Rep. Mandie Landry

Maddy summaryHouse Bill 659 amends Louisiana law regarding property tax exemptions for certain properties owned by nonprofit organizations. It defines "term of the lease" for properties leased to nonprofits for housing the homeless, clarifying how long these properties can receive an ad valorem tax exemption. Additionally, the bill defines "commercial purposes" as any business activity generating revenues in excess of costs, specifically for properties that are prohibited from receiving such tax exemptions. This bill will only take effect if a related proposed constitutional amendment is adopted by voters.

Maddy summaryHB 609 requires the Sewerage and Water Board of New Orleans to assess a stormwater fee on all developed parcels within the city. This fee is intended to fund the city's drainage system and is calculated based on the impervious area of a property, such as rooftops and paved surfaces. The board must establish a formula rate plan for the fee, which is subject to approval by the Public Service Commission. The bill also provides for potential rebates for properties that implement onsite stormwater management systems or treat discharge directly to Lake Pontchartrain, and sets a cap for single-family residential parcels. The Orleans Parish assessor will collect these fees through annual property tax bills.

Maddy summaryHR 20 is a resolution that expresses the condolences of the House of Representatives upon the death of Steven "Steve" Joseph Miguez. It acknowledges his life, business career, competitive shooting achievements, and family.

Maddy summaryHB 243 modifies Louisiana's LA GATOR Scholarship Program by requiring participating nonpublic schools to administer standardized assessments to scholarship students. Schools must use either state-mandated tests or approved alternatives, with exemptions for students with disabilities. The bill establishes a new accountability system that assigns letter grades to schools based on student assessment scores (using public school criteria), with schools scoring below 50 losing the ability to enroll new scholarship students the following year. This directly affects nonpublic schools participating in the LA GATOR program and their scholarship recipients.

Maddy summaryHB 339 exempts low-income housing developments funded by Louisiana Housing Corporation tax credits from New Orleans' standard zoning permitting process. It allows these projects to be built in any zoning district where residential housing is permitted, bypassing the city's conditional use review. The bill also ensures these developments qualify for a development bonus under existing zoning ordinances. This directly affects developers seeking to build affordable housing using state tax credits in New Orleans.

Maddy summaryHB 448 proposes a constitutional amendment to Louisiana's property tax code, restricting tax exemptions for nonprofit organizations. It would prohibit tax exemptions on nonprofit-owned property used for commercial purposes unrelated to the nonprofit's exempt purpose (e.g., renting space for a for-profit business). This directly affects nonprofits operating commercial activities on their property, requiring them to pay ad valorem taxes on that portion. The amendment must be approved by voters in the November 2026 election and would take effect January 1, 2027.

Maddy summaryHB 390 adds a new tax of 1.65 cents per cigarette in Louisiana, effective July 1, 2025. This tax applies to all cigarette purchases by retail and wholesale dealers after that date, directly affecting these businesses. The bill requires dealers to submit an inventory report of all cigarettes on hand before July 1, 2025, by August 1, 2025, and excludes pre-existing stamped products from the new tax. It does not change existing tobacco tax rates but adds this specific per-cigarette levy.

Maddy summaryHB 489 adjusts Louisiana's individual income tax rates, setting a 3% tax on the first $500,000 of taxable income and 4.75% on amounts above $500,000. This bill directly affects Louisiana residents who file state income tax returns, particularly those with taxable income exceeding $500,000 annually. The new rates will apply to tax years beginning on or after January 1, 2026. The bill is currently pending in the legislature's Committee on Ways and Means.

Maddy summaryHB 574 prohibits Louisiana insurance companies from using an individual's education level or credit information when setting insurance rates or classifying risks. This directly affects insurers who must adjust their underwriting practices and policyholders who previously faced rate differences based on these factors. The bill amends insurance law to explicitly ban classification based on education, credit, race, color, creed, or national origin, while repealing existing rules about credit-based rating. These changes would take effect once the bill is enacted, altering how insurers determine premiums for consumers.

Maddy summaryHB 398 increases the Louisiana tax on smokeless tobacco from 20% to 33% of the invoice price. It creates the Youth Cessation and Prevention Fund, dedicating 20% of the new tax revenue to this special fund in the state treasury. The fund will allocate 40% to the Louisiana Cancer Research Center, 40% to the Louisiana Department of Health’s Well-Ahead Louisiana Program, and 10% each to two cancer centers, all for evidence-based tobacco prevention and cessation programs targeting youth and adults. The tax increase applies to smokeless tobacco purchased after July 1, 2025, with inventory reporting required for dealers before that date.