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HB 521LOUISIANASession 2026State BillBecame law

Enacted

Louisiana proposes constitutional amendment allowing taxing authorities to levy lower millage rates without losing maximum caps

Original title: 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)

Last action · May 21, 2026: Effective date: See Act.Sponsors: Roger Wilder and 36 others

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What This Bill Does

Louisiana House Bill 521 proposes a constitutional amendment to allow local taxing authorities to levy property tax s lower than their maximum authorized rates without forfeiting their ability to later increase them back up to the prior year's maximum authorized rate. The proposed amendment will appear on the statewide election ballot on November 3, 2026, and if approved, take effect on January 1, 2027.

Why it matters

Property owners across Louisiana may see stabilized or temporarily reduced local tax burdens when taxing authorities choose lower rates, while local governments retain the future flexibility to restore rates up to the previously authorized legal ceiling without needing a fresh voter referendum.

Who It Affects

Groups the bill's text affects, as described in the record. Being affected is not a position for or against it.

Directly affected

electors of the state of Louisiana

Voters will decide whether to approve or reject the constitutional amendment on the November 3, 2026 ballot.

Directly affected

taxing authorities

Local taxing authorities gain the legal option to levy lower millage rates while preserving the ability to adjust back up to prior maximum authorized rates under specific procedural rules.

Directly affected

property owners

Property taxpayers may experience fluctuating or temporarily reduced tax bills depending on whether local taxing authorities choose to lower their millage rates.

Key Facts

Proposes to amend Article VII, Section 23(C) of the Constitution of Louisiana regarding ad valorem property tax millage rate adjustments.
Permits a taxing authority to levy a millage at a rate lower than the maximum authorized rate under certain circumstances without losing the prior year's maximum authorized rate.
Requires a two-thirds vote of the total membership of a taxing authority and a public hearing held in accordance with the open meetings law to increase millage rates up to the prior year's maximum.
Requires public notice of the time, place, and subject matter of the hearing to be published on two separate days no less than thirty days before the public hearing.

Show all 7 facts

Mandates that the public notice be published in the official journal of the taxing authority and another newspaper with a larger circulation within the taxing authority, if available.
Provides that the constitutional amendment shall become effective January 1, 2027, and apply to all taxable years beginning on or after that date.
Requires the proposed amendment to be submitted to the electors of the state of Louisiana at the statewide election to be held on November 3, 2026.

Frequently Asked Questions

What does this bill change about property taxes in Louisiana?

It proposes a constitutional amendment allowing local taxing authorities to voluntarily lower their property tax s without permanently sacrificing their right to later raise them back up to the prior year's maximum authorized rate.

When will voters decide on this amendment?

The proposed constitutional amendment will be submitted to voters at the statewide election on November 3, 2026.

What is required for a taxing authority to raise its rate back up to the prior maximum?

The must secure a two-thirds vote of its total membership and hold a public hearing preceded by public notices published on two separate days at least thirty days before the hearing.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

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Votes, people, money & the original source

Where This Stands

Current status: Became law.

Procedural history

22 actions

May 21, 2026House
Taken by the Clerk of the House and presented to the Secretary of State in accordance with the Rules of the House.
May 21, 2026House
Becomes Act No. 273.
May 21, 2026House
Effective date: See Act.
May 13, 2026HouseEnrolled
Enrolled and signed by the Speaker of the House.
May 13, 2026SenateEnrolled
Signed by the President of the Senate.
May 11, 2026SenateFloor
Read by title, passed by a vote of 36 yeas and 0 nays, and ordered returned to the House. Motion to reconsider tabled.

Show 16 earlier actions

May 11, 2026House
Received from the Senate without amendments.
Apr 29, 2026SenateFloor
Reported without Legislative Bureau amendments. Read by title and passed to third reading and final passage.
Apr 28, 2026SenateIntroduced
Read by title and referred to the Legislative Bureau.
Apr 27, 2026SenateCommittee
Reported favorably.
Apr 14, 2026SenateCommittee
Read second time by title and referred to the Committee on Revenue and Fiscal Affairs.
Apr 13, 2026HouseFloor
Read third time by title, roll called on final passage, yeas 95, nays 0. The bill, having received two-thirds vote of the elected members, was finally passed, title adopted, ordered to the Senate.
Apr 13, 2026Senate
Received in the Senate. Read first time by title and placed on the Calendar for a second reading.
Apr 9, 2026House
Scheduled for floor debate on 04/13/2026.
Apr 8, 2026HouseFloor
Read by title, ordered reengrossed, passed to 3rd reading.
Apr 7, 2026House
Reported without amendments (7-0).
Mar 18, 2026HouseIntroduced
Read by title, ordered engrossed, recommitted to the Committee on Civil Law and Procedure.
Mar 17, 2026HouseCommittee
Reported favorably (16-0). To be recommitted to the Committee on Civil Law and Procedure.
Mar 9, 2026HouseIntroduced
Read by title, under the rules, referred to the Committee on Ways and Means.
Feb 27, 2026House
First appeared in the Interim Calendar on 2/27/2026.
Feb 26, 2026House
Prefiled.
Feb 26, 2026HouseCommittee
Under 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.

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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.

Discoveries

1 pattern noticed across the record

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

policy shift95% confidence

Preservation of Maximum Tax Rates

The measure addresses a potential disincentive for local governments to provide temporary property tax relief by ensuring they do not permanently lose their authorized millage ceilings.

Louisiana

Connected Entities

Louisiana

locationLouisiana“State where the constitutional amendment is proposed”Map →

Sources

Open source document

www.legis.la.gov

Analysis Score

0–100

Significance75
How much this matters to a regular citizen
Controversy25
Intensity of disagreement among stakeholders
Entertainment5
Compellingness for a non-policy-wonk reader
Buzz20
Current news / social attention level

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What This Bill Does

Who It Affects

Key Facts

Frequently Asked Questions

News Coverage

Where This Stands

Procedural history

Version history

Lobbying Activity

Full breakdown

Sponsors

Discoveries

Preservation of Maximum Tax Rates

Connected Entities

Sources

Analysis Score

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