Louisiana HB 526: TAX: (Constitutional Amendment) Provides for state and local revenue (EG SEE FISC NOTE See Note)

Bill Text

HLS 21RS-202 ENGROSSED
2021 Regular Session
HOUSE BILL NO. 526
BY REPRESENTATIVE NELSON
Prefiled pursuant to Article III, Section 2(A)(4)(b)(i) of the Constitution of Louisiana.
TAX: (Constitutional Amendment) Provides for state and local revenue
1 A JOINT RESOLUTION
2 Proposing to amend Article VI, Sections 26(A) through (C), 27, and 29, Article VII,
3 Sections 4(A), 11(C), 18(C) and (F)(1), 20(A)(1), 21(B) and (F), and 26(B), and
4 Article VIII, Section (13)(B) and (C) of the Constitution of Louisiana, to add Article
5 VI, Section 26.1 and Article VII, Sections 21(O) and 26(F) of the Constitution of
6 Louisiana, and to repeal Article VI, Section 26(E) and Article VII, Sections 2.2,
7 21(C)(10) and (12), and 26(E) of the Constitution of Louisiana, relative to state and
8 local revenue; to provide for parish ad valorem tax; to provide for parish ad valorem
9 tax millages; to provide for the cost of uncompensated healthcare; to provide for
10 municipal ad valorem tax; to provide for municipal ad valorem tax millages; to
11 provide for the approval of the electors; to provide for the maximum sales and use
12 tax rate to be levied by a local governmental subdivision or school board; to provide
13 for bond security; to prohibit a tax on net income and capital; to provide for land
14 valuation; to provide for an ad valorem tax exemption for certain business inventory;
15 to provide for the homestead exemption; to provide for the amount of the homestead
16 exemption; to provide for certain religious, burial, cultural, or educational ad
17 valorem property tax exemptions; to provide for industrial manufacturing
18 establishment ad valorem exemptions; to provide for an ad valorem tax exemption
19 for items constituting business inventory; to provide for entities eligible for capital
20 outlay funding; to provide for the Revenue Sharing Fund; to provide for the
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.

HLS 21RS-202 ENGROSSED
HB NO. 526
1 Minimum Foundation Program; to provide for definitions; to provide for
2 effectiveness; to provide for certain requirements and limitations; to provide for
3 submission of the proposed amendment to the electors; and to provide for related
4 matters.
5 Section 1. Be it resolved by the Legislature of Louisiana, two-thirds of the members
6 elected to each house concurring, that there shall be submitted to the electors of the state of
7 Louisiana, for their approval or rejection in the manner provided by law, a proposal to
8 amend Article VI, Sections 26(A) through (C), 27, and 29 of the Constitution of Louisiana
9 and to add Article VI, Section 26.1 of the Constitution of Louisiana, to read as follows:
10 §26. Parish Ad Valorem Tax
11 Section 26.(A) Parish Tax for General Purposes; Millage Limits; Increase.
12 The governing authority of a parish may levy annually an ad valorem tax for general
13 purposes not to exceed four eight mills on the dollar of assessed valuation. However,
14 in Orleans Parish the limitation shall be seven mills, and in Jackson Parish the
15 limitation shall be five mills. Millage rates may be increased in any parish when
16 approved by a majority of the electors voting thereon in an election held for that
17 purpose. for general purposes up to the amount provided for in this Paragraph
18 without approval of the electors.
19 (B) Millage Increase Not for General Purposes. When the millage increase
20 is for other than general purposes, the Millage rates may be increased in any parish
21 for purposes other than general purposes when approved by a majority of the electors
22 voting in an election held for that purpose. The proposition provided to electors for
23 the purpose of increasing a millage pursuant to this Paragraph shall state the specific
24 purpose or purposes for which the tax is to be levied and the length of time the tax
25 is to remain in effect. All proceeds of the tax levied pursuant to this Paragraph shall
26 be used solely for the purpose or purposes set forth in the proposition.
27 (C) Parish Tax in Municipality. The amount of the parish tax for general
28 purposes which any parish, except Orleans Parish, may levy, without a vote of the
29 electors, on property located wholly within any municipality which has a population
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.

HLS 21RS-202 ENGROSSED
HB NO. 526
1 exceeding one thousand inhabitants according to the last federal decennial census,
2 or other census authorized by law, and which provides and maintains a system of
3 street paving, shall not exceed one-half the tax levy for general purposes.
4 * * *
5 §26.1. Local responsibility for uncompensated healthcare costs
6 (A) Responsibility for uncompensated care provided by a hospital shall be
7 borne by the governing authority of the parish in which the hospital that delivered
8 the care is physically locate