Louisiana 2025 Regular Session

Louisiana House Bill HB365

Introduced
4/3/25  
Refer
4/3/25  
Refer
4/14/25  
Report Pass
4/15/25  
Engrossed
5/6/25  
Refer
5/7/25  
Report Pass
5/19/25  
Enrolled
6/12/25  
Chaptered
6/20/25  

Caption

Provides for an optional exemption of business inventory from ad valorem taxes and to authorize the reduction of the fair market value percentage of business inventory under certain circumstances (EN SEE FISC NOTE GF EX See Note)

Companion Bills

No companion bills found.

Previously Filed As

LA HB11

Provides for the homestead exemption, special assessment level, and other property tax exemptions for purposes of determining ad valorem taxation of certain property (Items #1 and 10) (EN SEE FISC NOTE LF RV See Note)

LA HB153

(Constitutional Amendment) Phases-in, over a four year period, a property tax exemption for items constituting business inventory (OR -$444,000,000 LF RV See Note)

LA HB16

Provides for the homestead exemption, special assessment level, and other property tax exemptions for purposes of determining ad valorem taxation of certain property (Items #1 and 10) (OR SEE FISC NOTE LF RV See Note)

LA SB2

Constitutional amendment to phase out the tax on inventory and establish the maximum allowable exemption for the industrial property tax exemption program. (2/3 - CA13s1(A)) (EG SEE FISC NOTE GF RV See Note)

LA HB921

Limits the determination of fair market value of certain real property by an assessor under certain circumstances (EN SEE FISC NOTE LF RV See Note)

LA SB505

Provides relative to the assessment, payment, and allocation of ad valorem taxes. (See Act) (EN SEE FISC NOTE LF RV See Note)

LA HB154

Establishes an income tax exemption for certain veteran-owned businesses (OR DECREASE GF RV See Note)

LA SB504

Provides relative to the assessment, payment and collection of ad valorem taxes. (See Act) (EG SEE FISC NOTE LF RV See Note)

LA SB127

Constitutional amendment to authorize the local governing authority of each parish to provide a limited ad valorem tax exemption for qualified first responders. (2/3 - CA13s1(A)) (EN DECREASE LF RV See Note)

LA HB2

Provides for a flat rate for purposes of calculating corporate income tax and terminates certain corporate income tax exemptions, deductions, and credits (Item #4) (EN SEE FISC NOTE RV See Note)

Similar Bills

LA HB366

(Constitutional Amendment) Authorizes parishes to exempt business inventory from ad valorem taxes and authorizes parishes to reduce the percentage of fair market value applicable to business inventory (EN SEE FISC NOTE GF EX See Note)

LA HB11

Provides for the homestead exemption, special assessment level, and other property tax exemptions for purposes of determining ad valorem taxation of certain property (Items #1 and 10) (EN SEE FISC NOTE LF RV See Note)

LA SB158

Constitutional amendment to phase out the ad valorem tax on inventory, reduce the maximum amount of the industrial property tax exemption, and provide for funding for local government. (2/3 - CA13s1(A))

LA SB2

Constitutional amendment to phase out the tax on inventory and establish the maximum allowable exemption for the industrial property tax exemption program. (2/3 - CA13s1(A)) (EG SEE FISC NOTE GF RV See Note)

LA HB328

(Constitutional Amendment) Adds ad valorem property tax exemptions for certain inventory held by manufacturers, distributors, and retailers and natural gas used in providing natural gas storage services or operating natural gas storage facilities

LA HB347

Repeals the La. income and franchise tax credit for ad valorem taxes paid to political subdivisions on inventory held by certain taxpayers

TX HJR104

Proposing a constitutional amendment to authorize the legislature to exempt from ad valorem taxation a percentage of the market value of the tangible personal property a person owns that consists of inventory held for sale at retail.

TX HB1994

Relating to an exemption from ad valorem taxation of a percentage of the appraised value of the tangible personal property a person owns that consists of inventory held for sale at retail.