SLS 23RS-311 ENGROSSED
2023 Regular Session
SENATE BILL NO. 97
BY SENATOR CARTER
TAX/AD VALOREM. Provides relative to the ad valorem tax exemption in Louisiana for
affordable housing. (2/3-CA13s1(A))
1 A JOINT RESOLUTION
2 Proposing to add Article VII, Section 21(O) of the Constitution of Louisiana, relative to ad
3 valorem taxes; to authorize local governmental authorities to exempt property from
4 ad valorem taxes to promote affordable housing; and to specify an election for
5 submission of the proposition to electors and provide a ballot proposition.
6 Section 1. Be it resolved by the Legislature of Louisiana, two-thirds of the members
7 elected to each house concurring, that there shall be submitted to the electors of the state, for
8 their approval or rejection in the manner provided by law, a proposal to add Article VII,
9 Section 21(O) of the Constitution of Louisiana, to read as follows:
10 ยง21. Other Property Exemptions
11 Section 21. In addition to the homestead exemption provided for in Section 20 of this
12 Article, the following property and no other shall be exempt from ad valorem taxation:
13 * * *
14 (O)(1) Notwithstanding any provision in this Constitution to the
15 contrary, and in accordance with procedures and conditions provided by law,
16 local governmental authorities may create rules to exempt properties comprised
17 of residential units from ad valorem taxes for the purpose of promoting and
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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. 97
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1 encouraging affordable workforce housing. The rules shall include a method of
2 rescinding exemptions for properties violating governing authority rules applied
3 through this Paragraph. The exemption may provide an exemption from ad
4 valorem tax for the total assessed value of the property, or a portion thereof, or
5 may grant the right to pay ad valorem taxes based upon the assessed valuation
6 of the property for the year prior to the commencement of the exemption.
7 Properties used as rentals for periods of less than thirty days shall not be
8 eligible for any ad valorem tax exemption pursuant to this Paragraph.
9 (2) Notwithstanding any provision of this Constitution to the contrary,
10 any decrease in the total amount of ad valorem tax collected by the taxing
11 authority as a result of an ad valorem tax exemption granted pursuant to this
12 Paragraph shall be absorbed by the taxing authority and shall not create any
13 additional tax liability for other taxpayers in the taxing district as a result of
14 any subsequent reappraisal and valuation or millage adjustment.
15 Implementation of an exemption authorized in this Paragraph shall neither
16 trigger nor be cause for a reappraisal of property or an adjustment of millages.
17 Section 2. Be it further resolved that this proposed amendment shall be submitted
18 to the electors of the state of Louisiana at the statewide election to be held on October 14,
19 2023.
20 Section 3. Be it further resolved that on the official ballot to be used at said election
21 there shall be printed a proposition, upon which the electors of the state shall be permitted
22 to vote YES or NO, to amend the Constitution of Louisiana, which proposition shall read as
23 follows:
24 Do you support an amendment to allow local governmental authorities to
25 exempt property from all or a part of ad valorem taxes that would otherwise
26 be due for the purpose of promoting affordable housing?
27 (Adds Article VII, Section 21(O))
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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. 97
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The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Danielle B. Clapinski.
DIGEST
SB 97 Engrossed 2023 Regular Session Carter
Present constitution provides an exclusive list of exemptions from ad valorem taxation.
Proposed constitutional amendment authorizes local governmental authorities to exempt
property comprised of residential units from ad valorem taxes to encourage and promote
affordable housing as provided by law.
Proposed constitutional amendment authorizes the local governmental authorities to grant
a full exemption, a partial exemption, or to freeze the assessment level at the previous year's
assessment level.
Proposed constitutional amendment requires any decrease in the total amount of ad valorem
tax collected by the taxing authority to be absorbed by the taxing authority. Provides that
implementation of the exemption shall neither trigger nor be cause for a reappraisal of
property or an adjustment of millages.
Specifies submission of the amendment to the voters at the statewide election to be held on
October 14, 2023.
(Adds Const. Art. VII, Sec. 21(O))
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.