HB 570

ENROLLED
 2026 Regular Session
  ACT No. 167
 HOUSE BILL NO. 570
 BY REPRESENTATIVES WILDER AND BERAULT
1AN ACT
2 To amend and reenact R.S. 47:1705(B)(1)(a) and (b)(i) and (2)(b), relative to ad valorem
3taxation; to authorize the adjustment of ad valorem millages under certain
4circumstances; to provide for the retention of maximum authorized millages; to
5require a reduction in adjusted maximum millage rates under certain circumstances;
6to provide for the process of adjusting millages; to provide for applicability; to
7provide for an effective date; and to provide for related matters.
8 Be it enacted by the Legislature of Louisiana:
9Section 1. R.S. 47:1705(B)(1)(a) and (b)(i) and (2)(b) are hereby amended and
10 reenacted to read as follows:
11§1705. Information supplied to assessor and legislative auditor by tax recipient
12agencies; additional notices
13*        *        *
14B.(1)(a)(i) Beginning in the 2027 ad valorem tax year, for For any taxing
15authority with a governing authority membership which that is elected by the voters,
16increases in the millage rate in excess of the rates established as provided by Article
17VII, Section 23(B) of the Constitution of Louisiana, but not in excess of the prior
18year's maximum authorized millage rate the maximum authorized millage rate
19approved by the Constitution of Louisiana and approved by the taxing authority until
20the authorized millage rate expires, may be levied by two-thirds vote of the total
21membership of a taxing authority without further voter approval but only after a
22public hearing held in accordance with the open meetings law. Maximum millage
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 HB NO. 570  ENROLLED
1rates not levied prior to the 2024 reassessment year, or the 2023 reassessment year
2for Orleans Parish, shall be permanently reduced to the adjusted maximum millage
3rate established for the 2026 ad valorem tax year or the 2025 ad valorem tax year in
4Orleans Parish.
5(ii) If an immediate subsequent reassessment has an increased taxable value,
6the adjusted maximum millage rate shall be decreased to the maximum millage rate
7for the 2024 reassessment year, or the 2023 reassessment year for Orleans Parish,
8provided by the Constitution of Louisiana and approved by the taxing authority.
9(b)(i)(aa) Beginning in the 2027 ad valorem tax year, any Any taxing
10authority with a governing authority membership which that is not elected by the
11voters may increase a millage rate in excess of the rates established as provided in
12Article VII, Section 23(B) of the Constitution of Louisiana, but not in excess of the
13prior year's maximum authorized millage rate approved by the Constitution of
14Louisiana and approved by the taxing authority until the authorized millage rate
15expires. Such increased millage shall also be limited to an amount which would
16increase the ad valorem taxes collected by the taxing authority by no more than two
17and one-half percent of the collections for the calendar year immediately preceding
18the year for which the increased millage rate is effective. Maximum millage rates not
19levied by a taxing authority prior to the 2024 reassessment year, or the 2023
20reassessment year for Orleans Parish, shall be permanently reduced to the adjusted
21maximum millage rate established for the 2026 ad valorem tax year or the 2025 ad
22valorem tax year in Orleans Parish.
23(bb) If an immediate subsequent reassessment has an increased taxable value,
24the adjusted maximum millage rate shall be decreased to the maximum millage rate
25for the 2024 reassessment year, or the 2023 reassessment year for Orleans Parish,
26provided by the Constitution of Louisiana and approved by the taxing authority.
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28(2) In order to accomplish this result, the following shall be mandatory:
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 HB NO. 570  ENROLLED
1(b) Before a tax recipient body levies and collects an increased millage rate,
2each Each tax recipient body shall adopt a separate ordinance or resolution which
3shall provide for such millage rate increases by two-thirds vote and shall set forth
4and designate not only the increased millage rate but also the adjusted millage rate
5as required in Subparagraph (a) above and by Article VII, Section 23(B) of the
6Constitution of Louisiana.
7*       *  *
8Section 2. This Act shall apply to all taxable years beginning on or after January 1,
9 2027.
10Section 3. This Act shall become effective on January 1, 2027, but only if the
11 proposed amendment of Article VII of the Constitution of Louisiana contained in the Act
12 which originated as House Bill No. 521 of this 2026 Regular Session of the Legislature is
13 adopted at a statewide election and becomes effective.
  SPEAKER OF THE HOUSE OF REPRESENTATIVES
  PRESIDENT OF THE SENATE
  GOVERNOR OF THE STATE OF LOUISIANA
 APPROVED:
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