Louisiana legislation · 2026 Regular Session
Louisiana HB214: TAX/AD VALOREM-EXEMPTION: (Constitutional Amendment) Authorizes a property tax exemption for blighted or derelict properties that have been rehabilitated (EN SEE FISC NOTE LF RV See Note)
Status: Passed both chambers, May 19, 2026
What the bill says
A joint resolution Proposing to add Article VII, Section 21(P) of the Constitution of Louisiana, relative to ad valorem taxes; to authorize the exemption of certain property from ad valorem taxes subject to conditions provided in law; to require the legislature to enact laws relative to implementation of the exemption; to provide for applicability; to provide for an effective date; to provide for submission of the proposed amendment to the electors; and to provide for related matters.
From the introduced text:
A JOINT RESOLUTION Proposing to add Article VII, Section 21(P) of the Constitution of Louisiana, relative to ad valorem taxes; to authorize the exemption of certain property from ad valorem taxes subject to conditions provided in law; to require the legislature to enact laws relative to implementation of the exemption; to provide for applicability; to provide for an effective date; to provide for submission of the proposed amendment to the electors; and to provide for related matters. Section 1. Be it resolved by the Legislature of Louisiana, two-thirds of the members elected to each house concurring, that there shall be submitted to the electors of the state of Louisiana, for their approval or rejection in the manner provided by law, a proposal to add Article VII, Section 21(P) of the Constitution of Louisiana, to read as follows: §21. Other Property Exemptions Section 21. In addition to the homestead exemption provided for in Section 20 of this Article, the following property and no other shall be exempt from ad valorem taxation: * * * (P) There shall be an optional ad valorem tax exemption for blighted or derelict property that has been rehabilitated. The legislature shall enact laws defining blighted property, derelict property, and any other terms as may be necessary for implementing the exemption provided for in this Paragraph. The …
Sponsors
- (R, 42) · primary sponsor