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Read. Follow. Verify.Louisiana authorizes optional property tax exemptions for rehabilitated blighted and derelict properties under House Bill 217
Last action · May 29, 2026: Effective date: See Act.Sponsors: Chance Henry and 23 others
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What This Bill Does
Louisiana parish governing authorities may now elect to provide property tax exemptions for rehabilitated blighted or derelict residential properties and adjacent unimproved land, effective January 1, 2027, conditioned on the adoption of a related constitutional amendment. The measure permits parishes to exempt up to 75 percent of assessed value for residential property for up to 20 years, and up to 25 percent for eligible adjacent unimproved land for up to 10 years.
Property owners who rehabilitate qualifying blighted or derelict buildings can receive partial property tax exemptions for up to two decades, while parishes gain authority to tailor local tax incentives and opt out for properties in designated redevelopment areas.
- House Bill 217 was enacted during the 2026 Regular Session of the Louisiana Legislature and signed into law as Act 422. context
- The implementation of this property tax exemption statute is legally conditioned on the passage of a related constitutional amendment originating as House Bill No. 214. context
Who It Affects
Groups the bill's text affects, as described in the record. Being affected is not a position for or against it.
property owners
Property owners who hold title to rehabilitated blighted or derelict properties may apply for partial property tax exemptions of up to 75 percent for residential buildings and 25 percent for eligible unimproved land.
parish governing authorities
Parish governing authorities gain discretionary authority to implement the tax exemption by resolution, establish application and rehabilitation standards, and opt out for properties in designated redevelopment areas.
Key Facts
- Parish governing authorities may elect by resolution to implement an optional ad valorem tax exemption for rehabilitated blighted or derelict property.
- Residential property may receive an exemption of not more than 75 percent of its assessed value for a period not exceeding 20 years.
- Unimproved land adjacent to a residential or commercial structure may receive an exemption of not more than 25 percent of its assessed value for a period not exceeding 10 years, capped at two tracts or lots per property owner.
- Property owners must hold title to the property to be eligible for the exemption.
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- Parishes or municipalities may elect by ordinance or resolution to opt out of the tax limitations for properties located within designated redevelopment areas or blight elimination zones.
- Governing authorities may designate public entities, nonprofit organizations, or development entities to support redevelopment plans and financing mechanisms.
- The Act applies to tax years beginning on or after January 1, 2027, contingent upon the adoption of the constitutional amendment originating as House Bill No. 214 of the 2026 Regular Session.
Frequently Asked Questions
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Votes, people, money & the original sourceWhere This Stands
Current status: Signed into law.
Procedural history
20 actions- May 29, 2026HouseEnrolledSigned by the Governor. Becomes Act No. 422.
- May 29, 2026HouseEffective date: See Act.
- May 21, 2026HouseSent to the Governor for executive approval.
- May 20, 2026HouseReceived from the Senate without amendments.
- May 20, 2026HouseEnrolledEnrolled and signed by the Speaker of the House.
- May 20, 2026SenateEnrolledSigned by the President of the Senate.
Show 14 earlier actions
- May 19, 2026SenateFloorRules suspended. Read by title, passed by a vote of 32 yeas and 2 nays, and ordered returned to the House. Motion to reconsider tabled.
- May 13, 2026SenateFloorReported without Legislative Bureau amendments. Read by title and passed to third reading and final passage.
- May 12, 2026SenateIntroducedRead by title and referred to the Legislative Bureau.
- May 11, 2026SenateCommitteeReported favorably.
- Apr 13, 2026SenateCommitteeRead second time by title and referred to the Committee on Revenue and Fiscal Affairs.
- Apr 8, 2026SenateReceived in the Senate. Read first time by title and placed on the Calendar for a second reading.
- Apr 7, 2026HouseFloorRead third time by title, amended, roll called on final passage, yeas 84, nays 12. Finally passed, title adopted, ordered to the Senate.
- Apr 1, 2026HouseScheduled for floor debate on 04/07/2026.
- Mar 31, 2026HouseFloorRead by title, amended, ordered engrossed, passed to 3rd reading.
- Mar 30, 2026HouseReported with amendments (17-0).
- Mar 9, 2026HouseIntroducedRead by title, under the rules, referred to the Committee on Ways and Means.
- Feb 20, 2026HouseFirst appeared in the Interim Calendar on 2/20/2026.
- Feb 19, 2026HousePrefiled.
- Feb 19, 2026HouseCommitteeUnder the rules, provisionally referred to the Committee on Ways and Means.
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Sponsors
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Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Constitutional Contingency
The Act's effectiveness is legally tied to the approval of a separate constitutional amendment originating as House Bill No. 214 of the same legislative session.
Connected Entities
Sources
www.legis.la.gov
Analysis Score
0–100- Significance65How much this matters to a regular citizen
- Controversy25Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz30Current news / social attention level
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