Louisiana HB521: TAX/AD VALOREM TAX: (Constitutional Amendment) Authorizes a taxing authority to levy a millage at a rate lower than the maximum authorized rate under certain circumstances (EN SEE FISC NOTE LF RV See Note)

What the bill says

A joint resolution Proposing to amend Article VII, Section 23(C) of the Constitution of Louisiana, relative to ad valorem property tax millage rate adjustments; to provide for maximum authorized millage rates; 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 amend Article VII, Section 23(C) of the Constitution of Louisiana, relative to ad valorem property tax millage rate adjustments; to provide for maximum authorized millage rates; 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 amend Article VII, Section 23(C) of the Constitution of Louisiana, to read as follows: §23. Adjustment of Ad Valorem Tax Millages Section 23. * * * (C) Increases Permitted. Nothing herein shall prohibit a taxing authority from collecting, in the year in which Sections 18 and 20 of this Article are implemented or in any subsequent year, a larger dollar amount of ad valorem taxes by (1) levying additional or increased millages as provided by law or (2) placing additional property on the tax rolls. Increases in the millage rate in excess of the rates established as provided by Paragraph (B) above of this Section but not in excess of the prior year's maximum authorized millage …

Read the full official text

Sponsors

• Wilder III, Roger (R, 71) · primary sponsor
• Amedée, Beryl (R, 51)
• Bamburg Jr., Dennis (R, 5)
• Bayham Jr., Michael (R, 103)
• Berault, Stephanie (R, 76)
• Billings, Beth (R, 56)
• Boudreaux, Doyle (R, 39)
• Bourriaque, Ryan (R, 47)
• Brass, Ken (D, 58)
• Carver, Kim (R, 89)
• Chassion, Tehmi (D, 44)
• Chenevert, Emily (R, 66)

Latest actions

1. May 21, 2026: Effective date: See Act.
2. May 21, 2026: Becomes Act No. 273.
3. May 21, 2026: Taken by the Clerk of the House and presented to the Secretary of State in accordance with the Rules of the House.
4. May 13, 2026: Signed by the President of the Senate.
5. May 13, 2026: Enrolled and signed by the Speaker of the House.
6. May 11, 2026: Received from the Senate without amendments.
7. May 11, 2026: Read by title, passed by a vote of 36 yeas and 0 nays, and ordered returned to the House. Motion to reconsider tabled.
8. April 29, 2026: Reported without Legislative Bureau amendments. Read by title and passed to third reading and final passage.
9. April 28, 2026: Read by title and referred to the Legislative Bureau.
10. April 27, 2026: Reported favorably.

Votes

• Senate Vote on HB 521, FINAL PASSAGE (#721) (May 11, 2026): 36 yea, 0 nay, passed
• House Vote on HB 521, FINAL PASSAGE (#429) (April 13, 2026): 95 yea, 0 nay, passed

Common questions

What is HB521?

HB521 is a bill in the Louisiana Legislature (2026 Regular Session): TAX/AD VALOREM TAX: (Constitutional Amendment) Authorizes a taxing authority to levy a millage at a rate lower than the maximum authorized rate under certain circumstances (EN SEE FISC NOTE LF RV See Note).

What does HB521 do?

In its own words: A joint resolution Proposing to amend Article VII, Section 23(C) of the Constitution of Louisiana, relative to ad valorem property tax millage rate adjustments; to provide for maximum authorized millage rates; 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.

What is the status of HB521?

Passed both chambers as of May 11, 2026. Latest action: Effective date: See Act. (May 21, 2026).

Who sponsored HB521?

Wilder III, Roger (R, 71), with 11 co-sponsors.

Where is the official record for HB521?

On the Louisiana Legislature website: https://legis.la.gov/legis/BillInfo.aspx?s=26RS&b=HB521