SLS 19RS-157 REENGROSSED
2019 Regular Session
SENATE BILL NO. 79
BY SENATORS CARTER, BARROW, BISHOP, BOUDREAUX, COLOMB, MILLS
AND MORRELL
TAX/AD VALOREM. Constitutional amendment to authorize ad valorem tax exemptions
in Orleans Parish to promote affordable housing. (2/3 - CA13s1(A))
1 A JOINT RESOLUTION
2 Proposing to add Article VII, Section 21(O) of the Constitution of Louisiana, relative to ad
3 valorem taxes; to authorize the City of New Orleans to exempt immovable property
4 in Orleans Parish from ad valorem taxes to promote affordable housing; and to
5 specify an election for submission of the proposition to electors and provide a ballot
6 proposition.
7 Notice of intention to introduce this Act has been published.
8 Section 1. Be it resolved by the Legislature of Louisiana, two-thirds of the members
9 elected to each house concurring, that there shall be submitted to the electors of the state, for
10 their approval or rejection in the manner provided by law, a proposal to add Article VII,
11 Section 21(O) of the Constitution of Louisiana, to read as 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 (O)(1) Notwithstanding any provision in this constitution to the contrary,
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 79
SLS 19RS-157 REENGROSSED
1 and in accordance with procedures and conditions provided by law, the City of
2 New Orleans may exempt properties comprised of no more than fifteen
3 residential units located within Orleans Parish from ad valorem taxes for the
4 purpose of promoting and encouraging affordable housing. The exemption may
5 provide an exemption from ad valorem tax for the total assessed value of the
6 property, or a portion thereof, or may grant the right to pay ad valorem taxes
7 based upon the assessed valuation of the property for the year prior to the
8 commencement of the exemption. Properties used as rentals for periods of less
9 than thirty days shall not be eligible for any ad valorem tax exemption pursuant
10 to this Paragraph.
11 (2) Notwithstanding any provision of this constitution to the contrary,
12 any decrease in the total amount of ad valorem tax collected by the taxing
13 authority as a result of an ad valorem tax exemption granted pursuant to this
14 Paragraph shall be absorbed by the taxing authority and shall not create any
15 additional tax liability for other taxpayers in the taxing district as a result of
16 any subsequent reappraisal and valuation or millage adjustment.
17 Implementation of an exemption authorized in this Paragraph shall neither
18 trigger nor be cause for a reappraisal of property or an adjustment of millages
19 pursuant to the provisions of Article VII, Section 23(B) of this constitution.
20 Section 2. Be it further resolved that this proposed amendment shall be submitted
21 to the electors of the state of Louisiana at the statewide election to be held on October 12,
22 2019.
23 Section 3. Be it further resolved that on the official ballot to be used at said election
24 there shall be printed a proposition, upon which the electors of the state shall be permitted
25 to vote YES or NO, to amend the Constitution of Louisiana, which proposition shall read as
26 follows:
27 Do you support an amendment to allow the City of New Orleans to exempt
28 property within Orleans Parish from all or part of ad valorem taxes that
29 would otherwise be due for the purpose of promoting affordable housing?
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 79
SLS 19RS-157 REENGROSSED
1 (Adds Article VII, Section 21(O))
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Leonore Heavey.
DIGEST
SB 79 Reengrossed 2019 Regular Session Carter
Present constitution provides the exclusive list of exemptions from ad valorem taxation.
Proposed constitutional amendment authorizes the city of New Orleans to exempt properties,
comprised of no more than 15 residential units excluding properties used as rentals for
periods of less than 30 days, within Orleans Parish from ad valorem taxes to encourage and
promote affordable housing as provided by law.
Proposed constitutional amendment authorizes the city to grant a full exemption, a partial
exemption, or to freeze the assessment level at the previous year's assessment level.
Proposed constitutional amendment requires that any decreases in the total amount of ad
valorem tax collected by the taxing authority as a result of an ad valorem tax exemption
granted be absorbed by the taxing authority and shall not create any additional tax liability
for other taxpayers in the taxing district as a result of any subsequent reappraisal and
valuation or millage adjustment. Proposed constitutional amendment provides that
implementation of an exemption authorized in this amendment shall neither trigger nor be
cause for a reappraisal of property or an adjustment of millages.
Specifies submission of the amendment to the voters at the statewide election to be held on
October 12, 2019.
(Adds Const. Art. VII, Sec. 21(O))
Summary of Amendments Adopted by Senate
Senate Floor Amendments to engrossed bill
1. Restricts applicability to properties comprised of no more than 15 residential
units.
2. Excludes properties used as rentals for periods of less than 30 days.
3. Requires that any decreases in the total amount of ad valorem tax collected
by the taxing authority as a result of an ad valorem tax exemption granted be
absorbed by the taxing authority and shall not create any additional tax
liability for other taxpayers in the taxing district as a result of any subsequent
reappraisal and valuation or millage adjustment.
Page 3 of 3
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.