SLS 20RS-489 ORIGINAL
2020 Regular Session
SENATE BILL NO. 187
BY SENATOR WHITE
TAX/AD VALOREM. Constitutional amendment to provide relative to the ad valorem tax
exemption for certain manufacturing facilities. (2/3 - CA13s1(A))
1 A JOINT RESOLUTION
2 Proposing to amend Article VII, Section 21(F) of the Constitution of Louisiana, relative to
3 ad valorem tax exemptions; to authorize the legislature to provide by law for the
4 implementation of the industrial property tax exemption program; to authorize the
5 legislature to provide uniform procedures; and to specify an election for submission
6 of the proposition to electors and provide a ballot proposition.
7 Section 1. Be it resolved by the Legislature of Louisiana, two-thirds of the members
8 elected to each house concurring, that there shall be submitted to the electors of the state, for
9 their approval or rejection in the manner provided by law, a proposal to amend Article VII,
10 Section 21(F) of the Constitution of Louisiana, to read as follows:
11 §21. Other Property Exemptions
12 Section 21. In addition to the homestead exemption provided for in Section
13 20 of this Article, the following property and no other shall be exempt from ad
14 valorem taxation:
15 * * *
16 (F) Notwithstanding any contrary provision of this Section, the State Board
17 of Commerce and Industry or its successor, with the approval of the governor, may
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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. 187
SLS 20RS-489 ORIGINAL
1 enter into contracts for the exemption from ad valorem taxes of a new manufacturing
2 establishment or an addition to an existing manufacturing establishment, on such
3 terms and conditions as the board, with the approval of the governor, deems in the
4 best interest of the state.
5 The exemption shall be for an initial term of no more than five calendar
6 years, and may be renewed for an additional five years. All property exempted shall
7 be listed on the assessment rolls and submitted to the Louisiana Tax Commission or
8 its successor, but no taxes shall be collected thereon during the period of exemption.
9 The terms "manufacturing establishment" and "addition" as used herein mean
10 a new plant or establishment or an addition or additions to any existing plant or
11 establishment which engages in the business of working raw materials into wares
12 suitable for use or which gives new shapes, qualities, or combinations to matter
13 which already has gone through some artificial process.
14 The legislature may provide by law for the implementation of the
15 provisions of this Paragraph including the establishment of uniform procedures
16 for contracts of exemption.
17 * * *
18 Section 2. Be it further resolved that this proposed amendment shall be submitted
19 to the electors of the state of Louisiana at the statewide election to be held on November 3,
20 2020.
21 Section 3. Be it further resolved that on the official ballot to be used at said election
22 there shall be printed a proposition, upon which the electors of the state shall be permitted
23 to vote YES or NO, to amend the Constitution of Louisiana, which proposition shall read as
24 follows:
25 Do you support an amendment to authorize the legislature to establish
26 uniform procedures for the industrial property tax exemption program?
27 (Amends Article VII, Section 21(F))
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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. 187
SLS 20RS-489 ORIGINAL
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Leonore Heavey.
DIGEST
SB 187 Original 2020 Regular Session White
Present constitution authorizes a property tax exemption for new manufacturing
establishments and additions to existing establishments for an initial term of five years, with
a five year renewal through a contract granted by the Board of Commerce and Industry, with
the approval of the governor.
Proposed constitutional amendment retains the exemption program authorized by the present
constitution and authorizes the legislature to provide by law for the implementation of the
exemption program and to provide for a uniform approval process.
Specifies submission of the amendment to the voters at the statewide election to be held on
November 3, 2020.
(Amends Const. Art. VII, §21(F))
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.