HLS 25RS-92 ORIGINAL
2025 Regular Session
HOUSE BILL NO. 464
BY REPRESENTATIVE GEYMANN
TAX/AD VALOREM-MFG/EXEMP: (Constitutional Amendment) Limits eligibility of
solar facilities from participating in the ad valorem tax exemption program known
commonly as ITEP
1 A JOINT RESOLUTION
2Proposing to amend Article VII, Section 21(F) of the Constitution of Louisiana, relative to
3 ad valorem tax; to provide for the ad valorem tax exemption program for certain
4 manufacturing establishments and additions; to establish certain requirements and
5 standards for the program; to provide for eligibility of solar power generation
6 facilities for the program; to provide for definitions; to provide for submission of the
7 proposed amendment to the electors; to provide for an effective date; and to provide
8 for related matters.
9 Section 1. Be it resolved by the Legislature of Louisiana, two-thirds of the members
10elected to each house concurring, that there shall be submitted to the electors of the state of
11Louisiana, for their approval or rejection in the manner provided by law, a proposal to
12amend Article VII, Section 21(F) of the Constitution of Louisiana, to read as follows:
13 §21. Other Property Exemptions
14 Section 21. In addition to the homestead exemption provided for in Section
15 20 of this Article, the following property and no other shall be exempt from ad
16 valorem taxation:
17 * * *
18 (F)(1) Notwithstanding any contrary provision of this Section, the State
19 Board of Commerce and Industry or its successor, with the approval of the governor,
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HB NO. 464
1 may enter into contracts for the exemption from ad valorem taxes of a new
2 manufacturing establishment or an addition to an existing manufacturing
3 establishment, on such terms and conditions as the board, with the approval of the
4 governor, deems in the best interest of the state.
5 (2) The exemption shall be for an initial term of no more than five calendar
6 years, and may be renewed for an additional five years. All property exempted shall
7 be listed on the assessment rolls and submitted to the Louisiana Tax Commission or
8 its successor, but no taxes shall be collected thereon during the period of exemption.
9 (3) No solar power generation facility shall be eligible for an exemption
10 from ad valorem taxes pursuant to this Paragraph unless all solar panels that the
11 facility utilizes for power generation are manufactured in this state.
12 (4)(a) For purposes of this Paragraph, the following definitions shall apply:
13 (i) The terms "manufacturing establishment" and "addition" as used herein
14 mean a new plant or establishment or an addition or additions to any existing plant
15 or establishment which engages in the business of working raw materials into wares
16 suitable for use or which gives new shapes, qualities or combinations to matter which
17 already has gone through some artificial process.
18 (ii) The term "solar power generation facility" means one or more solar
19 energy collectors or solar energy systems that provide for the collection of solar
20 energy or the subsequent use of that energy as thermal, mechanical, or electrical
21 energy. The term shall include any facility or equipment used to support the
22 operation of solar energy collectors or solar energy systems for power generation.
23 * * *
24 Section 2. Be it further resolved that, if approved by the voters, this proposed
25amendment shall be effective beginning January 1, 2027, and shall be applicable to property
26taxes beginning in tax year 2027.
27 Section 3. Be it further resolved that this proposed amendment shall be submitted
28to the electors of the state of Louisiana at the statewide election to be held on November 3,
292026.
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HB NO. 464
1 Section 4. Be it further resolved that on the official ballot to be used at the election,
2there shall be printed a proposition, upon which the electors of the state shall be permitted
3to vote YES or NO, to amend the Constitution of Louisiana, which proposition shall read as
4follows:
5 Do you support an amendment to prohibit a solar power generation facility
6 from receiving property tax exemptions unless all of the facility's solar panels
7 are manufactured in Louisiana? (Effective January 1, 2027) (Amends Article
8 VII, Section 21(F))
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 464 Original 2025 Regular Session Geymann
Abstract: Prohibits solar power generation facilities from becoming eligible for the
property tax exemption program of the State Board of Commerce and Industry unless
all of their solar panels are manufactured in La.
Present constitution authorizes the State Board of Commerce and Industry or its successor,
with the approval of the governor, to enter into contracts for the exemption from ad valorem
property taxes of new manufacturing establishments or additions to existing manufacturing
establishments (an incentive program known commonly as the Industrial Tax Exemption
Program or ITEP). Present constitution provides for definitions and requirements applicable
to this tax exemption program.
Proposed constitutional amendment retains present constitution and prohibits solar power
generation facilities from receiving tax exemptions through the program unless all solar
panels that the facility utilizes for power generation were manufactured in La.
Proposed constitutional amendment defines "solar power generation facility" as one or more
solar energy collectors or solar energy systems that provide for the collection of solar energy
or the subsequent use of that energy as thermal, mechanical, or electrical energy. Provides
that the term shall include any facility or equipment used to support the operation of solar
energy collectors or solar energy systems for power generation.
Provides for submission of the proposed amendment to the voters at the statewide election
to be held Nov. 3, 2026.
Effective January 1, 2027, and applicable to property taxes beginning in tax year 2027.
(Amends Const. Art. VII, §21(F))
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