HLS 201ES-58 ORIGINAL
2020 First Extraordinary Session
HOUSE BILL NO. 23
BY REPRESENTATIVE DWIGHT
TAX/AD VALOREM TAX: (Constitutional Amendment) Authorizes certain agreements
that provide for payments in lieu of ad valorem taxes (Item #28)
1 A JOINT RESOLUTION
2Proposing to add Article VII, Section 21(O) of the Constitution of Louisiana, relative to
3 payments in lieu of taxes; to provide for certain agreements authorizing payments
4 in lieu of ad valorem taxes; to provide for agreements authorizing payments in lieu
5 of ad valorem taxes that may allow for property tax exemptions; to provide for
6 certain conditions and limitations; to provide for submission of the proposed
7 amendment to the electors; and to provide for related matters.
8 Section 1. Be it resolved by the Legislature of Louisiana, two-thirds of the members
9elected to each house concurring, that there shall be submitted to the electors of the state of
10Louisiana, for their approval or rejection in the manner provided by law, a proposal to add
11Article VII, Section 21(O) of the Constitution of Louisiana, to read as follows:
12 §21. Other Property Exemptions
13 Section 21. In addition to the homestead exemption provided for in Section 20 of
14this Article, the following property and no other shall be exempt from ad valorem taxation:
15 * * *
16 (O)(1) As provided by law and this Constitution, property that is subject to
17 an agreement for strategic investments to maximize parish and local economies that
18 authorizes payments in lieu of ad valorem taxes. Any agreement authorized pursuant
19 to this Paragraph may partially or fully exempt the property from ad valorem tax.
20 Any ad valorem tax exemption authorized pursuant to this Paragraph shall be entered
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 201ES-58 ORIGINAL
HB NO. 23
1 into in accordance with law. Agreements may be entered into by the taxpayer and a
2 political subdivision authorized to act on behalf of all other political subdivisions
3 within the parish in which the exempted property is located.
4 (2) Property eligible to be subject to an agreement permitting payments in
5 lieu of taxes shall be limited to property of a new establishment or an addition to an
6 existing establishment.
7 Section 2. Be it further resolved that this proposed amendment shall be submitted
8to the electors of the state of Louisiana at the statewide election to be held on November 3,
92020.
10 Section 3. Be it further resolved that on the official ballot to be used at the election,
11there shall be printed a proposition, upon which the electors of the state shall be permitted
12to vote YES or NO, to amend the Constitution of Louisiana, which proposition shall read as
13follows:
14 Do you support an amendment to authorize political subdivisions to enter
15 into agreements with taxpayers to make payments in lieu of taxes that may
16 allow for a tax exemption? (Adds Article VII, Section 21(O))
DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
HB 23 Original 2020 First Extraordinary Session Dwight
Abstract: Authorizes political subdivisions to enter into agreements for strategic
investments to maximize parish and local economies that permit taxpayers to make
payments in lieu of ad valorem taxes that may allow for property tax exemptions or
future tax credits, or both.
Present constitution authorizes certain parishes, municipalities, school boards, and other
special districts to levy an ad valorem property tax.
Present constitution establishes the exclusive list of ad valorem property tax exemptions.
Proposed constitutional amendment retains present constitution.
Proposed constitutional amendment authorizes certain political subdivisions to enter into
agreements for strategic investments to maximize parish and local economies authorizing
payments in lieu of ad valorem taxes.
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HB NO. 23
Proposed constitutional amendment further authorizes such agreements to fully or partially
exempt property.
Provides for submission of the proposed amendment to the voters at the statewide election
to be held Nov. 3, 2020.
(Adds Const. Art. VII, §21(O))
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.