ENROLLED
ACT No. 197
2022 Regular Session
HOUSE BILL NO. 633
BY REPRESENTATIVE ZERINGUE
1 AN ACT
2 To provide with respect to the Revenue Sharing Fund and the allocation and distribution
3 thereof for Fiscal Year 2022-2023 and to provide for related matters.
4 Be it enacted by the Legislature of Louisiana:
5 Section 1. For the purposes of this Act, the following definitions shall apply and
6 obtain:
7 A.(1) Unless otherwise provided herein, "tax recipient bodies" shall mean the city
8 of New Orleans, parish governing authorities, school boards, special taxing districts, and
9 other bodies which were eligible for reimbursement or payment from the Property Tax
10 Relief Fund prior to its abolition and repeal by Act 10 of the 1972 Extraordinary Session of
11 the Louisiana Legislature and any other taxing district listed in Sections 1(a)(3) and 1(a)(4)
12 or any other taxing district for any millage specified in Section 9(B) of this Act. In the
13 parish of Rapides, "tax recipient bodies" shall not include Red River Waterway District. In
14 the parish of Lafourche, "tax recipient bodies" shall not include the Atchafalaya Basin Levee
15 District, the Lafourche Basin Levee District, and Fresh Water District No. 1.
16 (2) "Tax recipient bodies" shall not include the millage levied by the various law
17 enforcement districts in the state in lieu of commissions as a result of Act 689 of the 1976
18 Regular Session of the Louisiana Legislature; however, law enforcement districts shall be
19 considered tax recipient bodies for any millage voted and levied for that purpose to the
20 extent specifically provided in Section 9(B) of this Act.
21 (3) "Tax recipient bodies" shall also mean those special taxing districts and other
22 bodies which were not eligible for reimbursement as provided in Section 1(a)(1) but which
23 had erroneously shared as a tax recipient body in the proceeds of Act 598 of the 1977
24 Regular Session and were subsequently determined by the state treasurer to be ineligible for
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1 such participation under the provisions of Act 592 of the 1978 Regular Session. The
2 exclusive listing of all such special taxing districts and other bodies is as follows:
3 Acadia
4 Mermentau River Harbor & Terminal
5 Allen
6 Elizabeth Recreation District #3
7 Kinder Recreation District #2--Maintenance
8 Hospital Service District #3--Maintenance
9 Ascension
10 Lighting District #6
11 Lighting District #7
12 Avoyelles
13 Red River Waterway District--Capital Outlay
14 Red River Waterway District--Operations
15 Beauregard
16 Waterworks District #3--Ward 4
17 Waterworks District #3--Ward Bienville
18 Fire Protection District #6
19 Hospital Service District #2
20 Caldwell
21 Columbia Heights Sewerage
22 Cameron
23 Cameron Water District #1--Maintenance
24 Water District #7--Maintenance
25 Grand Lake Recreation District--Maintenance
26 Water District #10--Maintenance
27 Fire District #10--Maintenance
28 Catahoula
29 Hospital District #2
30 Claiborne
31 Hospital District #1
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1 Concordia
2 Recreation District #3--Maintenance
3 Fire Protection District #1
4 Evangeline
5 Cemetery Tax District--Ward 4
6 Cemetery Tax District #1
7 Cemetery Tax District #6
8 Water District #1--Maintenance
9 Evangeline Parish School Board
10 Consolidated School District No. 2
11 Evangeline Parish School Board
12 Consolidated School District No. 7
13 Grant
14 Hospital District #1
15 Recreational District #2
16 Jefferson
17 Ambulance Service #1
18 Community Center Playground District #1
19 Community Center Playground District #10
20 Community Center Playground District #11
21 Community Center Playground District #12
22 Community Center Playground District #13
23 Community Center Playground District #14
24 Community Center Playground District #15
25 Fire Protection District #5
26 Fire Protection District #6
27 Sewerage District #8
28 Sewerage District #9
29 Jefferson Hospital District #1
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1 LaSalle
2 Sewer Maintenance
3 Recreation District #5
4 Livingston
5 Road Light District #2
6 Fire Protection District #1
7 Fire Protection District #4
8 Recreation District #3
9 Morehouse
10 Bastrop Area Fire District #2
11 Fire District #1--Ward 6
12 Fire District #1--Ward 10
13 Pointe Coupee
14 Sewerage District #1
15 Rapides
16 Waterworks #11A--Maintenance
17 Recreational--Maintenance
18 St. James
19 Road Light District #1A
20 Road Light District #2
21 Road Light District #4
22 St. Landry
23 Fire Protection District #3
24 St. Martin
25 Sewerage District
26 St. Mary
27 West St. Mary Parish Port Commission
28 St. Tammany
29 Fire District #4
30 Fire District #5
31 Fire District #7
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1 Fire District #9
2 Fire District #10
3 Recreation District #2
4 Tangipahoa
5 Hospital District #1--Maintenance
6 Union
7 Hospital Service--Tri-Ward
8 Hospital Service--East Union
9 Vermilion
10 Ward 8 Public Cemetery
11 (4) "Tax recipient bodies" shall also mean the following special taxing districts and
12 other bodies which were not eligible for reimbursement as provided in Section 1(a)(1) and
13 which had never shared, except in the parishes of Bossier, East Baton Rouge, Ouachita and
14 Terrebonne, as a tax recipient body in the proceeds of state revenue sharing. The exclusive
15 listing of all such special taxing districts and other bodies is as follows:
16 Assumption
17 Road Lighting District #2
18 Bossier
19 Cypress Back Bayou Recreation Tax--Bonds/Maintenance
20 East Baton Rouge
21 Village St. George Fire District
22 Ouachita
23 Cooley Hospital Tax
24 Sterlington Sewerage District
25 Fire District No. 1--Maintenance
26 North Monroe Sewerage District No. 1--Maintenance
27 Road Light District #5
28 Road Light District #1
29 Road Light District #3
30 Road Light District #4
31 East Ouachita Recreational District
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1 Terrebonne
2 Road Lighting District No. 4
3 Road Lighting District No. 5--Maintenance
4 Road Lighting District No. 6
5 Road Lighting District No. 8--Maintenance
6 Road Lighting District No. 9--Maintenance
7 Road Lighting District No. 10--Maintenance
8 Fire Protection District No. 4-A--Maintenance
9 Fire Protection District No. 5--Maintenance
10 Fire Protection District No. 8--Maintenance
11 Fire Protection District No. 10--Maintenance
12 Sanitation District No. 1--Maintenance
13 Recreation District No. 1--Maintenance
14 Recreation District No. 4--Maintenance
15 Road Lighting District No. 1--Maintenance
16 Road Lighting District No. 2--Maintenance
17 Road Lighting District No. 3A
18 Fire Protection District No. 123--Maintenance
19 Fire Protection District No. 9--Maintenance
20 Road Lighting District No. 7--Maintenance
21 St. Tammany
22 Mosquito District No. 2(A)--10 mills
23 Mosquito District No. 2(B)--10 mills
24 (5)(a) In addition to the limitations herein above set forth, "tax recipient bodies" for
25 purposes of this Act shall be tax recipient bodies within the meaning of Article VII, Section
26 26 of the Constitution of Louisiana, limited solely to those taxes authorized prior to January
27 1, 1978, and any renewals thereof, or any millage authorized prior to January 1, 1978, but
28 not levied in full or part on the tax rolls. In Orleans Parish this limitation shall apply solely
29 to those taxes authorized and collected prior to January 1, 1978.
30 (b) "Population" shall mean that enumeration of persons within the state, its
31 parishes, and incorporated municipalities determined by the Louisiana State University and
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1 Agricultural and Mechanical College Agriculture Center, Department of Agricultural
2 Economics and Agribusiness, under the most recent federal-state cooperative program for
3 local population estimates. Such determination shall be submitted to the state treasurer
4 annually not later than January fifteenth of each calendar year. Any tax recipient body or
5 incorporated municipality which is aggrieved by such determination may file a petition for
6 administrative review with the state treasurer not later than March fifteenth of each calendar
7 year hereafter. The estimates so submitted shall have no effect on the distribution for the
8 fiscal year in which they are made but shall be utilized for purposes of this Act and for
9 distribution during the ensuing fiscal year. The treasurer shall have authority to affirm,
10 modify, or set aside in whole or in part, the determination of the Louisiana State University
11 and Agricultural and Mechanical College Agriculture Center, Department of Agricultural
12 Economics and Agribusiness.
13 (c) "Homesteads" shall mean that enumeration of homestead exemption claims filed
14 with the assessors as determined by the Louisiana Tax Commission as of November fifteenth
15 of the current calendar year from the original tax rolls submitted to the commission prior to
16 any adjustments thereto.
17 (d) "Public school population" shall mean the enumeration of enrollments contained
18 in the Department of Education Annual Report for the preceding school year.
19 (e) "City of New Orleans", unless otherwise indicated herein, shall mean only the
20 city of New Orleans, the Orleans Levee District or its successor, the Sewerage and Water
21 Board of New Orleans, the assessor for Orleans Parish, and the Orleans Parish School Board
22 and reference in this Act to tax recipient bodies in the city of New Orleans shall refer only
23 to the aforesaid entities.
24 Section 2. The revenue sharing fund for the Fiscal Year 2022-2023 shall consist of
25 the sum of Ninety Million and No/100 ($90,000,000.00) Dollars.
26 Section 3. The amount to be distributed annually to each parish from the revenue
27 sharing fund shall be the sum of (a) an amount equal to that percentage of eighty percent of
28 the total fund which is equal to the ratio which the population of the parish bears to the total
29 state population, and (b) an amount equal to that percentage of twenty percent of the total
30 fund which is equal to the ratio which the number of homesteads in the parish bears to the
31 total number of homesteads in the state. As used in this Section, the term "homesteads" shall
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1 mean that enumeration of adjusted homestead exemption claims filed with the assessors as
2 determined by the Louisiana Tax Commission as of March thirty-first of the current calendar
3 year.
4 Section 4. Except as provided in Section 5, the state treasurer shall distribute the
5 funds herein allocated to the tax collectors of the respective parishes and to the city of New
6 Orleans.
7 Section 5. That portion of the fund for the parish of Ouachita allocated to the
8 Monroe City School Board shall be an amount which will reimburse said board, to the extent
9 available and subject to the provisions of Section 9(C) of this Act, for the taxes lost as a
10 result of homestead exemptions based on the tax rolls for the current calendar year and shall
11 be distributed directly to the city treasurer of the city of Monroe, who shall pay therefrom
12 the statutorily dedicated deductions for retirement systems. For the purpose of distribution
13 of the balance of the revenue sharing funds the state treasurer may use the amount listed on
14 the prior year Ouachita Parish tax rolls which were due the Monroe City School Board.
15 Section 6. Eleven and nine-tenths percent of all revenue sharing funds distributed
16 by the provisions of this Act, excluding such funds as are distributed directly to the city of
17 New Orleans and the amount listed on the prior year Ouachita Parish tax rolls which were
18 due the Monroe City School Board ($1,184,778), shall form a special fund ($9,738,267) to
19 be distributed as commissions to the tax collectors of the respective parishes, the city of New
20 Orleans excepted. Each such tax collector shall receive a percentage of such fund, based on
21 commissions received by him pursuant to Act 153 of the 1973 Regular Session, as provided
22 in Section 8 of this Act.
23 Section 7.A. Two and forty-four hundredths percent of all revenue sharing funds
24 distributed by the provisions of this Act, excluding such funds as are distributed directly to
25 the city of New Orleans and the amount listed on the prior year Ouachita tax rolls which
26 were due the Monroe City School Board ($1,184,778), shall form a special fund
27 ($1,996,754) to be distributed to the various retirement systems which were eligible for
28 payment pursuant to Act 153 of the 1973 Regular Session, as provided in Section 8 of this
29 Act for distribution to such retirement systems, and shall make due payment thereof to each
30 retirement system in the same proportion that the statutory deduction provided by law for
31 the system bears to the total statutory deductions provided by law for all such retirement
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1 systems. For the purpose of distributing these retirement contributions, the state treasurer
2 may use the statutory deductions determined by the Public Retirement Systems Actuarial
3 Committee as per R.S. 11:103 for the previous calendar year.
4 B. The city of New Orleans shall make the deductions legally established for
5 retirement systems which were eligible for payment pursuant to Act 153 of the 1973 Regular
6 Session and shall make due payment in accordance with the statutory deductions provided
7 by law for all such retirement systems. Notwithstanding the above provisions the city of
8 New Orleans shall remit the following amounts for the indicated retirement systems for
9 Fiscal Year 2022-2023: Assessors' Retirement Fund, $168,474; Clerks of Court Retirement
10 and Relief Fund, $137,015; District Attorneys' Retirement System, $67,281; Registrars of
11 Voters Employees' Retirement System, $64,443; Sheriffs' Pension and Relief Fund, $55,762.
12 Section 8. The respective percentages to be used in calculating tax collectors'
13 commissions and retirement system distributions shall be as follows:
14 PARISH SHERIFF RETIREMENT
15 Acadia 1.491% 1.047%
16 Allen .739% .475%
17 Ascension 1.283% .985%
18 Assumption .871% .399%
19 Avoyelles 1.263% .811%
20 Beauregard .842% .583%
21 Bienville .596% .405%
22 Bossier 1.705% 2.281%
23 Caddo 5.490% 10.375%
24 Calcasieu 4.719% 6.051%
25 Caldwell .473% .319%
26 Cameron .498% .400%
27 Catahoula .468% .303%
28 Claiborne .543% .326%
29 Concordia .730% .486%
30 DeSoto .547% .349%
31 East Baton Rouge 7.118% 11.977%
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1 East Carroll .443% .331%
2 East Feliciana .489% .238%
3 Evangeline .730% .525%
4 Franklin .731% .757%
5 Grant .614% .357%
6 Iberia 2.221% 1.847%
7 Iberville 1.391% .810%
8 Jackson .653% .495%
9 Jefferson 13.312% 13.856%
10 Jefferson Davis .693% .766%
11 Lafayette 3.081% 2.843%
12 Lafourche 1.928% 1.958%
13 LaSalle .548% .349%
14 Lincoln .727% .922%
15 Livingston 1.679% 1.322%
16 Madison .443% .401%
17 Morehouse 1.001% .907%
18 Natchitoches 1.072% .775%
19 Ouachita 2.736% 3.200%
20 Plaquemines 1.436% 1.241%
21 Pointe Coupee .641% .422%
22 Rapides 3.250% 3.751%
23 Red River .421% .147%
24 Richland .655% .683%
25 Sabine .685% .517%
26 St. Bernard 3.467% 3.005%
27 St. Charles 1.060% .959%
28 St. Helena .446% .291%
29 St. James .928% .759%
30 St. John the Baptist 1.184% .704%
31 St. Landry 2.740% 2.013%
Page 10 of 44 HB NO. 633 ENROLLED
1 St. Martin 1.121% .626%
2 St. Mary 1.895% 1.826%
3 St. Tammany 2.752% 2.396%
4 Tangipahoa 2.773% 1.863%
5 Tensas .343% .266%
6 Terrebonne 2.233% 2.175%
7 Union .590% .409%
8 Vermilion 1.220% 1.004%
9 Vernon 1.627% 1.112%
10 Washington 1.349% .922%
11 Webster 1.068% 1.131%
12 West Baton Rouge .747% .516%
13 West Carroll .464% .466%
14 West Feliciana .404% .188%
15 Winn .633% .377%
16 Section 9. All remaining funds shall be allocated and distributed as follows:
17 A. Subject to the provisions of Subsection B of this Section and except as provided
18 by Section 5, the tax collector of each parish and the city of New Orleans shall allocate and
19 distribute, within fifteen days after receipt thereof, to the tax recipient bodies within his
20 jurisdiction an amount available after commissions and deductions which is necessary to
21 offset losses attributable to homestead exemptions. In any parish which had excess funds
22 in 1977, the amount available for the reimbursement of homestead exemption losses shall
23 be limited to the amount used for that purpose in 1977, adjusted by the percentage by which
24 the number of homesteads in the parish increased or decreased from 1977 to 2021, together
25 with any additional taxing bodies or millages authorized to participate on the same pro rata
26 basis under the provisions of Section 1(a)(3), Section 1(a)(4), and Section 9(B) of this Act.
27 This restriction shall not apply to the parish of East Carroll and to parishes in which there
28 were no excess funds in 1977. However, in the city of New Orleans the amount available
29 for the reimbursement of homestead exemption losses shall be limited to the amount used
30 for that purpose in 1977, except that the amount distributed to the Orleans Levee District or
31 its successor shall be limited solely to the amount used for the reimbursement of homestead
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1 exemption losses in 1977 on the Orleans Levee District's two mill tax. The remaining
2 amount shall be adjusted by the percentage by which the number of homesteads in the city
3 of New Orleans increased or decreased from 1977 to 2021, together with any additional
4 taxing bodies or millages authorized to participate on the same pro rata basis under the
5 provisions of Subsection B of this Section.
6 B. For purposes of this Subsection only, "tax recipient bodies" shall mean and
7 include any recipient of funds hereunder, but limited solely to such specified disbursements.
8 The millages listed are included solely as an identification aid for administrative purposes
9 and the new tax approved by the electorate shall be eligible for distribution hereunder,
10 regardless of fluctuations in millage caused by adjustments for reassessment or other
11 purposes. In no event shall any amount be deemed available within the meaning of Article
12 VII, Section 26 of the Constitution of Louisiana to reimburse losses attributable to
13 homestead exemptions for taxes authorized after January 1, 1978, and any renewals thereof,
14 with the following basic exceptions:
15 (1) In the parish of Sabine, all millages listed on the tax roll, except the sheriff's
16 original millage, shall share on a pro rata basis.
17 (2) In the parish of DeSoto, all school board taxes authorized after January 1, 1978,
18 and prior to the convening of the 1979 Regular Session, the 7 mill parishwide school tax
19 authorized May 2, 1987, the 37 mill school special tax authorized October 24, 1987, the
20 assessor's original millage, the maintenance taxes for Fire Protection Districts Nos. 1, 5, 8,
21 and 9 prior to 1990, the 7 mill tax authorized in 1994 for Fire District #2, the additional 8.37
22 mill tax authorized on November 7, 1978, for the parish law enforcement district, the 1 mill
23 tax authorized April 5, 1997, for Water District #1, the 3 mills tax authorized November 21,
24 2002, for the parish library, and the 1 mill tax authorized July 16, 1994, for the
25 Communications District 911 System, shall share on a pro rata basis with all other tax
26 recipient bodies in the parish. The parish road maintenance tax which lapsed in 1983 and
27 which was reauthorized at 5 mills in 1984 shall share on a pro rata basis with all other tax
28 recipient bodies in the parish.
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1 (3) In the parish of Bossier, after full reimbursement of all taxes authorized prior to
2 May 1, 1978, to all other tax recipient bodies in the parish including the additional 3 mills
3 authorized on April 5, 1980, for the law enforcement district and the assessor's original
4 millage, the following new millages shall be reimbursed to the extent available:
5 School Board District 13--11.63 mills/September 16, 1978
6 School Board District 3--15.1 mills/September 16, 1978
7 (4) In the parish of Grant, all new millages authorized prior to January 1, 1989, the
8 10.9 mill tax authorized January 16, 1999, for the library, the millage authorized October 7,
9 1989, for Fire District No. 1, the 15 mill tax authorized in 1995 for Fire District #3, the
10 additional mills for the law enforcement district and the assessor's original millage, but
11 excluding bond millages, shall share on a pro rata basis with all other tax recipient bodies
12 in the parish.
13 (5) In the parish of Webster, after full reimbursement of all taxes authorized prior
14 to January 1, 1978, to all other tax recipient bodies in the parish and the assessor's original
15 millage, the following new millages shall be reimbursed to the extent available:
16 Doyline School District No. 7--33.32 mills/August 1, 1979
17 Consolidated School District No. 3--10.51 mills/June 1, 1978
18 Minden School District No. 6--32.9 mills/May 1, 1980
19 Parish Library–12 mills/November 2004
20 (6) In the parish of Vernon, all taxes authorized after January 1, 1978, including the
21 additional 7 mills authorized on April 4, 1981, for the law enforcement district, but
22 excluding the sheriff's original millage, shall share on a pro rata basis with all other tax
23 recipient bodies in the parish.
24 (7) In the parish of East Baton Rouge, the B.R.E.C. Maintenance and Operation and
25 Capital Improvement millages shall be limited to a total of 5.44 mills.
26 (8) In the parish of Lafourche, the total parish allocation, excluding the tax
27 collector's commission and the retirement systems' deductions shall form a special fund to
28 be distributed as follows:
29 Parish Council - 57.40%
30 School Board - 27.25%
31 South Lafourche Levee District - 2.95%
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1 Port Commission - 2.06%
2 Assessor - 3.32%
3 Bayou Lafourche Fresh Water District - 2.82%
4 North Lafourche Levee District - 4.20%
5 Provided, however, that of the funds distributed to the Bayou Lafourche Fresh Water
6 District in any state fiscal year, no less than Ten Thousand ($10,000) Dollars shall be used
7 for the abatement of water hyacinth and other noxious vegetation within the jurisdiction of
8 the district in Lafourche Parish.
9 (a) Of the amount distributed to the parish the following allocations shall be made:
10 Bayou Blue Fire District - 0.42%
11 Drainage District No. 1 - 0.90%
12 Drainage District No. 5 - 0.65%
13 Fire District No. 1 - 0.57%
14 Fire District No. 2 - 0.59%
15 Fire District No. 3 - 1.30%
16 Fire District No. 9 - 0.42%
17 Lafourche Ambulance District No. 1 - .61%
18 Recreation District No. 2 - 2.81%
19 Water District No. 1 - 3.02%
20 Health Unit - 3.04%
21 Recreation Commission - 5.05%
22 Recreation District No. 1 - 0.96%
23 Recreation District No. 8 - 0.61%
24 Drainage - 10.14%
25 Road Lighting - 4.24%
26 Public Buildings - 6.19%
27 Library - 6.24%
28 Criminal - 0.24%
29 Road District #1 - 5.46%
30 Drainage 1 of 12 - 0.20%
31 Drainage 2 of 12 - 0.11%
Page 14 of 44 HB NO. 633 ENROLLED
1 Drainage 3 of 12 - 0.14%
2 Juvenile Justice - 1.47%
3 (b) The amount distributed to the school board shall be allocated as follows:
4 Schools - 24.31%
5 Special Education - 2.94%
6 (9) In the parish of Calcasieu, the total parish allocation, excluding the tax collector's
7 commission and the retirement systems' deductions, shall form a special fund to be
8 distributed as follows:
9 Police Jury--48.5%
10 School Board--29.4%
11 Sheriff--11.9%
12 Police Jury--5.0% to be distributed to the district attorney
13 Lake Charles Harbor and Terminal District--2.8%
14 Assessor--2.3%
15 Vinton Harbor and Terminal District--0.1%.
16 (10) In the parish of Iberville, the library's 1996 millage shall be limited to 2.9 mills.
17 (11) In the parish of St. Bernard, the assessor's millage shall be limited to 1.47 mills.
18 (12) In the parish of Livingston, the library's 1995 millage shall be limited to 3.48
19 mills, the assessor's millage shall be limited to 2.56 mills, and the Juvenile Detention
20 Center's 1995 millage shall be limited to .44 mills, the #2 Fire District's millage shall be
21 limited to .81 mills, the #8 Fire District's millage shall be limited to 1.91 mills, and the #9
22 Fire District's millage shall be limited to 1.96 mills.
23 (13) In the parish of Assumption, the total parish allocation, excluding the tax
24 collector's commission and the retirement systems' deductions, shall form a special fund to
25 be distributed as follows:
26 Law Enforcement District - 30.77%
27 Police Jury - 30.25%
28 School Board - 28.72%
29 Assessment District - 10.26%
30 (14) The following new millages shall share on a pro rata basis with all other tax
31 recipient bodies in their respective parishes:
Page 15 of 44 HB NO. 633 ENROLLED
1 Acadia
2 Bayou des Cannes-Nepique Gravity Drainage District--10 mills/1996
3 5th Ward Gravity Drainage District--5 mills/April, 1980
4 Iota-Long Point Gravity Drainage--0.40 mills/October 27, 1979
5 Bayou Mallett Gravity Drainage--0.73 mills/April 5, 1980
6 6th Ward and Crowley Dist. Maint.--1.29 mills/Dec. 8, 1979
7 Basile School District #7 Maintenance--3.32 mills/May 19, 1979
8 Acadia-St. Landry Hospital District--7 mills/November 2, 1982
9 Bayou Plaquemine-Wikoff Drainage--5 mills/Jan. 21, 1984
10 Library--4.25 mills/Jan. 19, 1985
11 Road Maintenance--3 mills/Nov. 28, 1981
12 Health Unit Mt.--1.06 mills/Nov. 28, 1981
13 Fire District #4 Maintenance – 8 mills/January 16, 1999
14 Assessor's original millage
15 Fire District #6 Maintenance–8.01 mills/June 15, 2000
16 Allen
17 Law Enforcement District (Additional)--6.47 mills/April 11, 1992
18 Assessor--5.23 mills/1990
19 Road Dist. #1--4.86 mills/1992
20 Road Dist. #1--20.69 mills/1995
21 Road Dist. #1A--8 mills/1995
22 Road District No. 2 Maintenance--7 mills/October 6, 1990
23 Road District No. 2 Maintenance--10 mills/July 18, 1992
24 Road District No. 2 Bridge Maint.--5 mills/July 18, 1992
25 Road District No. 3 Maintenance--8.18 mills/March 10, 1992
26 Road District No. 3 Maintenance--10 mills/January 20, 1990
27 Road Dist. #3--30 mills/1995
28 Road Dist. #4--21.12 mills/1995
29 Road District No. 4 Maintenance--30 mills/March 10, 1992
30 Library -- 10.76 mills/October 2002
31 Courthouse and Jail--4 mills/November 6, 2012
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1 Road District 5--5.30 mills/November 6, 2012
2 Ascension
3 Law Enforcement District (Additional)--5 mills/Nov. 4, 1980
4 Library Maintenance--4.2 mills/November 6, 1990
5 Library -- 2.6 mills/2000
6 Library Maintenance/Library--5.6 mills
7 East Asc. Gravity Drainage Dist.--5 mills/January 20, 1979
8 West Asc. Gravity Drainage Dist.--5 mills/November 4, 1980
9 West Ascension Gravity Drainage Dist.-- 4.67 mills/2000
10 Mental Health -- 2 mills/2000
11 Road Lighting District No. 1--5 mills/ January 16, 1993
12 Road Lighting District No. 2--5 mills/ January 16, 1993
13 Road Lighting District No. 3--5 mills/ January 16, 1993
14 Road Lighting District No. 4--5 mills/ January 16, 1993
15 Road Lighting District No. 5--5 mills/ January 16, 1993
16 Road Lighting District No. 6--5 mills/ January 16, 1993
17 Road Lighting District No. 7--5 mills/ September 27, 1986
18 Prairieville Fire District #3--11 mills/ July 16, 2005
19 Prairieville Fire District #3--10 mills/April 2, 2011
20 Assessor's original millage
21 Avoyelles
22 All millages listed on the tax roll, except the sheriff's original millage, shall share on
23 a pro rata basis.
24 Beauregard
25 Law Enforcement District--5 mills/April 5, 1980
26 Assessor's original millage
27 Bienville
28 Solid Waste--6 mills/April 7, 1984
29 Assessor's 1997 millage
Page 17 of 44 HB NO. 633 ENROLLED
1 Caddo
2 Fire Protection District No. 1--5 mills/July 16, 1983
3 Juvenile Court--0.12 mills/January 16, 1982
4 Jail Facilities--4.00 mills/April 5, 1980
5 Courthouse Maintenance--3.00 mills/January 16, 1982
6 Law Enforcement District (Cont. Ser.)--4.00 mills/April 30, 1983
7 Library--4.90 mills/April, 1988
8 Library--5.26 mills/April 1996
9 Fire Dist. No. 2--10 mills/April 7, 1984
10 Fire Dist. No. 3--10 mills/Sept. 29, 1984
11 Fire Dist. No. 4--10 mills/Nov. 6, 1984
12 Fire Dist. No. 5--10 mills/Nov. 6, 1984
13 Fire Dist. No. 6--10 mills/Jan. 19, 1985
14 Fire Dist. No. 7--10 mills
15 Fire Dist. No. 8--4 mills/1999
16 Fire Dist. No. 9--10 mills/Nov. 18, 1989
17 Fire Dist. No. 1--10 mills/1989
18 School Board Operations--11 mills/May 4, 1985
19 Public Works--6 mills/November 4, 1986
20 Public Facilities--0.92 mills
21 Jail--2 mills
22 Assessor's original millage
23 Parish Health Unit--1 mill/1990
24 Caddo Detention Center--3 mills/1990
25 Law Enforcement District--3 mills/November 6, 1990
26 Law Enforcement District--3.0 mills/October 16, 1993
27 BioMedical--2 mills/1993
28 Criminal Justice System--1.82 mills/October 20, 2001
Page 18 of 44 HB NO. 633 ENROLLED
1 Caldwell
2 Assessor's original millage
3 Recreation Maintenance--November 1995
4 Road Maintenance--May 1990
5 Cameron
6 Law Enforcement District (Add.)--8 mills/April 7, 1990
7 Assessor's original millage
8 Catahoula
9 All millages listed on the tax roll, except the sheriff's original millage, shall share on
10 a pro rata basis.
11 Claiborne
12 Assessment District
13 School District #13--12 mills/November 2, 1982
14 Law Enforcement District--6.25 mills/July 21, 1990
15 School Board Maintenance--2 mills/April 5, 1986
16 School Board Operations--5 mills/April 5, 1986
17 Police Jury Building--2 mills/March 30, 1985
18 Road, Street & Bridge Maintenance--1993
19 Road Equipment--1993
20 Concordia
21 School Operation & Maintenance--23.25 mills/September, 1982
22 Library--All millages
23 Assessor's original millage
24 Law Enforcement District--12 mills/April 11, 1992
25 Highway, Drainage and Courthouse Maintenance--10 mills/October 16, 1993
26 East Baton Rouge
27 Fire Protection #6 (Hooper Rd.)--10 mills/November 6, 1984
28 Fire Protection #3 (Brownsfield)--10 mills/November 6, 1984
29 Fire Protection #4 (Central)– 10 mills/October 8, 1985
30 Zachary Constitutional School -- 5 mills/November 15, 2003
31 Baker Constitutional School -- 5 mills/November 15, 2003
Page 19 of 44 HB NO. 633 ENROLLED
1 East Carroll
2 Garbage District No. 1--7 mills/November 4, 1980
3 Parish Library--6.5 mills/May 22, 1989
4 Parish Health Unit--3 mills
5 Rural Fire District Maintenance--2 mills
6 Courthouse Maintenance--2 mills
7 Road Maintenance and Construction--0.75 mills/March 26, 1983
8 Drainage Maintenance and Construct.--0.75 mills/March 26, 1983
9 East Carroll Hospital Service Dist.--5 mills/May 5, 1984
10 Assessor's original millage
11 East Feliciana
12 Assessment District, 1997
13 Evangeline
14 Consolidated School Dist. #2--9.47 mills/May 19, 1979
15 Basile New School Dist. #7--3.32 mills/May 19, 1979
16 Elderly Services--1 mill/Nov. 4, 1980
17 Ward 5 Fire Protection District--11.17 mills
18 Pine Prairie Fire Protection District--8.95 mills/Nov. 3, 1992
19 Acadia-Evangeline Fire Protection District--0.97 mills
20 Mamou Fire Protection District No. 1--8.0 mills/April, 1995
21 Fire District No. 2 -- 5 mills/1999
22 District Two Cemetery--1.07 mills
23 District Three Cemetery--1.07 mills
24 District Seven Cemetery--1.01 mills
25 Road District Two--10.00 mills (Additional)
26 Road District No. 5--10 mills/1997
27 Ward One Cemetery--1 mill/1997
28 Ward Four Cemetery--1 mill/1997
29 Ward Five Cemetery--1 mill/1997
30 Road District Three--.48 mills/1987 and 5.0 mills/1996
31 Road District Four--10.00 mills (Additional)
Page 20 of 44 HB NO. 633 ENROLLED
1 Mamou Gravity Drainage District No. 5--1.56 mills
2 Prairie Mamou Gravity Drainage District No. 8--3.42 mills
3 Durald Gravity Drainage District No. 4
4 Vidrine Gravity Drainage District No. 7
5 Assessor's original millage
6 Lone Pine Fire District–20 mills/November 21, 2012
7 Franklin
8 Law Enforcement District--10 mills/July 10, 1982
9 Assessor's original millage
10 Library--7 mills/1990
11 Health Unit--3.0 mills/November 6, 1990
12 Parish Equipment--8.0 mills/October 16, 1993
13 Drainage Maintenance--11 mills/October 16, 1993
14 Courthouse Maintenance--4 mills/October 16, 1993
15 Iberia
16 Recreation District No. 8--1.85 mills/November 13, 1993
17 Assessment District
18 Iberville
19 Law Enforcement District (Additional)--5 mills/December 8, 1979
20 Assessor's original millage
21 Jackson
22 Additional Support to Public Sch.--7.07 mills/July 28, 1979
23 Law Enforcement District--8 mills/May 16, 1981
24 Library--All millages
25 Assessment district
26 Jefferson
27 West Jefferson Levee District--All millages
28 Consolidated Waterworks District No. 1--3.54 mills/October 19, 2013
29 Consolidated Sewerage District No. 1--3.58 mills/October 19, 2013
Page 21 of 44 HB NO. 633 ENROLLED
1 Lafayette
2 Lafayette Parish Public Library--1.09 mills/May, 1979
3 School Board--10 mills/May 4, 1985
4 Lafayette Parish Sheriff--5.0 mills/May, 1980
5 Assessor's original millage
6 Bayou Vermilion District--All maintenance taxes prior to 1990
7 LaSalle
8 Law Enforcement District (Additional)--8.2 mills
9 Library--November 1995
10 Road District 2B--3.09 mills/April 16, 1988
11 Road District 2BN--1.03 mills/April 16, 1988
12 Ambulance Tax--0.65 mills
13 Road and Bridge--0.66 mills
14 Health Unit--0.23 mills
15 Fair Tax--0.09 mills
16 Special B & C 1A--0.19 mills
17 Sewer Maintenance--6.04 mills
18 Fire District--5.32 mills
19 Little Creek-Searcy Volunteer Fire District -- 20 mills
20 Summerville-Rosefield Volunteer Fire District -- 20 mills
21 Eden-Fellowship Volunteer Fire District -- 9.79 mills
22 Whitehall Volunteer Fire District -- Operations -- 10 mills
23 Whitehall Volunteer Fire District -- Maintenance -- 10 mills
24 Recreation District #22--1.05 mills
25 Assessor's original millage
26 Lincoln
27 Library Const./Mt.--0.75 Mills/January 21, 1978
28 Law Enforcement District (Additional)--8.5 mills/July 22,1992
29 School-Special Maint. & Oper.--0.15 mills/May 18, 1979
30 School-Special Repair & Equip.--0.15 mills/May 18, 1979
31 Library--0.71 mills/January 15, 1983
Page 22 of 44 HB NO. 633 ENROLLED
1 Assessor's original millage
2 Livingston
3 Law Enforcement District (Special)--12.19 mills/1976
4 Recreation District #3--2 mills/May 19, 1979
5 School District No. 5--5 mills/November 2, 1982
6 Fire District No. 1--10.04 mills/1986
7 Fire District No. 5--10 mills/Nov. 6, 1984
8 Fire District No. 7 -- 5 mills/1999
9 Fire District No. 10--10.33 mills/1985
10 Fire District No. 11--All millages
11 Roads & Bridges--5 mills/November 3, 1992
12 Madison
13 Assessor's original millage
14 Morehouse
15 Bastrop Area Fire Pro. Dist. No. 2--2 mills/Nov. 7, 1978
16 Assessor's original millage
17 Library--1 mill/ Jan. 20, 1990
18 Natchitoches
19 Law Enforcement District (Additional)--10 mills/May 16, 1981
20 Fire District No. 6--7 mills
21 Parish Ambulance Tax
22 Fire District No. 7--10 mills
23 Goldonna Area Fire Protection Dist. No. 2
24 Library--3 mills/1988
25 Assessor's original millage
26 City of New Orleans
27 Board of Assessors' original millage
28 Ouachita
29 Law Enforcement District (Add.)--7.85 mills/Oct. 17, 1981
30 Ouachita Parish Road Lighting District No. 1 (Lakeshore Area)
31 Ouachita Parish Assessment District
Page 23 of 44 HB NO. 633 ENROLLED
1 Green Oaks Juvenile Detention Home -- 3.75 mills/1996
2 Library -- 7.75 mills/1995
3 Plaquemines
4 School Board Tax--6 (4 Maint./2 Sal.) mills/November 19, 1983
5 Law Enforcement District (Additional)--5 mills/May 4, 1985
6 Water--2.47 mills in 1992
7 Library--1.24 mills in 1992
8 Pollution Control--2.47 mills in 1992
9 Road Maintenance--1.86 mills in 1992
10 Public Health--1.24 mills in 1992
11 Waste Disposal--3.69 mills in 1992
12 Incineration--1.24 mills in 1992
13 Hospital--2.54 mills in 1992
14 Law Enforcement Jail Fac. Prop. I--6 mills/October 3, 1992
15 Assessor's original millage
16 Pointe Coupee
17 Law Enforcement District (Additional)--10 mills/April 4, 1981
18 School Board--5.83 mills/April 4, 1981
19 Library--1.22 mills/April 4, 1981
20 Fire Protection Dist. #1--All maint. millages prior to 1991
21 Fire Protection District #2--3 mills/October 17, 1981
22 Fire Protection District #3--3 mills/October 17, 1981
23 Fire Protection District #4--3 mills/October 17, 1981
24 Fire Protection District #5--5 mills/October 17, 1981
25 Sewerage Dist. No. 1 Mt.--5 mills/July 9, 1977 (levied 1980)
26 Assessor's original millage
27 Rapides
28 Rapides Parish School Board--.20 mills/April 1, 1978
29 Rapides Parish School Board--15.20 mills/May 13, 1978
30 Gravity Drainage District #1 Main.--1 mill/October 17, 1981
31 Road District 1A (Ward 4)
Page 24 of 44 HB NO. 633 ENROLLED
1 Road District 2C
2 Road District 3A
3 Road District 5A
4 Road District 6A (Ward 6)
5 Road District 7A (Ward 7)
6 Road District 36 (Ward 8)
7 Road District 9B (Ward 9)
8 Road District 10A (Ward 10)
9 Road District 2B (Ward 11)
10 Fire District #8 (Maint.)--20 mills/April 30,1983
11 School District No. 11 (Ward 10)--2 mills/May 7, 1980
12 School District No. 50 (Ward 11)--2 mills/September 11, 1982
13 School Dist. No. 51 (Ward 5)--All maint. millages prior to 1990
14 Consolidated School Dist. No. 62--4.02 mills/April 4, 1987
15 Consolidated School Dist. No. 62--4.00 mills/April 16, 1988
16 Fire District No. 5--20 mills/Nov. 4, 1986
17 Fire District No. 3--12 mills/Oct. 19, 1985
18 Fire District No. 7--6 mills/May 3, 1986
19 Fire District No. 9
20 Fire District No. 10--20 mills/Nov. 4, 1986
21 Fire District No. 11
22 Fire District No. 12
23 Assessor's original millage
24 Plainview Fire District No. 10--10 mills/1990
25 Fire District #4
26 Fire District #7
27 Senior Citizens
28 Buckeye Recreational District
29 Flatwoods Fire District
30 Law Enforcement District (Additional)--Nov. 6, 1984
31 Fire District No. 6--20 mills
Page 25 of 44 HB NO. 633 ENROLLED
1 Library--6.0 mills/January 15, 1994
2 Library--1.00 mill/September 30, 2006
3 Recreational District Ward 9--6.14 mills/November 17, 2001
4 Red River
5 Law Enforcement District (Additional)--5 mills/April 5, 1980
6 St. Bernard
7 St. Bernard Port, Harbor and Terminal District--All millages
8 Library--All millages
9 St. Charles
10 Law Enforcement District (Add.)--7.75 mills/Nov. 4, 1980
11 Library--3 mills/September 27, 1986
12 Law Enforcement District –3.75 mills/July 16, 2005
13 Assessor's original millage
14 St. Helena
15 Parishwide Road District Maintenance
16 Road District #1 Maintenance
17 Sub-Road District #2 of Road District #2 Maintenance
18 Road District #3 Maintenance
19 Road District #4 Maintenance
20 Road District #5 Maintenance
21 Road District #6 Maintenance
22 Parish Library
23 Fire Protection District #5 Maintenance
24 Law Enforcement District--10 mills/May 3, 1986
25 Assessor's original millage
26 Sub-Road District #1 of Road District #2
27 Fire Protection District #2
28 Fire Protection District #3
29 Florida Parishes Juvenile Detention Center--3 mills/1995
Page 26 of 44 HB NO. 633 ENROLLED
1 St. James
2 St. James Hospital Board--4.31 mills/May 18, 1979
3 Gramercy Recreation District--5 mills/May 18, 1979
4 Law Enforcement District--6.00 mills/July 16, 1988
5 Assessment District, 1985
6 St. John
7 Law Enforcement District (Additional)--15.18 mills/May 17, 1980
8 Assessor's original millage
9 St. Landry
10 Gravity Drainage District No. 1 of Ward 2
11 Fire District #3
12 Fire District #2
13 Fire District No. 5
14 St. Landry Parish School Board--12 mills/May 3, 1986
15 Jail Maintenance Tax--1 mill/April 30, 2011
16 Fire District No. 6
17 Acadia-St. Landry Hospital District--7 mills/November 2, 1982
18 Road District #11A, Sub-1--10.00 mills/1993
19 Road District #11-A, Sub-2 Maintenance--5 mills/April 30, 1983
20 Road District #3, Ward 1, Sub-1 Main.--10 mills/Jan. 21, 1984
21 Road District #12, Ward 2--2.65 mills/January 1, 1979
22 Road District #1, Ward 3
23 Road District #4--10 mills/July 21, 2001
24 Road District #5--15 mills/1993
25 Road District #6--15 mills/ May 4, 2002
26 Assessor's original millage
27 South St. Landry Comm. Library Dist.--5.75 mills/Nov. 16, 1991
28 Fire District #1
29 St. Martin
30 Assessor's original millage
Page 27 of 44 HB NO. 633 ENROLLED
1 St. Mary
2 Wax Lake East Drainage District
3 Sub Gravity Drainage District of Wax Lake East
4 Assessor--2.9 mills/1982
5 Hospital Service District No. 1--7.88 mills/1999
6 Hospital Service District No. 1--6 mills/1999
7 Hospital Service District No. 1--3.47 mills/2003
8 St. Tammany
9 All millages listed on the tax roll, and in particular the parish library millages
10 authorized on April 5, 1980, and May 5, 1984, with the exception of the sheriff's original
11 millage, shall share on a pro rata basis.
12 Tangipahoa
13 Road Lighting District No. 2--5 mills/July 21, 1990
14 Library--.60 mills/1984
15 Library Maint.--2.60 mills/May 4, 1985
16 Garbage District # 1 Maint.--10 mills/March 26, 1983
17 Road District # 7 Maint.--5 mills/Sept. 11, 1982
18 Fire Dist. #1--2.10 mills/1978
19 Fire Protection District No. 1--7 mills/1998
20 Fire Dist. #1--5.65 mills/1996
21 Fire Protection District # 2--10 mills/May 5, 1984 (2 taxes)
22 Fire Dist. #2--10 mills/1996
23 Law Enforcement District (Additional)--10 mills
24 Drainage District #4 Maint.--3 mills/April 30, 1983
25 Assessor's original millage
26 Gravity Drainage District No. 5--5 mills/April 7, 1990
27 Florida Parishes Juvenile Detention Center--3 mills/1995
28 Pontchatoula Recreation Dist.--10 mills/1996
29 Independence Recreation Dist.--15 mills/1996
30 Hammond Alternate School -- 3 mills/1996
31 Hammond Recreation District No. 1 – 10 Mills/November 10, 2010
Page 28 of 44 HB NO. 633 ENROLLED
1 Tensas
2 Gravity Drainage Dist. No. 2--3 mills/October 3, 1992
3 Medical Services--12 mills/February 28, 1987
4 Assessor's additional millage--1988
5 Terrebonne
6 All millages listed on the tax roll, except the sheriff's original millage, shall share a
7 pro rata basis.
8 Vermilion
9 Subroad Dist. No. 5 of Road Dist. No. 2--5 mills/1979
10 Road District No. 3--5 mills/1979
11 Subroad Dist. No. 2 of Road Dist. No. 2--5 mills/1979
12 Library -- 1.12 mills/1994
13 Washington
14 Washington Schools Spec. Main./Op.--0.90 mills/1984
15 School District #2 Maintenance--0.98 mills/1981
16 School District #2 Support--0.98 mills/1981
17 Bogalusa City Schools Main./Op.--23 mills/1989
18 Library--4.57 mills/1987
19 Angie School--5 mills/1990
20 Assessor's millage
21 Rich. FD #2 -- 8 mills/1998
22 Bonner Creek Fire Dist.--8.46 mills/1987
23 Bonner Creek Fire Dist.--5 mills/1996
24 Spring Hill Fire Dist. #8--5.73 mills/1995
25 Spring Hill Fire District #8 -- 6 mills/1998
26 Mt. Herman Fire Dist. #9--16 mills/1995
27 Pine Fire Dist. #4--10 mills/1995
28 Angie Fire Dist. #5--10 mills/1992
29 Varnado Fire Dist. #6--10 mills/1992
30 Fire Dist. #7--5 mills/1996
31 Fire Dist. #7--12.27 mills/1992
Page 29 of 44 HB NO. 633 ENROLLED
1 Hayes Creek Fire District #3--17 mills/1999
2 Florida Parishes Juvenile Detention Center--3 mills/1995
3 West Baton Rouge
4 Law Enforcement District (Additional)--5 mills/1980
5 Assessment District of West Baton Rouge Parish–1.35 mills/1985
6 West Carroll
7 Ward 1 Road Maintenance--5.45 mills
8 Ward 2 Road Maintenance--4.59 mills
9 Ward 2 Special Tax--Road District #2--2.75 mills
10 Ward 3 Road Maintenance--4.96 mills
11 Ward 3 Special Tax--Road Dist. #3--2.98 mills
12 Ward 4 Road Maintenance--Road Dist. No. 4-4--4.20 mills
13 Ward 4 Road Maintenance--Road Dist. No. 4-6--5.28 mills
14 Ward 4 Special Tax--Road Dist. #4-4--2.52 mills
15 Ward 4 Special Tax--Road Dist. #4-6--3.17 mills
16 Ward 5 Road Maintenance--4.78 mills
17 Ward 5 Special Tax--Road Dist. No. 5--2.87 mills
18 Public Health Unit Maintenance--1.5 mills/ 1980
19 Roads & Bridges--8 mills/March 30, 1985
20 School Parishwide Maintenance--10 mills/ 1990
21 Assessment District
22 West Feliciana
23 Law Enforcement District (Additional)--6 mills/1986
24 Assessor's original millage
25 Winn
26 Law Enforcement District (Additional)--8 mills/1981
27 Assessor's original millage
28 Library -- 1979 millage
29 Library -- 3 mills/1999
30 C.(1) If the amount distributed to the tax collector and the city of New Orleans is
31 less than the amount required to reimburse tax losses on the basis of the tax rolls of the
Page 30 of 44 HB NO. 633 ENROLLED
1 current calendar year as provided in Subsection A of this Section, the tax collector and the
2 city of New Orleans shall prorate such lesser amount among the various tax recipient bodies
3 within the parish so that the lesser amount received by each tax recipient body shall be
4 proportionate to the reduction in the total amount distributed to each parish, and the amount
5 distributed by the state treasurer to the city treasurer of the city of Monroe shall be based
6 upon similar prorating, if necessary; however, in the parish of St. Bernard, the Lake Borgne
7 Levee District shall receive a minimum of $163,000 and the St. Bernard Port, Harbor and
8 Terminal District shall receive a minimum of $125,000 and, in Allen Parish the Special Law
9 Enforcement District shall receive a minimum of $58,000 and the Assessor shall receive a
10 minimum of $36,500.
11 (2) No bond millages levied to service bonds under the authority of Louisiana
12 Constitution Article VI, Section 33(B) or Article XIV, Section 14 of the Louisiana
13 Constitution of 1921 or any other constitutional or statutory authority for the issuance of
14 general obligation bonds shall share in the proceeds of this Act and the governing authority
15 of the issuing political subdivision shall levy and collect or cause to be levied and collected
16 on all taxable property in the political subdivision ad valorem taxes sufficient to pay
17 principal and interest and redemption premiums, if any, on such bonds as they mature; the
18 only exceptions to this prohibition shall be specifically included in this Subsection. In the
19 parish of Natchitoches, bond millages shall share and any tax recipient body in said parish
20 otherwise eligible to participate in the revenue sharing fund may use the funds for the
21 retirement of the principal, interest, or premium, if any, or any combination thereof, of any
22 outstanding bonded indebtedness of such tax recipient body. In the parish of Livingston the
23 millage authorized in 1975 for the parish health unit shall share as an operation and
24 maintenance millage. In the parish of Avoyelles, the Ward 7 School District Construction
25 Tax and the Ward 10 School District Construction Tax shall each share as an operation and
26 maintenance millage. In the parish of DeSoto, the 150 mills authorized for School District
27 #2 shall share as an operation and maintenance millage. In the parish of East Baton Rouge,
28 the BREC Capital Improvement Tax shall share as an operation and maintenance millage.
29 Bond millages may share in the parish of Sabine; however, if there are no excess funds those
30 millages levied for operation and maintenance of those taxing districts eligible for
31 reimbursement shall have priority for reimbursement to the extent that funds are available.
Page 31 of 44 HB NO. 633 ENROLLED
1 In the parish of Bossier, bond millages and operation and maintenance millages shall share
2 on a pro rata basis and the school bonds listed in Section 9(B)(3) shall share as provided
3 therein.
4 (3) In the parish of St. Tammany, the parish governing authority shall make
5 available out of its allocated funds a sufficient amount for the operation and maintenance of
6 the food stamp offices and the service office for veterans established under R.S. 29:261. In
7 the parish of St. Tammany, the parish governing authority shall make available out of its
8 allocated funds five thousand dollars for the St. Tammany Humane Society. In the event of
9 any decrease in the state's appropriated portion of the salaries of the St. Tammany Parish
10 Registrar of Voters Office, the parish governing authority shall make available out of its
11 allocated funds a sufficient amount to replace such state funds, not to exceed $15,537.58.
12 Of the funds allocated within the parish of St. Charles, thirty thousand dollars shall be
13 distributed to the St. Charles Department of Community Services to be used for the
14 operation of an outreach program at the St. Rose Community Center. Of the funds allocated
15 within the parish of Acadia, $180,000 shall be distributed to the law enforcement district.
16 Section 10. In the event the distribution to the tax collector in each parish and to the
17 city of New Orleans is more than the amount necessary to satisfy the requirements of
18 Sections 6 and 7 of this Act and to reimburse all tax recipient bodies as set forth in Section
19 9 of this Act, then the city of New Orleans and the tax collector in each parish, within fifteen
20 days after receipt thereof, shall distribute such remaining excess amount as follows, except
21 as otherwise provided in Subsection D of this Section:
22 A. The portion of the excess equal to the ratio that the parish public school
23 population bears to the total population of the parish shall be allocated and distributed to the
24 respective city and parish school boards in the parish proportionate to the public school
25 population of each.
26 B. The next portion of the excess remaining after allocation and distribution to the
27 school boards, equal to the ratio that the total population of all incorporated areas in the
28 parish bears to the total parish population, shall be allocated and distributed to the respective
29 incorporated municipalities of the parish proportionate to the respective population of each.
Page 32 of 44 HB NO. 633 ENROLLED
1 C. The remaining portion of such excess, if any, after allocation and distribution to
2 the school boards and incorporated areas of a parish, shall be allocated and distributed to the
3 parish governing authority.
4 D. For purposes of this Subsection only, "tax recipient bodies" shall mean and
5 include any recipient of excess funds hereunder. In the following parishes the tax collector
6 thereof, or in Orleans Parish, the city of New Orleans, within fifteen days after receipt
7 thereof, shall distribute such excess amount as follows:
8 (1) In the parish of Plaquemines, one hundred percent thereof to the parish
9 governing authority.
10 (2) In the parishes of Cameron, St. Charles, and St. John the Baptist, seventy-five
11 percent thereof to the parish governing authority, and twenty-five percent thereof to the
12 parish school board.
13 (3) In the city of New Orleans, seventy percent thereof to the city of New Orleans
14 and thirty percent thereof to the Orleans Parish School Board.
15 (4) In the parish of Jefferson, sixty percent thereof to the parish governing authority,
16 twenty-five percent thereof to the parish school board, and fifteen percent thereof to the
17 incorporated municipalities in the parish, to be distributed to such incorporated
18 municipalities pro rata on a population basis. However, no less than twenty-five percent of
19 the funds distributed to the parish governing authority in this Paragraph shall be utilized for
20 existing drainage projects and for providing for additional pumps for those projects and
21 excluding normal labor operating costs and other normal operational costs; such funds may
22 also be used to repair parish property damaged by storms.
23 (5) In the parishes of Acadia, Bienville, East Feliciana, Franklin, Jackson, St.
24 Helena, St. James, Vernon, Washington, and West Feliciana, fifty percent thereof to the
25 parish governing authority, twenty-five percent thereof to the parish school board except that
26 in the parish of Washington, which has a dual parish and city school administration, the
27 twenty-five percent to the school boards shall be prorated between the parish and city school
28 systems on the basis of public school population, and twenty-five percent thereof to the
29 incorporated municipalities in the parish, to be distributed to such incorporated
30 municipalities pro rata on a population basis, except that in the parish of West Feliciana the
31 initial fifteen thousand dollars of such excess shall be retained by the sheriff and the
Page 33 of 44 HB NO. 633 ENROLLED
1 twenty-five percent for incorporated municipalities shall be distributed to the town of St.
2 Francisville. In the parish of East Feliciana, the initial twenty-five thousand dollars of such
3 excess shall be retained by the sheriff.
4 (6) In the parish of Jefferson Davis, the portion of the excess equal to the ratio that
5 the public school population of the parish bears to the total population of the parish shall be
6 allocated and paid to the Jefferson Davis Parish School Board, ten thousand dollars shall be
7 allocated and paid to the Assessor for Jefferson Davis Parish, and of the remainder of the
8 excess, fifty percent thereof to the parish governing authority and fifty percent thereof to the
9 incorporated municipalities in the parish, two thousand one hundred dollars to be distributed
10 to each incorporated municipality and the balance thereof to be distributed to such
11 incorporated municipalities pro rata on a population basis.
12 (7) In the parish of St. Landry, thirty thousand dollars to the parish school board for
13 the operation of two food processing plants and the remainder as follows: twenty-five
14 percent to the sheriff for the operation and maintenance of his office; twenty-five percent to
15 the parish school board for use by the school board; twenty-five percent to the municipalities
16 of the parish, out of which five hundred dollars shall first be given to each municipality and
17 the balance shall be distributed to the municipalities on the basis of the formula applying to
18 the distribution of the tobacco tax; and twenty-five percent to the parish governing authority.
19 (8) In the parishes of Catahoula and Concordia, forty-four percent thereof to the
20 parish governing authority, thirty-three percent thereof to the parish school board, and
21 twenty-three percent thereof to the incorporated municipalities in the parish, to be distributed
22 to such incorporated municipalities pro rata on a population basis; prior to the distribution
23 of any excess funds in Concordia Parish, the parish libraries therein shall be reimbursed an
24 amount equal to any increase in the sheriff's commission deducted from library taxes over
25 and above the percentage authorized to be deducted in the 1975 calendar year; and the
26 balance of the excess shall be distributed as provided in this Paragraph. However, in the
27 parish of Catahoula, the tax collector shall retain the sum of seventeen thousand dollars of
28 the excess, in addition to the commission provided in Section 6 of this Act, and the balance
29 of the excess shall be distributed as provided in this Paragraph; and further, in the parish of
30 Concordia, the tax collector shall retain the sum of thirty-five thousand dollars of the excess,
Page 34 of 44 HB NO. 633 ENROLLED
1 in addition to the commission provided in Section 6 of this Act, and the balance of the excess
2 shall be distributed as provided in this Paragraph.
3 (9) In the parishes of Sabine and Tangipahoa, forty percent thereof to the parish
4 governing authority, thirty percent thereof to the parish school board, and thirty percent
5 thereof to the incorporated municipalities in the parish, to be distributed to such incorporated
6 municipalities pro rata on a population basis.
7 (10) In the parishes of Tensas and Winn, thirty-five percent thereof to the parish
8 governing authority, thirty-five percent thereof to the parish school board, and thirty percent
9 thereof to the incorporated municipalities in the parish, to be distributed to such incorporated
10 municipalities pro rata on a population basis.
11 (11) In the parishes of Allen, Avoyelles, Bossier, Claiborne, DeSoto, East Carroll,
12 Evangeline, Iberia, Lafayette, Lincoln, Madison, Rapides, Richland, St. Martin, St. Mary,
13 Union, Webster, and West Carroll, thirty-three and one-third percent thereof to the parish
14 governing authority, thirty-three and one-third percent thereof to the parish school board, and
15 thirty-three and one-third percent thereof to the incorporated municipalities in the parish, to
16 be distributed to such incorporated municipalities pro rata on a population basis. Further,
17 in the parish of Evangeline the additional excess funds received by the school board as a
18 result of the change in percentages from those provided in Act 719 of the 1975 Regular
19 Session of the Louisiana Legislature shall be used solely for the purpose of restoring the
20 salaries or benefits to those school board employees to the same level or amount as were
21 paid prior to the recent reductions or decreases in such salaries or benefits; however, if the
22 excess funds are insufficient to restore the salaries or benefits to their former level or
23 amount, then the excess funds shall be distributed on a pro rata basis. In the parish of
24 Lafayette, the initial distribution shall be sixty thousand dollars to the Lafayette Association
25 for Retarded Citizens, Incorporated, for operating expenses, one hundred seventy thousand
26 dollars to the Lafayette Parish Sheriff, and the balance of the excess shall be distributed as
27 provided above in this Paragraph. In the parish of Union, the initial distribution shall be six
28 thousand dollars to the Spencer-West Sterlington Fire Protection District, Incorporated, for
29 operating expenses; thereafter, the sheriff and ex officio tax collector shall retain the sum of
30 fifty thousand dollars of the excess, in addition to the commission provided in Section 6 of
31 this Act, and the balance of the excess shall be distributed as provided above in this
Page 35 of 44 HB NO. 633 ENROLLED
1 Paragraph. In the parish of St. Mary, the parish governing authority shall make available out
2 of its allocated excess funds a sufficient amount to the parish registrar of voters to pay the
3 expenses of voter canvass required by law. In the parish of East Carroll the tax collector
4 shall retain the sum of fifteen thousand dollars of the excess, in addition to the commission
5 provided in Section 6 of this Act, and the balance of the excess shall be distributed as
6 provided above in this Paragraph. In the parish of Claiborne the tax collector may retain up
7 to an aggregate of ten percent of the excess as agreed to by resolution passed by the parish
8 governing authority before receiving its part designated in this Paragraph, by resolution
9 passed by the parish school board before receiving its part as designated in this Paragraph,
10 and a resolution from each municipality in said parish; each of the above bodies in Claiborne
11 Parish may provide the same or a different percentage for the sheriff but not to exceed ten
12 percent of its share. In the parish of Webster the tax collector may retain up to an aggregate
13 of ten percent of the excess to be received by the cities of Minden and Springhill and upon
14 passage of resolutions authorizing same by respective governing authorities may retain
15 amounts fixed in the resolution not to exceed ten percent of excess received by the police
16 jury of Webster Parish and each of the other incorporated municipalities in Webster Parish.
17 (12) In the parishes of Iberville, Pointe Coupee, and West Baton Rouge, thirty-three
18 and one-third percent thereof to the parish governing authority, thirty-three and one-third
19 percent thereof to the parish school board, and thirty-three and one-third percent thereof of
20 such excess amount to the incorporated municipalities in the parish, in the same amounts of
21 funds as were distributed to each in 1972 under the provisions of Act 4 of the 1972
22 Extraordinary Session except:
23 (a) If the amount of excess funds is insufficient to supply the amounts distributed
24 in 1972 to each incorporated municipality in the parish, the amount to be allocated and
25 distributed to each incorporated municipality shall be reduced by the ratio that the amount
26 of excess funds distributed to it in 1972 under Act 4 of the 1972 Extraordinary Session bore
27 to the total amount of excess funds then so distributed to all of the incorporated
28 municipalities in the parish; or
29 (b) If the amount of such excess funds exceeds the amount necessary to supply the
30 same amounts of excess funds distributed in 1972 to each incorporated municipality in the
31 parish, the excess over the amounts distributed in 1972 shall be allocated and distributed to
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1 each incorporated municipality in the parish in the ratio that the population in each bears to
2 the total population of all of the incorporated municipalities in the parish.
3 However, in the parish of Pointe Coupee, the sheriff shall retain the sum of ten
4 thousand dollars of such excess amount, in addition to the commission provided in Section
5 6 of this Act, to be used for the operation and maintenance of his department, and the
6 balance of the excess shall be distributed as provided above in this Paragraph.
7 (13) In the parish of Ouachita, the funds shall be distributed as follows: thirty-three
8 percent thereof to the parish governing authority, thirty percent thereof to the city and parish
9 school boards to be prorated between the city and parish school boards on the basis of public
10 school population, and thirty-seven percent thereof to the incorporated municipalities in the
11 parish, to be distributed to such incorporated municipalities pro rata on a population basis.
12 (14) In the parish of Caddo, twenty-five percent thereof to the parish governing
13 authority, thirty-five percent thereof to the parish school board, and forty percent thereof to
14 the incorporated municipalities in the parish, to be distributed to such incorporated
15 municipalities pro rata on a population basis.
16 (15) In the parish of East Baton Rouge, such excess amount shall be distributed to
17 the East Baton Rouge Parish School Board, the East Baton Rouge City-Parish Government,
18 the town of Zachary, the city of Baker and the East Baton Rouge Parish Recreation
19 Commission in proportion to the ad valorem taxes collected by or reimbursed to each and
20 sales taxes collected by each in the twelve-month period ending June 30, 1974, and every
21 subsequent twelve-month period. However, twenty thousand dollars of such excess funds
22 shall be dedicated to each of the following volunteer fire departments: Pride, Sharon Hills,
23 Central, Brownsfield and East Side.
24 (16) In the parish of Calcasieu, thirty-three and one-third percent thereof to the
25 parish governing authority, thirty-three and one-third percent thereof to the parish school
26 board, and thirty-three and one-third percent thereof to the incorporated municipalities in the
27 parish, two thousand one hundred dollars to be distributed to each incorporated municipality
28 and the balance thereof to be distributed to such incorporated municipalities pro rata on a
29 population basis.
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1 (17) In the parish of Beauregard, forty percent thereof to the parish governing
2 authority, thirty-five percent thereof to the parish school board, and twenty-five percent
3 thereof to the incorporated municipalities in the parish, to be distributed to such incorporated
4 municipalities pro rata on a population basis.
5 (18) In the parish of Morehouse, one-third thereof to the parish school board,
6 one-third thereof to the parish governing authority, and one-third thereof to the incorporated
7 municipalities in the parish, to be distributed to such incorporated municipalities pro rata on
8 a population basis.
9 (19) In the parish of Grant, fifty percent thereof to the sheriff and fifty percent
10 thereof to the parish governing authority.
11 (20) In the parish of Lafourche, one hundred percent thereof to the parish governing
12 authority, the first two hundred thousand dollars of which shall be used for existing parish
13 roads.
14 (21) In the parishes of Caldwell and LaSalle, one-third thereof to the parish
15 governing authority, one-third thereof to the parish school board, and one-third thereof to
16 the incorporated municipalities in the parish, to be distributed to such incorporated
17 municipalities pro rata on a population basis. Prior to the distribution of any excess funds
18 in LaSalle Parish, one thousand dollars shall be disbursed to the Hardtner Medical Center,
19 a publicly owned hospital, to be donated to the Medical Scholarship Fund, and five thousand
20 dollars shall be disbursed to the LaSalle Association for the Developmentally Delayed,
21 however, none of these monies are to be used for salaries and provided that this amount is
22 spent to directly assist the students, and the balance of the excess shall be distributed as
23 provided above in this Paragraph.
24 (22) In the parish of Rapides, the initial fifteen thousand dollars of such excess shall
25 be paid over to the town of Ball, and the remainder of the excess shall be divided as follows:
26 thirty-three and one-third percent thereof to the parish governing authority, thirty-three and
27 one-third percent thereof to the parish school board, and thirty-three and one-third percent
28 thereof to the incorporated municipalities pro rata on a population basis.
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1 (23) In the parish of Vermilion, sixty percent to the sheriff and forty percent to the
2 Vermilion Parish assessor.
3 (24) In the parish of Red River, the initial distribution shall be two thousand five
4 hundred dollars to the National Guard Armory located in said parish and the balance of the
5 excess shall be distributed as provided in Subsections A, B, and C of this Section.
6 (25) In the parish of Assumption, the first twenty thousand dollars of excess shall
7 be distributed to the Assumption Parish Assessor, with the residual being distributed as
8 provided in Subsections A, B, and C of this Section.
9 E. In the parishes of Allen and Cameron, such excess amounts shall not be expended
10 until the parish or expending authority or agency has received the approval of a majority of
11 the legislative delegation representing the parish, the senators and representatives each
12 having an equal vote, provided that if there is a tie vote, the parish or expending authority
13 or agency shall have one vote in order to break the tie vote.
14 F. In order to provide flexibility in the use of excess funds, no excess funds shall be
15 distributed to any recipient by the tax collector of the parish of Evangeline as provided in
16 this Section until approval of such distribution of excess funds to each recipient thereof has
17 been granted by the member or members of the House of Representatives and the Senate
18 who represent the parish in the legislature. Such approval shall be requested by the chief
19 executive officer of the recipient body who shall submit to the respective members of the
20 legislature a written request for such excess funds, such written request to contain the
21 amount of excess funds requested and the purpose for which they will be expended. Upon
22 receipt, but only upon receipt, by the tax collector of the written approval of such a request
23 from each of the members of the legislature who represent the parish, the tax collector of the
24 parish shall make the distribution requested provided that such distribution is in compliance
25 with the provisions of this Act and particularly other provisions of this Section.
26 Section 11. The parish governing authority shall have the power and authority to
27 expend such excess funds received by it for any governmental purpose or function and may
28 allocate and distribute any portion of such excess funds received by it to its tax recipient
29 bodies, sheriff, other taxing districts, incorporated municipalities, and other public officials.
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1 Section 12. In accordance with the provisions of this Act, the amount to be
2 distributed to each parish and to the city of New Orleans during the Fiscal Year 2022-2023
3 shall be as follows:
4 Total Due Sheriff's Retirement
5 PARISH FY 2022-2023 Fund Contribution
6 ACADIA $1,155,480 $145,198 $20,906
7 ALLEN 467,048 71,966 9,485
8 ASCENSION 2,564,599 124,942 19,668
9 ASSUMPTION 419,446 84,820 7,967
10 AVOYELLES 797,037 122,994 16,194
11 BEAUREGARD 734,076 81,996 11,641
12 BIENVILLE 260,997 58,040 8,087
13 BOSSIER 2,474,742 166,037 45,546
14 CADDO 4,484,371 534,630 207,163
15 CALCASIEU 4,016,827 459,548 120,824
16 CALDWELL 207,050 46,062 6,370
17 CAMERON 122,318 48,497 7,987
18 CATAHOULA 190,762 45,575 6,050
19 CLAIBORNE 290,029 52,879 6,509
20 CONCORDIA 379,986 71,089 9,704
21 DESOTO 565,352 53,268 6,969
22 EAST BATON ROUGE 8,644,757 693,169 239,151
23 EAST CARROLL 134,110 43,141 6,609
24 EAST FELICIANA 396,469 47,620 4,752
25 EVANGELINE 646,559 71,089 10,483
26 FRANKLIN 407,036 71,187 15,115
27 GRANT 456,750 59,793 7,128
28 IBERIA 1,393,277 216,287 36,880
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1 IBERVILLE 600,753 135,459 16,174
2 JACKSON 301,609 63,591 9,884
3 JEFFERSON 8,382,812 1,296,357 276,670
4 JEFFERSON DAVIS 635,318 67,486 15,295
5 LAFAYETTE 4,729,461 300,036 56,768
6 LAFOURCHE 1,516,396 187,754 39,096
7 LASALLE 298,853 53,366 6,969
8 LINCOLN 893,007 70,797 18,410
9 LIVINGSTON 2,864,028 163,506 26,397
10 MADISON 187,487 43,141 8,007
11 MOREHOUSE 505,241 97,480 18,111
12 NATCHITOCHES 727,940 104,394 15,475
13 ORLEANS 6,981,049 0 0
14 OUACHITA 3,017,873 266,439 63,896
15 PLAQUEMINES 445,591 139,842 24,780
16 POINTE COUPEE 428,685 62,422 8,426
17 RAPIDES 2,586,331 316,494 74,898
18 RED RIVER 158,297 40,998 2,936
19 RICHLAND 406,017 63,786 13,638
20 SABINE 465,080 66,707 10,323
21 ST. BERNARD 845,681 337,626 60,002
22 ST. CHARLES 1,037,107 103,226 19,149
23 ST. HELENA 228,620 43,433 5,811
24 ST. JAMES 401,565 90,371 15,155
25 ST. JOHN 846,582 115,301 14,057
26 ST. LANDRY 1,630,777 266,829 40,195
27 ST. MARTIN 1,050,581 109,166 12,500
28 ST. MARY 1,004,751 184,540 36,461
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1 ST. TAMMANY 5,293,152 267,997 47,842
2 TANGIPAHOA 2,632,970 270,042 37,200
3 TENSAS 81,947 33,402 5,311
4 TERREBONNE 2,125,853 217,456 43,429
5 UNION 433,096 57,456 8,167
6 VERMILION 1,153,424 118,807 20,047
7 VERNON 942,805 158,442 22,204
8 WASHINGTON 896,407 131,369 18,410
9 WEBSTER 757,587 104,005 22,583
10 WEST BATON ROUGE 541,882 72,745 10,303
11 WEST CARROLL 199,894 45,186 9,305
12 WEST FELICIANA 281,428 39,343 3,754
13 WINN 272,985 61,643 7,528
14 TOTAL $90,000,000 $9,738,267 $1,996,754
15 Section 13. The state treasurer shall distribute one-third of the total amount herein
16 allocated to the parishes from the revenue sharing fund to the parish tax collector, or in
17 Orleans Parish to the city of New Orleans, not later than the first day of December in each
18 year, one-third thereof not later than the fifteenth day of March in each year and one-third
19 thereof not later than the fifteenth day of May in each year, and each one-third of the total
20 allocation shall be distributed in accordance with the provisions of Sections 6, 7, 9, and 10
21 of this Act; however, the legislative auditor may authorize the granting of additional sums
22 due any recipient in advance upon a showing that the advance receipt of such funds is
23 reasonably necessary. If the state treasurer does not distribute the fund on or before the dates
24 specified in this Act, any interest or other income derived by the state from the parish
25 allocations, earned prior to the distribution to the parishes, shall be paid over a pro rata basis
26 together with the principal amounts due the parishes under the provisions of this Act. Any
27 interest or other income derived by the parish tax collector or the city of New Orleans from
28 the investment or other use of such total parish allocations received from the state treasurer,
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1 earned prior to the distributions within the parish as required by the foregoing provisions of
2 this Act, shall be paid over a pro rata basis together with the principal amounts due the local
3 recipients under the provisions of this Act upon distribution thereto, and the parish tax
4 collectors or the city of New Orleans may retain only investment income earned on that
5 portion of the total parish allocation to which they are otherwise entitled under the provisions
6 of this Act. In light of the fact that all assessment roll figures will not be available in time
7 to base the December distribution by the treasurer on current figures, the distribution of
8 funds on the first day of December pursuant to this Act shall be based on the distribution
9 figures for Fiscal Year 2021-2022. The remaining two distributions on the fifteenth day of
10 March and the fifteenth day of May shall be based on current figures for Fiscal Year
11 2022-2023, and such distributions shall be adjusted to compensate for the differences
12 resulting in the use of the Fiscal Year 2021-2022 figures for the December distribution.
13 Section 14. On or before such date as shall be established by the state treasurer, each
14 tax collector, the city of New Orleans, and the city treasurer of the city of Monroe annually
15 shall file with the state treasurer, on such forms as the state treasurer may require, all
16 information necessary to the computation of the funds to be distributed within the parishes,
17 including, but not limited to, a listing of all such local entities seeking eligibility for funds
18 as a tax recipient body under the qualifications set out in Section 1(A) of this Act, all new
19 millages of such tax recipient bodies as are listed in Section 9(B) of this Act, and all
20 remaining authorities on the tax rolls which are otherwise ineligible to participate in the
21 distribution of revenue sharing funds as tax recipient bodies. The listing shall include such
22 verification for eligibility as may be required by the state treasurer and, notwithstanding the
23 provisions of Section 12 of this Act, no revenue sharing funds shall be distributed prior to
24 receipt and acceptance by the state treasurer of such information and verification. The same
25 authorities shall in the same manner submit to the state treasurer a statement of the amount
26 of revenue sharing funds distributed to each recipient of such funds, including the amount
27 deducted for sheriffs' commissions and for retirement system contributions and shall state
28 clearly on such forms the amount of the distribution to each such recipient which is derived
29 from excess funds and the amount of such distribution which represents reimbursement for
30 tax losses by reasons of the homestead exemption. Such statement shall also include the
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1 amount of any revenue sharing funds which remain to be distributed and the recipients to
2 which such remaining funds will be distributed.
SPEAKER OF THE HOUSE OF REPRESENTATIVES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED:
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