HLS 22RS-289 REENGROSSED
2022 Regular Session
HOUSE BILL NO. 460
BY REPRESENTATIVE BRASS AND SENATOR PRICE
CHILDREN: Expands the purposes for which a parish governing authority may levy a tax
relative to early childhood programs
1 AN ACT
2To amend and reenact R.S. 15:1099.5(C)(1), (D), and (E), relative to early childhood
3 programs; to provide relative to the purpose for which a parish governing authority
4 levies an additional tax; and to provide for related matters.
5Be it enacted by the Legislature of Louisiana:
6 Section 1. R.S. 15:1099.5(C)(1), (D), and (E) are hereby amended and reenacted to
7read as follows:
8 ยง1099.5. Power to levy taxes, incur debt, issue bonds
9 * * *
10 C.(1)(a) A governing authority may levy a special annual tax not to exceed
11 one mill for a period of not more than twenty years for the purposes of acquiring,
12 constructing, equipping, operating, maintaining, and managing a youth center and
13 providing rehabilitative programs within a structured environment for children who
14 enter the juvenile justice system or who are children in need of care or supervision,
15 for preventative programs, or for making payments pursuant to a lease or lease-
16 purchase contract pursuant to this Subpart by a two-thirds vote of total membership
17 of the governing authority, without voter approval, but only after a public hearing is
18 held. In addition, a governing authority may also levy an additional tax not to
19 exceed two mills for a period of not more than twenty years for such purposes by a
20 two-thirds vote of the total membership of the governing authority, but only after a
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CODING: Words in struck through type are deletions from existing law; words underscored
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HB NO. 460
1 public hearing is held and when authorized by a majority of the electors who vote
2 thereon in an election held for that purpose.
3 (b) For purposes of this Paragraph, preventative programs include early
4 childhood care and educational programming and infrastructure, and programs that
5 address adverse childhood experiences as well as any related services and support
6 for parents with the goal of ensuring children do not enter the juvenile justice system
7 in the future.
8 * * *
9 D. The taxing authority provided for in this Section shall not apply to any
10 governing authority with jurisdiction over a youth center located in the parishes of
11 Acadia, Allen, Assumption, Beauregard, Bienville, Caddo, Caldwell, Cameron,
12 Catahoula, Concordia, East Carroll, Evangeline, Franklin, Iberia, Jefferson,
13 Lafayette, Lafourche, LaSalle, Madison, Orleans, Rapides, Richland, St. Bernard, St.
14 Charles, St. Landry, St. Tammany, Tangipahoa, Tensas, Vermilion, Vernon, and
15 West Carroll.
16 E.(1) The taxing authority provided for in this Section shall apply to any
17 governing authority with jurisdiction over a youth center located in the parishes of
18 East Feliciana, Iberville, Pointe Coupee, West Baton Rouge, and West Feliciana
19 provided that any tax to be levied pursuant to this Section is authorized by a majority
20 of the electors who vote thereon in an election held for that purpose.
21 (2) No later than September first of each year, every parish subject to the
22 provisions of this Subsection shall submit an annual report to the office of juvenile
23 justice that provides an accounting of the monies distributed pursuant to Subsection
24 C of this Section.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 22RS-289 REENGROSSED
HB NO. 460
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 460 Reengrossed 2022 Regular Session Brass
Abstract: Expands the purpose for which the governing authority may levy a special annual
tax to include preventative programs and specifies what preventative programs
encompass.
Present law allows a governing authority to levy a special annual tax not to exceed one mill
for not more than 20 years, after a two-thirds vote of the total governing authority's
membership and a public hearing, for purposes relative to a youth center and providing
rehabilitative youth programs.
Present law provides that upon authorization by a majority of the electors and after a public
hearing, a governing authority may levy an additional tax not to exceed two mills for not
more than 20 years for such purposes that two-thirds of the membership of the governing
authority has voted.
Proposed law retains present law and proposed law expands the purpose for which a
governing authority may levy the special annual tax not to exceed one mill to include
preventative programs.
Proposed law specifies what preventative programs encompass.
Present law provides that the taxing authority provided in present law shall not apply to any
governing authority with jurisdiction over a youth center located in certain parishes.
Proposed law amends present law to remove St. Landry Parish from the list of parishes not
subject to the taxing authority.
Proposed law provides that no later than Sept. 1st of each year, every parish subject to
present law shall submit an annual report to the office of juvenile justice that provides an
accounting of the monies distributed pursuant to present law.
(Amends R.S. 15:1009.5(C)(1), (D), and (E))
Summary of Amendments Adopted by House
The Committee Amendments Proposed by House Committee on Administration of
Criminal Justice to the original bill:
1. Remove St. Landry Parish from the list of parishes not subject to the taxing
authority.
2. Make technical changes.
The House Floor Amendments to the engrossed bill:
1. Include programs that address adverse childhood experiences within preventative
programs.
2. Establish an annual reporting requirement to the office of juvenile justice.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.