LouisianaHB 2172026 Regular SessionHouseWALLET

TAX/AD VALOREM-EXEMPTION: Authorizes an optional property tax exemption for blighted or derelict properties that have been rehabilitated and provides with respect to local redevelopment plans (EN SEE FISC NOTE LF RV See Note)

Sponsored By: Chance Keith Henry (Republican)

Signed by Governor

Revenue and Fiscal AffairsWays and Means

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 1 benefits, 0 costs, 1 mixed.

Local tax breaks for restored homes

Louisiana parishes can adopt property-tax exemptions for rehabilitated blighted or derelict property by resolution. Blighted property must have been declared blighted and a public nuisance by a court or authorized hearing officer. Derelict buildings qualify based on unsafe conditions, inadequate exits, fire hazards, or other threats to health or safety. Owners must hold title and meet parish rehabilitation and approval standards. Residential property can receive an exemption covering up to 75% of assessed value for up to 20 years. Unimproved land beside a lot with a residential or commercial building can receive up to 25% for up to 10 years. Each owner can receive exemptions for no more than two unimproved tracts or lots. The exemption covers all property-tax rates within the parish. Parishes must set application procedures and rules for revoking exemptions; the Louisiana Tax Commission can issue implementation rules. The law takes effect January 1, 2027, and applies to tax years beginning on or after that date. It takes effect only if voters adopt the constitutional amendment in House Bill 214 of 2026 and that amendment becomes effective.

Local redevelopment can bypass tax limits

Louisiana parishes and municipalities can set aside this law's property-tax limits in designated redevelopment areas, blight elimination zones, or similar districts. An adopted redevelopment plan must use property-tax revenue for public financing, such as bonds or reimbursements. Financing can address gaps between property values and development costs, or pay for site preparation, infrastructure, and redevelopment. Designated areas can cover the entire parish or municipality. Local officials set the duration, scope, and application of exemption or redevelopment-plan choices under the plan and applicable law. They can assign public bodies, nonprofits, or qualified development groups to help plan, arrange financing, and carry out redevelopment. Authorities and designated groups managing or investing these tax revenues face financial oversight, including periodic audits or financial reports. Oversight follows applicable law or requirements local officials determine appropriate. These powers take effect January 1, 2027, only if voters adopt the constitutional amendment in House Bill 214 of 2026 and it becomes effective.

Sponsors & Cosponsors

Sponsor

  • Chance Keith Henry

    Republican • House

Cosponsors

  • Adrian Fisher

    Democratic • House

  • Beth Anne Billings

    Republican • House

  • C. Denise Marcelle

    Democratic • House

  • C. Travis Johnson

    Democratic • House

  • Chasity Martinez

    Democratic • House

  • Dennis Bamburg Jr.

    Republican • House

  • John E. Wyble

    Republican • House

  • Joy Walters

    Democratic • House

  • Mandie Landry

    Democratic • House

  • Marcus Anthony Bryant

    Democratic • House

  • Rashid Armand Young

    Democratic • House

  • Regina Barrow

    Democratic • Senate

  • Steven Jackson

    Democratic • House

  • Tehmi Jahi Chassion

    Democratic • House

  • Terry Landry Jr.

    Democratic • House

  • Tony Bacala

    Republican • House

  • Troy Jude Hebert

    Republican • House

  • Vincent E. Cox III

    Republican • House

  • Wayne McMahen

    Republican • House

Roll Call Votes

All Roll Calls

Yes: 217 • No: 26

Senate vote • 5/19/2026

Rules suspended. Read by title, passed by a vote of 32 yeas and 2 nays, and ordered returned to the House. Motion to reconsider tabled.

Yes: 32 • No: 2

House vote • 4/7/2026

Read third time by title, amended, roll called on final passage, yeas 84, nays 12. Finally passed, title adopted, ordered to the Senate.

Yes: 84 • No: 12

House vote • 4/7/2026

Read third time by title, amended, roll called on final passage, yeas 84, nays 12. Finally passed, title adopted, ordered to the Senate.

Yes: 84 • No: 12

House vote • 3/30/2026

Reported with amendments

Yes: 17 • No: 0

Actions Timeline

  1. Signed by the Governor. Becomes Act No. 422.

    5/29/2026House
  2. Effective date: See Act.

    5/29/2026House
  3. Sent to the Governor for executive approval.

    5/21/2026House
  4. Received from the Senate without amendments.

    5/20/2026House
  5. Enrolled and signed by the Speaker of the House.

    5/20/2026House
  6. Signed by the President of the Senate.

    5/20/2026Senate
  7. Rules suspended. Read by title, passed by a vote of 32 yeas and 2 nays, and ordered returned to the House. Motion to reconsider tabled.

    5/19/2026Senate
  8. Reported without Legislative Bureau amendments. Read by title and passed to third reading and final passage.

    5/13/2026Senate
  9. Read by title and referred to the Legislative Bureau.

    5/12/2026Senate
  10. Reported favorably.

    5/11/2026Senate
  11. Read second time by title and referred to the Committee on Revenue and Fiscal Affairs.

    4/13/2026Senate
  12. Received in the Senate. Read first time by title and placed on the Calendar for a second reading.

    4/8/2026Senate
  13. Read third time by title, amended, roll called on final passage, yeas 84, nays 12. Finally passed, title adopted, ordered to the Senate.

    4/7/2026House
  14. Scheduled for floor debate on 04/07/2026.

    4/1/2026House
  15. Read by title, amended, ordered engrossed, passed to 3rd reading.

    3/31/2026House
  16. Reported with amendments (17-0).

    3/30/2026House
  17. Read by title, under the rules, referred to the Committee on Ways and Means.

    3/9/2026House
  18. First appeared in the Interim Calendar on 2/20/2026.

    2/20/2026House
  19. Prefiled.

    2/19/2026House
  20. Under the rules, provisionally referred to the Committee on Ways and Means.

    2/19/2026House

Bill Text

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