2019 Regular Session ENROLLED
SENATE BILL NO. 80
BY SENATOR CARTER
1 AN ACT
2 To enact R.S. 47:1716, relative to ad valorem tax exemptions in Orleans Parish; to authorize
3 the city of New Orleans to grant ad valorem tax exemptions for affordable housing;
4 to provide for rulemaking; and to provide for related matters.
5 Notice of intention to introduce this Act has been published.
6 Be it enacted by the Legislature of Louisiana:
7 Section 1. R.S. 47:1716 is hereby enacted to read as follows:
8 ยง1716. Ad valorem tax exemptions for affordable housing in Orleans Parish
9 A. The city of New Orleans may grant any owner of immovable property
10 located within Orleans Parish an ad valorem tax exemption for the purpose of
11 affordable housing subject to the authority granted pursuant to Article VII,
12 Section 21(O) of the Louisiana Constitution and this Section.
13 B. The New Orleans Office of Community Development, or its designee,
14 in conjunction with the New Orleans City Council shall promulgate rules and
15 regulations for determining when and what kind of ad valorem tax exemption
16 is appropriate in different situations, including programs to complement local
17 inclusionary zoning policies. These programs may assist with new construction
18 or renovation of affordable units, expiring affordability of existing units, and
19 programs to assist lower income homeowners, and shall be approved by the
20 New Orleans City Council.
21 C. Any property subject to an ad valorem tax exemption shall remain on
22 the assessment rolls for Orleans Parish, provided, the ad valorem tax related to
23 the subject property shall be reflected as the amount determined by the city of
24 New Orleans.
25 D. Ad valorem tax exemptions determined by the city, or its designee,
26 shall be transferable only if the rules and regulations promulgated by the Office
ACT No. 407
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words in boldface type and underscored are additions. SB NO. 80 ENROLLED
1 of Community Development allow for transferability or if the new owner is
2 similarly situated with regards to the rules and regulations.
3 E. No ad valorem exemption shall be granted pursuant to Article VII,
4 Section 21(O) of the Louisiana Constitution or this Section until the rules
5 provided for in Subsection B of this Section are finally adopted and effective.
6 Before the rules are finally adopted, the New Orleans Office of Community
7 Development and the New Orleans City Council shall publish the proposed
8 rules in the official journal of the parish for not less than thirty days before the
9 rules become effective and shall hold not less than one public hearing on the
10 proposed rules during that thirty-day period. During the thirty-day period, the
11 New Orleans City Planning Commission shall review the proposed rules and
12 make recommendations to the New Orleans Office of Community Development
13 and the New Orleans City Council.
14 Section 2. This Act shall take effect and become operative if and when the proposed
15 amendment of Article VII, Section 21(O) of the Constitution of Louisiana contained in the
16 Act which originated as Senate Bill No. 79 of this 2019 Regular Session of the Legislature
17 is adopted at the statewide election to be held on October 12, 2019, and becomes effective.
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED:
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.