All Roll Calls
Yes: 160 • No: 0
LouisianaHB 3142026 Regular SessionHouseWALLET
REVENUE SHARING: Provides for the Revenue Sharing Distribution for Fiscal Year 2026-2027
Sponsored By: Jack McFarland (Republican)
Signed by Governor
FinanceAppropriations
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Bill Overview
Analyzed Economic Effects
24 provisions identified: 12 benefits, 2 costs, 10 mixed.
State funding for parishes and tax collectors
The law sets $90 million in revenue sharing for Louisiana parishes and New Orleans for fiscal year 2026–2027. These are local government allocations, not household payments. It sets aside an 11.9% share, totaling $9.866728 million, for parish tax collector commissions. The calculation excludes direct New Orleans distributions and $1,164,955 listed for the Monroe City School Board. Each collector receives the parish-specific percentage set by the law.
St. Rose outreach receives dedicated funding
The law directs $30,000 from St. Charles Parish’s allocation to its Department of Community Services. The department must use the money to operate an outreach program at the St. Rose Community Center. Residents do not receive a direct cash payment from this allocation.
St. Tammany funds local service offices
St. Tammany must use its revenue-sharing allocation to support operation and maintenance of food stamp and veterans service offices. The parish must also provide $5,000 to the St. Tammany Humane Society. If state funding for Registrar of Voters Office salaries decreases, the parish must replace the lost funding, up to $15,537.58. This funds local services rather than increasing residents’ benefit checks.
Three parishes fund local public offices
Acadia directs $180,000 of its 2026–2027 revenue-sharing allocation to the parish law enforcement district. Grant divides its excess funds equally between the sheriff and parish government. Vermilion sends 60% of its excess funds to the sheriff and 40% to the parish assessor. These payments go to public bodies, not directly to households.
Baton Rouge funds agencies and firefighters
East Baton Rouge divides excess funds among its parish school board, city-parish government, Zachary, Baker, and BREC. Shares depend on each entity’s property taxes collected or reimbursed and sales taxes collected during the applicable 12-month period. The formula covers the period ending June 30, 1974, and each following 12-month period. The law also dedicates $20,000 each to the Pride, Sharon Hills, Central, Brownsfield, and East Side volunteer fire departments.
Eight parishes set local funding shares
For 2026–2027, Cameron, St. Charles, and St. John the Baptist split excess funds 75% to parish government and 25% to schools. Sabine and Tangipahoa divide them 40% to parish government, 30% to schools, and 30% to incorporated towns and cities. Tensas and Winn use a 35% government, 35% school, and 30% municipal split. Beauregard uses a 40% government, 35% school, and 25% municipal split. Municipal shares are divided by population.
Funding for eligible public retirement systems
The law sets aside a 2.44% revenue-sharing share, totaling $2.023094 million, for eligible retirement systems. The calculation excludes direct New Orleans distributions and $1,164,955 listed for the Monroe City School Board. A system must have qualified for payment under Act 153 of the 1973 Regular Session. Payments follow each system’s share of required retirement deductions and the law’s parish-specific percentages.
Louisiana funds local property tax relief
The law provides $90 million for local revenue sharing in fiscal year 2026–2027. This money reimburses eligible local bodies for property tax revenue lost through homestead exemptions; it does not change those exemptions. Population determines 80% of parish shares, and adjusted homestead claims determine 20%. The Tax Commission measures those claims as of March 31 of the current calendar year. LSU population estimates are due January 15, with administrative review available through March 15.
Parish governments can redirect their shares
Plaquemines sends 100% of its 2026–2027 excess revenue-sharing funds to parish government. Parish governments can use the excess funds they receive for any government purpose or function, subject to applicable spending restrictions. They can also distribute some or all of their share to eligible taxing bodies, sheriffs, municipalities, and other public officials.
Parishes receive scheduled payments and interest
The state treasurer must pay parish allocations in thirds by December 1, March 15, and May 15. December uses fiscal year 2025–2026 figures; March and May use adjusted 2026–2027 figures to account for December’s payment. The legislative auditor can approve advance payments when early receipt is reasonably necessary. If state payments arrive after the required dates, parishes receive their proportional share of investment income with the principal. Local collectors and New Orleans must also pass through earnings before distribution, keeping only earnings on their own share.
Three urban parishes divide excess revenue
New Orleans receives 70% of its excess revenue-sharing funds, and the Orleans Parish School Board receives 30%. Ouachita divides excess funds 33% to parish government, 30% to city and parish school boards, and 37% to municipalities. Ouachita’s school boards divide their share by public-school population. Caddo divides excess funds 25% to parish government, 35% to its school board, and 40% to municipalities. Municipal shares in Ouachita and Caddo are divided by population.
Monroe schools receive tax loss reimbursement
Ouachita Parish’s allocation reimburses Monroe City School Board for homestead-exemption losses shown on the current calendar year’s tax rolls. Payments are limited to available funds and the law’s reimbursement limits. The state treasurer sends the money to Monroe’s city treasurer, who pays required retirement-system deductions. The remaining parish distribution can use the board’s amount due from the previous year’s tax rolls, subject to those limits.
Three parishes require lawmakers’ funding approval
Allen and Cameron cannot spend excess funds until a majority of their parish’s legislative delegation approves. Senators and representatives each have an equal vote; the spending authority gets one tie-breaking vote if needed. Evangeline cannot distribute excess funds until every lawmaker representing the parish approves the recipient’s request in writing. The recipient’s chief executive must submit a written request stating the amount and purpose, and the distribution must follow the law.
Local officials must report before payments
Parish tax collectors, New Orleans, and Monroe’s city treasurer must file annual reports by the state treasurer’s deadline. Reports must identify recipients, property tax rates, eligibility checks, distributions, deductions, and remaining funds. Revenue-sharing money cannot be distributed until the state treasurer receives and accepts the required reports and eligibility checks.
Eighteen parishes share funds with limits
Allen, Avoyelles, Bossier, Claiborne, DeSoto, East Carroll, Evangeline, Iberia, Lafayette, Lincoln, Madison, Rapides, Richland, St. Martin, St. Mary, Union, Webster, and West Carroll generally divide excess funds equally among parish government, schools, and incorporated municipalities, with municipal shares based on population. Lafayette first directs $60,000 to the Lafayette Association for Retarded Citizens, a disability services group, and $170,000 to the sheriff. Union first directs $6,000 to the Spencer-West Sterlington Fire Protection District and allows a $50,000 sheriff retention; East Carroll allows its tax collector to keep $15,000. Claiborne and Webster allow specified retentions of up to 10% with the required local resolutions; Evangeline’s specified additional school money must restore employee salaries or benefits, proportionally if funding falls short. St. Mary’s parish government must provide voter-canvass expenses, and Rapides has a separate first-payment rule for Ball described below.
Five parishes protect earlier funding shares
Catahoula and Concordia divide excess funds 44% to parish government, 33% to schools, and 23% to municipalities by population. Concordia first reimburses libraries for specified sheriff-commission increases; collectors also keep $35,000 in Concordia and $17,000 in Catahoula, beyond regular commissions. Iberville, Pointe Coupee, and West Baton Rouge divide excess funds among parish government, schools, and municipalities under their local formulas. Their municipal allocations generally preserve 1972 amounts, reduce them proportionally during shortages, and divide money above those totals by population. Pointe Coupee’s sheriff first keeps $10,000 for department operations, beyond the regular commission.
Five parishes share funds with priorities
Calcasieu, Morehouse, Caldwell, and LaSalle divide excess funds equally among parish government, schools, and incorporated municipalities. Municipal shares follow population, except Calcasieu first pays each municipality $2,100. LaSalle directs $1,000 to the Hardtner Medical Center Medical Scholarship Fund and $5,000 to the LaSalle Association for the Developmentally Delayed. The association’s money must directly assist students and cannot pay salaries. Rapides first pays Ball $15,000, then divides the remainder equally among parish government, schools, and municipalities, with municipal shares based on population.
Jefferson and Lafourche reserve infrastructure money
Jefferson splits excess funds 60% to parish government, 25% to schools, and 15% to municipalities by population. At least 25% of the government’s share must support existing drainage projects or additional pumps, excluding normal labor and operating costs. That share can also repair storm-damaged parish property. Lafourche sends all excess funds to parish government. Its first $200,000 must pay for existing parish roads.
Local payments shrink but minimums remain
When parish or New Orleans funds cannot cover tax losses on current-year tax rolls, recipient payments are reduced proportionally. Reductions follow the reduction in the parish allocation; Monroe’s distribution is also reduced proportionally when needed. Lake Borgne Levee District keeps a $163,000 minimum, and St. Bernard Port, Harbor and Terminal District keeps $125,000. Allen Parish’s Special Law Enforcement District keeps at least $58,000, and its Assessor keeps at least $36,500.
Local tax funds face sharing limits
The law identifies eligible local governments, schools, districts, and taxes, including bodies covered by earlier revenue-sharing laws. It excludes named levee and freshwater districts, the Red River Waterway District in Rapides, and most law-enforcement taxes replacing commissions. Bond taxes generally cannot share, but listed taxes qualify in Natchitoches, Sabine, Livingston, Avoyelles, DeSoto, East Baton Rouge, and Bossier. Natchitoches recipients can pay outstanding bond debt; Sabine operating taxes get priority during shortages, while Bossier shares proportionally, subject to the school-bond rule. Listed St. Tammany and Terrebonne taxes also share proportionally, excluding each sheriff’s original tax.
New Orleans must fund retirement systems
For fiscal year 2026–2027, New Orleans must make five retirement payments from city revenue. It must pay $168,474 to the Assessors’ Retirement Fund and $137,015 to the Clerks of Court Retirement and Relief Fund. It must pay $67,281 to the District Attorneys’ Retirement System and $64,443 to the Registrars of Voters Employees’ Retirement System. It must also pay $55,762 to the Sheriffs’ Pension and Relief Fund. Recipients must qualify under Act 153 of the 1973 Regular Session.
Schools and towns get excess-fund priority
Excess money remains after required commissions, deductions, and homestead reimbursements are covered. Unless a parish-specific rule applies, school boards receive shares based on public-school population, followed by incorporated towns and cities by population. Parish government receives the remainder, and excess funds must be distributed within 15 days after receipt. Red River Parish first pays $2,500 to its National Guard Armory. Assumption Parish first pays $20,000 to its assessor; both parishes distribute the remaining money under the general formula.
Ten parishes divide funds with exceptions
Acadia, Bienville, East Feliciana, Franklin, Jackson, St. Helena, St. James, Vernon, Washington, and West Feliciana share excess funds. Generally, parish government gets 50%, schools get 25%, and incorporated towns and cities get 25% by population. Washington divides its school share between parish and city systems by public-school population. West Feliciana’s sheriff first keeps $15,000, and its municipal share goes to St. Francisville. East Feliciana’s sheriff first keeps $25,000.
Two parishes tailor school funding splits
Jefferson Davis gives its school board a share equal to public-school population divided by total parish population, and its assessor $10,000. The remainder splits equally between parish government and municipalities; each municipality first gets $2,100, then shares the balance by population. St. Landry gives its school board $30,000 to operate two food-processing plants. Its remainder splits equally among the sheriff for office operations, schools, municipalities, and parish government. Each St. Landry municipality first gets $500, then shares the balance using the tobacco-tax distribution formula.
Sponsors & Cosponsors
Sponsor
Jack McFarland
Republican • House
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
Senate vote • 5/26/2026
Rules suspended. Read by title, passed by a vote of 38 yeas and 0 nays, and ordered returned to the House. Motion to reconsider tabled.
Yes: 38 • No: 0
House vote • 4/16/2026
Read third time by title, roll called on final passage, yeas 103, nays 0. Finally passed, title adopted, ordered to the Senate.
Yes: 103 • No: 0
House vote • 4/13/2026
Reported with amendments
Yes: 19 • No: 0
Actions Timeline
Signed by the Governor. Becomes Act No. 905.
6/12/2026HouseEffective date: 08/01/2026.
6/12/2026HouseSent to the Governor for executive approval.
5/28/2026HouseEnrolled and signed by the Speaker of the House.
5/27/2026HouseSigned by the President of the Senate.
5/27/2026SenateRules suspended. Read by title, passed by a vote of 38 yeas and 0 nays, and ordered returned to the House. Motion to reconsider tabled.
5/26/2026SenateReceived from the Senate without amendments.
5/26/2026HouseRead by title; made Special Order of the Day No. 4 for 5/26.
5/25/2026SenateRules suspended. Reported favorably. Rules suspended. Read by title and referred to the Legislative Bureau.
5/21/2026SenateReported without Legislative Bureau amendments. Read by title and passed to third reading and final passage.
5/21/2026SenateRead second time by title and referred to the Committee on Finance.
4/21/2026SenateReceived in the Senate. Read first time by title and placed on the Calendar for a second reading.
4/20/2026SenateRead third time by title, roll called on final passage, yeas 103, nays 0. Finally passed, title adopted, ordered to the Senate.
4/16/2026HouseRead by title, amended, ordered engrossed, passed to 3rd reading.
4/14/2026HouseMade Special Order of the day No. 7 for 04/16/2026.
4/14/2026HouseReported with amendments (19-0).
4/13/2026HouseRead by title, under the rules, referred to the Committee on Appropriations.
3/9/2026HouseFirst appeared in the Interim Calendar on 2/27/2026.
2/27/2026HousePrefiled.
2/24/2026HouseUnder the rules, provisionally referred to the Committee on Appropriations.
2/24/2026House
Bill Text
Enacted
Engrossed
Enrolled
Introduced
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