HLS 21RS-781 ORIGINAL
2021 Regular Session
HOUSE BILL NO. 371
BY REPRESENTATIVE IVEY
TAX/AD VALOREM-MFG/EXEMP: (Constitutional Amendment) Authorizes local taxing
authorities to enter into cooperative endeavor agreements for the purpose of
authorizing payments in lieu of taxes
1 A JOINT RESOLUTION
2Proposing to add Article VII, Section 21(O) of the Constitution of Louisiana, relative to ad
3 valorem taxes; to authorize local government taxing authorities to enter into
4 cooperative endeavor agreements with owners of non-residential immovable
5 property; to provide for a maximum term for the cooperative endeavor agreements;
6 to provide for submission of the proposed amendment to the electors; and to provide
7 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
14 20 of this Article, the following property and no other shall be exempt from ad
15 valorem taxation:
16 * * *
17 (O) One or more local government taxing authorities within a parish may
18 enter into a joint or separate cooperative endeavor agreement for payments in lieu
19 of taxes with any owner of non-residential immoveable property located within the
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 21RS-781 ORIGINAL
HB NO. 371
1 parish. The agreement shall provide for payments in lieu of taxes. Any cooperative
2 endeavor agreement authorized by this Paragraph shall be for a term not to exceed
3 forty years. Enactment of any law to administer this Paragraph shall require a
4 favorable vote of two-thirds of the elected members of each house of the legislature.
5 Section 2. Be it further resolved that this proposed amendment shall be submitted
6to the electors of the state of Louisiana at the statewide election to be held on November 8,
72022.
8 Section 3. Be it further resolved that on the official ballot to be used at the election,
9there shall be printed a proposition, upon which the electors of the state shall be permitted
10to vote YES or NO, to amend the Constitution of Louisiana, which proposition shall read as
11follows:
12 Do you support an amendment to allow local taxing authorities to enter into
13 agreements with owners of non-residential immovable property to provide
14 for payments in lieu of taxes and to require a two-thirds vote of the
15 legislature to enact laws related to the exemption? (Adds Article VII, Section
16 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 371 Original 2021 Regular Session Ivey
Abstract: Authorizes local taxing authorities to enter into cooperative endeavor agreements
for payments in lieu of taxes with owners of non-residential immovable property.
Present constitution provides an exclusive list of exemptions from ad valorem taxation.
Proposed constitutional amendment authorizes local ad valorem taxing authorities to enter
into agreements for payments in lieu of taxes with owners of non-residential immovable
property.
Proposed constitutional amendment provides that these agreements cannot have a term of
greater than 40 years.
Proposed constitutional amendment provides that enactment of any law to administer
proposed constitutional amendment requires a favorable vote of 2/3 of the elected members
of each house of the legislature.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 21RS-781 ORIGINAL
HB NO. 371
Provides for submission of the proposed amendment to the voters at the statewide election
to be held Nov. 8, 2022.
(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.