Proposed constitutional amendment extends the ad valorem tax exemption for raw materials,
goods, commodities, and other property to property destined for 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 defines "being held" to include storage for maintenance
of goods, commodities, and other articles with a destination to 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 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 defines "storage while in transit" to include storage for
maintenance of goods, commodities, and personal property with a destination to the Outer
Continental Shelf.
Effective Dec. 1, 2019.
Provides for submission of the proposed amendment to the voters at the statewide election
to be held Oct. 12, 2019.
(Amends Const. Art. VII, §21(D)(2) and (3))