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.