HB 214 is a proposed constitutional amendment (not yet enacted) that would allow Louisiana property owners to qualify for an optional property tax exemption on blighted or derelict properties after rehabilitation. It requires the legislature to define terms like "blighted property" and establish rules for the exemption, including its duration and administration. The exemption would apply to tax years starting January 1, 2027, if approved by voters in November 2026. This change directly affects property owners who rehabilitate eligible properties and local governments that would administer the program.
HB 521 proposes a constitutional amendment to Louisiana's property tax system, allowing local taxing authorities (like parishes or municipalities) to adjust property tax rates to the maximum authorized rate from a prior reassessment without requiring new voter approval. The key mechanism permits these authorities to increase rates to the previous year's maximum level using a two-thirds vote of the governing body, after holding a public hearing with proper notice. This change would take effect January 1, 2027, and applies to all property tax collections starting that date. The bill does not change current tax rates but modifies the process for adjusting them, requiring transparency through public hearings while removing the need for separate voter referendums for these adjustments.
HB 646 is a proposed constitutional amendment that would establish a spending limit for Louisiana's state general fund. It requires the legislature to set an annual limit based on Louisiana's personal income growth rate, with a new "Government Growth Limit" starting in 2027-2028 restricting how much recurring revenue can fund ongoing expenses. The amendment must be approved by voters in the November 2026 election to take effect.
HB 660 increases the state-paid annual salary for assistant district attorneys in Louisiana to $50,500 starting July 1, 2026. It directly affects all assistant district attorneys whose salaries are funded by the state (not local parishes), including those in Orleans Parish. The bill specifies exact salary amounts on set dates (e.g., $50,000 effective 2021, $50,500 effective 2026) and requires separate state appropriations to fund these increases. This is a concrete salary adjustment with no new program or policy beyond the specified pay rates.
SB 318 requires Louisiana's Department of Revenue to publish an annual tax exemption budget online, including each exemption's legal reference and purpose. It mandates organizing exemptions into specific categories (like business incentives or property tax breaks) and removes outdated reporting rules about tax incentives. The bill repeals several existing sections of tax law related to exemption reporting. This change directly affects the Department of Revenue's reporting process and provides clearer public access to tax exemption details for Louisiana taxpayers and stakeholders.
This bill creates a sales and use tax exemption for aircraft repair services in Calcasieu Parish, Louisiana. It directly affects businesses that perform repairs, modifications, overhauls, or upgrades on aircraft registered outside of Louisiana. The exemption only applies when repairs are done at specific airports meeting strict infrastructure requirements, including a runway at least 10,700 feet long, 200 feet wide, and with concrete at least 17 inches thick. The changes will take effect on July 1, 2026, and apply only to local taxes levied by Calcasieu Parish authorities.
SB 75 requires local governments in Louisiana (such as parishes and municipalities) to meet cybersecurity standards to qualify for state assistance after a cyberattack. The Governor's Office of Homeland Security must create these standards and rules, which must align with national guidelines. Crucially, if a local government does not meet these standards but still receives state cybersecurity support, it must reimburse the state for those services. The bill establishes a clear financial responsibility for noncompliant local entities seeking state aid.
SB 324 modifies Louisiana's Water Sector Program, which provides grant funding for repairs and improvements to community water and sewer systems. It establishes new rules for emergency grants (e.g., funding for systems under court-appointed management), requires the Water Sector Commission to submit priorities by September 2024, and mandates the Division of Administration to create guidance for grant applications and emergency funding by October 2024. The bill adds provisions allowing minor project adjustments without commission approval and requires grant recipients to comply with rate study requirements or face future funding ineligibility. It directly affects community water systems, local governing authorities, and the Water Sector Commission in administering these grants.
HB 370 increases the assessment rate for Louisiana's Grain and Cotton Indemnity Fund from 0.04% to 0.08% on the value of regulated agricultural commodities sold to grain dealers and cotton merchants. The bill requires these dealers to pay the assessment at the first point of sale to the state commission. This directly affects grain and cotton dealers who handle regulated commodities in Louisiana, as they will pay a higher fee on each transaction. The change aims to bolster the fund, which provides financial assistance to farmers when crop losses occur due to natural disasters. The bill does not alter eligibility for fund benefits or the fund's purpose.
SB 13 modifies how Louisiana's Teachers' Retirement System calculates employer contributions and handles investment returns. It changes the method for applying excess investment returns to reduce the system's debt, specifically requiring reamortization (resetting payment schedules) when the system reaches 80% funding or every five years starting in 2019. This affects the state's payments into the retirement fund and directly impacts public school teachers' retirement benefits. The bill repeals outdated calculation rules and clarifies how future contributions will be applied to the system's debt.
