ENROLLED
ACT No. 444
2019 Regular Session
HOUSE BILL NO. 234
BY REPRESENTATIVE MIGUEZ
1 A JOINT RESOLUTION
2 Proposing 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
8 elected to each house concurring, that there shall be submitted to the electors of the state of
9 Louisiana, for their approval or rejection in the manner provided by law, a proposal to
10 amend Article VII, Section 21(D)(2) and (3) of the Constitution of Louisiana, to read as
11 follows:
12 ยง21. 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
21 or private warehouse, grain elevator, dock, wharf, or public storage facility in this
22 state for export to a point outside the states of the United States. For purposes of this
23 Paragraph, "being held" shall include raw materials, goods, commodities and other
24 articles stored in Louisiana for maintenance with a destination to the Outer
25 Continental Shelf.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HB NO. 234 ENROLLED
1 (3) Goods, commodities, and personal property in public or private storage
2 while in transit through this state which are moving in interstate commerce through
3 or over the territory of the state or which are in public or private storage within
4 Louisiana, having been shipped from outside Louisiana for storage in transit to a
5 final destination outside Louisiana, whether such destination was specified when
6 transportation began or afterward. For purposes of this Paragraph, "storage while in
7 transit" shall include goods, commodities and personal property stored in Louisiana
8 for maintenance with a destination to the Outer Continental Shelf.
9 * * *
10 Section 2. Be it further resolved that the provision of the amendment contained in
11 this Joint Resolution shall become effective December 1, 2019.
12 Section 3. Be it further resolved that this proposed amendment shall be submitted
13 to the electors of the State of Louisiana at the statewide election to be held on October 12,
14 2019.
15 Section 4. Be it further resolved that on the official ballot to be used at the election,
16 there shall be printed a proposition, upon which the electors of the state shall be permitted
17 to vote YES or NO, to amend the Constitution of Louisiana, which proposition shall read as
18 follows:
19 Do you support an amendment to exempt raw materials, goods, commodities,
20 personal property, and other articles stored in public and private warehouses
21 and destined for the Outer Continental Shelf from ad valorem taxes?
22 (December 1, 2019) (Amends Article VII, Section 21(D)(2) and (3))
SPEAKER OF THE HOUSE OF REPRESENTATIVES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED:
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.