HLS 21RS-564 ORIGINAL
2021 Regular Session
HOUSE BILL NO. 305
BY REPRESENTATIVE ROBBY CARTER
TAX/AD VALOREM TAX: Levies a statewide ad valorem property tax and provides for
the assessment and collection of the tax
1 AN ACT
2To enact R.S. 47:1701, relative to ad valorem property taxation; to levy a statewide ad
3 valorem property tax; to provide for the amount of the tax; to provide for collection
4 and assessment of the tax; to provide for the deposit of collections; to provide for an
5 effective date; and to provide for related matters.
6Be it enacted by the Legislature of Louisiana:
7 Section 1. R.S. 47:1701 is hereby enacted to read as follows:
8 ยง1701. State ad valorem property tax
9 A. The state shall annually levy an ad valorem property tax of one hundred
10 mills on the dollar of assessed valuation of all property subject to ad valorem
11 property tax pursuant to Article VII, Section 18 of the Constitution of Louisiana.
12 Property subject to the state levy shall be assessed by the tax assessor at the same
13 time and in the same manner that the assessor assesses property for purposes of
14 political subdivision ad valorem property taxation. Property shall be assessed
15 pursuant to the provisions provided for in Subtitle III of Title 47 of the Louisiana
16 Revised Statutes of 1950 and Article VII of the Constitution of Louisiana.
17 B. The state ad valorem property tax shall be collected by each parish ad
18 valorem tax collector at the same time and in the same manner that the parish
19 collector collects political subdivision ad valorem property taxes. Taxes shall be
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HB NO. 305
1 collected pursuant to the provisions provided for in Subtitle III of Title 47 of the
2 Louisiana Revised Statutes of 1950 and Article VII of the Constitution of Louisiana.
3 C. The collectors shall remit the taxes levied pursuant to this Section to the
4 Department of Revenue which shall forward the money upon receipt to the state
5 treasurer, who after compliance with the requirements of Article VII, Section 9(B)
6 of the Constitution of Louisiana relative to the Bond Security and Redemption Fund,
7 shall deposit the money into the state general fund.
8 Section 2. This Act shall take effect and become operative on January 1, 2022, if the
9proposed amendment of Article VII of the Constitution of Louisiana contained in the Act
10which originated as House Bill No. ___ of this 2021 Regular Session of the Legislature is
11adopted at a statewide election and becomes effective.
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 305 Original 2021 Regular Session Robby Carter
Abstract: Levies a state ad valorem property tax of 100 mills on the dollar of assessed
valuation and provides for the assessment and collection of the tax.
Present constitution and present law authorizes political subdivisions to levy annual ad
valorem property taxes.
Proposed law levies a state ad valorem property tax of 100 mills on the dollar of assessed
valuation of property currently subject to ad valorem property tax pursuant to present
constitution (Article 7, Section 18 of the Constitution of La.).
Present law provides all property subject to ad valorem taxation shall be reassessed every
four years.
Present law provides that each tax assessor shall deliver the tax roll for the year in which
taxes are due to the collector by Nov. 15. Further provides property taxes are due upon the
receipt of the tax rolls by the collector and shall be paid on or before Dec. 31.
Present law provides that upon receipt of the tax rolls, the tax collector shall use reasonable
efforts to send each taxpayer notice that taxes are due. The notice shall include the total
amount of taxes due, the ward in which the property is located, and the number of the
assessment.
Proposed law retains present law and provides the state ad valorem property tax shall be
assessed and collected at the same time and in the same manner as political subdivision ad
valorem property tax is assessed and collected.
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HB NO. 305
Proposed law requires the collectors to remit the state taxes to the Dept. of Revenue which
shall forward the money to the state treasurer who after compliance with the requirements
of the Bond Security and Redemption Fund, shall deposit the money into the state general
fund.
Effective Jan. 1, 2022, if the proposed amendment of Article VII of the Constitution of
Louisiana contained in the Act which originated as House Bill No. ___ of this 2021 R.S. of
the Legislature is adopted at a statewide election and becomes effective.
(Adds R.S. 47:1701)
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.