The original instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by Leonore Heavey.
DIGEST
SB 79 Original 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 property 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.
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))