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Yes: 162 • No: 0
LouisianaHB 4622025 Regular SessionHouse
REVENUE SHARING: Provides for the Revenue Sharing Distribution for Fiscal Year 2025-2026
Sponsored By: Jack McFarland (Republican)
Signed by Governor
FinanceAppropriations
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Bill Overview
Analyzed Economic Effects
25 provisions identified: 19 benefits, 1 costs, 5 mixed.
Acadia receives dedicated law enforcement funding
The law directs $180,000 from Acadia Parish’s allocated funds to its law enforcement district. The money supports local law enforcement, not direct payments to residents.
Local funds target drainage roads and waterways
Jefferson splits excess funds 60% to parish government, 25% to schools, and 15% to municipalities by population. At least 25% of the parish share must support existing drainage projects or added pumps, excluding normal labor and operations; storm-damaged parish property repairs are also allowed. Lafourche sends all excess funds to parish government, with the first $200,000 reserved for existing parish roads. Bayou Lafourche Fresh Water District must spend at least $10,000 from its revenue-sharing funds each state fiscal year. That money controls water hyacinth and other harmful vegetation within its Lafourche Parish jurisdiction.
Parish funds support local community services
St. Tammany must provide sufficient revenue-sharing funding to operate and maintain food stamp offices and its veterans service office. It also must provide $5,000 to the St. Tammany Humane Society. If the state’s share of voter registrar office salaries falls, the parish replaces the decrease, up to $15,537.58. St. Charles directs $30,000 to its Department of Community Services for the St. Rose Community Center outreach program. These payments fund local services, not direct household benefits.
Assumption funding goes to four bodies
Assumption Parish divides its funding after tax-collector commissions and retirement deductions. The Law Enforcement District receives 30.77%, and the Police Jury receives 30.25%. The School Board receives 28.72%, and the Assessment District receives 10.26%. These funds go to local public bodies, not directly to households.
Calcasieu funding supports named local bodies
Calcasieu Parish divides its funding after tax-collector commissions and retirement deductions. The Police Jury receives 48.5%, the School Board 29.4%, and the Sheriff 11.9%. Another 5% goes to the Police Jury for the district attorney. Other stated shares go to harbor and terminal districts and the assessor. These payments support local public bodies, not household checks.
Catahoula and Concordia divide leftover funds
Catahoula and Concordia generally divide excess funds 44% to parish government, 33% to schools, and 23% to municipalities. Municipal shares follow population. Catahoula’s tax collector retains $17,000 and Concordia’s retains $35,000, in addition to their regular revenue-sharing commissions. Before Concordia’s split, parish libraries receive reimbursement for qualifying increases in sheriff commissions deducted from library taxes. That reimbursement covers commission percentages above those authorized in calendar year 1975.
East Baton Rouge funds local fire departments
East Baton Rouge divides excess funds among named schools, the City-Parish Government, Zachary, Baker, the recreation commission, and listed recipients. Their shares follow specified property and sales taxes collected or reimbursed. The formula uses the 12-month period ending June 30, 1974, and each later 12-month period. Pride, Sharon Hills, Central, Brownsfield, and East Side volunteer fire departments each receive $20,000, totaling $100,000.
Four parishes divide school and municipal funds
Ouachita divides leftover funds 33% to parish government, 30% to schools, and 37% to municipalities. Its city and parish school boards split their share by public-school population. Caddo uses 25% parish government, 35% schools, and 40% municipalities; Morehouse divides funds equally among those three groups. Calcasieu also divides funds equally, but each municipality first receives $2,100 from the municipal share. Municipal balances in all four parishes follow population, and payments depend on available leftover funds.
Lafourche funding follows a local schedule
Lafourche Parish follows a special funding schedule after tax-collector commissions and retirement deductions. Listed shares include 57.40% for the Parish Council, 27.25% for the School Board, and 2.95% for South Lafourche Levee District. The schedule also lists 10.14% for drainage, 6.24% for the library, and shares for other named bodies. The Bayou Lafourche Fresh Water District must devote at least $10,000 to water hyacinth and other harmful plant control. These are public funds, not direct payments to residents.
Leftover funds support schools and local governments
Funds left after commissions, retirement deductions, and homestead reimbursements must be distributed within 15 days of receipt. Unless a parish exception applies, school boards get public-school-population shares, municipalities get population-based shares, and parish government gets the balance. Rapides first pays $15,000 to Ball, then divides the balance among the parish government, school board, and municipalities using population-based rules. Red River first pays $2,500 to its National Guard Armory, then uses the general formula. Assumption first pays $20,000 to its assessor, then uses the general formula.
Local earmarks support services and school workers
Listed parishes generally divide leftover funds into thirds among parish government, schools, and municipalities, with municipal shares based on population. Earmarks include $60,000 for the Lafayette Association for Retarded Citizens, $170,000 for the Lafayette sheriff, and $6,000 for Union’s Spencer-West Sterlington Fire Protection District. East Carroll’s tax collector retains $15,000, and St. Mary receives enough for voter-canvass expenses. Specified additional Evangeline school funds must restore affected workers’ salaries or benefits to pre-cut levels, with proportionate payments if insufficient. Claiborne and Webster tax-collector retentions require the specified local resolutions and remain subject to the law’s limits.
Local funds support food plants and students
St. Landry first assigns $30,000 of leftover funds to its school board to operate two food processing plants. It divides the remainder equally among the sheriff, schools, municipalities, and parish government; municipalities get $500 each before applying the tobacco-tax formula. Caldwell and LaSalle divide excess funds among parish government, schools, and municipalities using their population-based allocation rules. LaSalle first pays $1,000 through Hardtner Medical Center to the Medical Scholarship Fund. It also pays $5,000 to the LaSalle Association for the Developmentally Delayed to help students directly, not pay salaries.
Local shares include historical municipal protections
Jefferson Davis assigns its school share using the ratio of public-school population to total parish population and pays its assessor $10,000. It splits the remainder equally between parish government and municipalities; each municipality first gets $2,100, then shares the municipal balance by population. Iberville, Pointe Coupee, and West Baton Rouge divide leftovers into thirds among parish government, schools, and municipalities. Their municipal allocations use 1972 payments, shrink proportionately during shortfalls, and distribute amounts above those levels by population. Before Pointe Coupee’s split, its sheriff retains $10,000 for department operations and maintenance.
Louisiana shares $90 million with local governments
The law provides $90 million in revenue sharing for fiscal year 2025–2026, not direct household payments. Base parish shares use population for 80% and homestead counts for 20%, with parish-specific exceptions. The law also lists each parish’s allocation and related tax-collector and retirement amounts. Tax-collector commissions total $9.773425 million, calculated as 11.9% of covered funds and divided using historical parish shares. That calculation excludes direct New Orleans distributions and the $1.158394 million listed for the Monroe City School Board.
Named parishes direct leftover public funds
After required payments, Plaquemines gives 100% of leftover funds to parish government. Cameron, St. Charles, and St. John the Baptist split leftovers 75% to parish government and 25% to schools. New Orleans splits leftovers 70% to the city and 30% to the Orleans Parish School Board. Grant splits leftovers equally between the sheriff and parish government. Vermilion assigns 60% to the sheriff and 40% to the assessor; all amounts depend on available leftovers.
Parishes can choose leftover funds’ uses
Parish governing authorities can use excess revenue-sharing funds they receive for any governmental purpose. They can also give some or all of that money to tax-recipient bodies, sheriffs, taxing districts, municipalities, or other public officials. This authority concerns money already received by the parish governing authority.
Parishes set school and municipal funding shares
Acadia, Bienville, East Feliciana, Franklin, Jackson, St. Helena, St. James, Vernon, Washington, and West Feliciana generally split leftovers 50% parish, 25% schools, and 25% municipalities. Washington divides its school share between parish and city systems by public-school population. West Feliciana’s sheriff first retains $15,000, and its municipal share goes to St. Francisville; East Feliciana’s sheriff first retains $25,000. Sabine and Tangipahoa use 40% parish, 30% schools, and 30% municipalities; Tensas and Winn use 35%, 35%, and 30%. Beauregard uses 40%, 35%, and 25%, respectively; municipal shares in these latter groups follow population.
Population and homesteads guide parish funding
The law provides $90 million in revenue sharing for fiscal year 2025–2026. It allocates 80% by each parish’s share of Louisiana’s population. The other 20% follows each parish’s share of adjusted homestead-exemption claims. The Louisiana Tax Commission determines those claim counts as of March 31 of the current calendar year. This money goes to local governments and taxing bodies, not directly to households.
Revenue sharing funds public retirement systems
Eligible public retirement systems receive a $2.003963 million fund, equal to 2.44% of covered revenue-sharing distributions. Shares follow each system’s required deductions; the calculation excludes direct New Orleans distributions and Monroe’s $1.158394 million school-board amount. New Orleans separately must send $168,474 to the assessors’ retirement fund and $137,015 to the court clerks’ retirement fund. It must also send $67,281 for district attorneys, $64,443 for voter registrars, and $55,762 for sheriffs. These payments fund retirement systems rather than increase individual pension checks.
Evangeline funds need every legislator’s approval
Evangeline Parish’s tax collector cannot release excess funds without written approval from every state legislator representing the parish. The recipient body’s chief executive must submit a written request stating the amount and intended use. Each distribution must also comply with the law.
Local bond taxes face funding limits
Property taxes used to repay general-obligation bonds generally cannot share in this law’s revenue-sharing money. Governments issuing those bonds must collect enough property taxes to cover principal, interest, and redemption premiums. Natchitoches bond taxes can share, and eligible recipients there can use the money for outstanding bond debt. Certain taxes in Livingston, Avoyelles, DeSoto, East Baton Rouge, Sabine, and Bossier follow separate rules.
Local payments follow deadlines and filing checks
The state treasurer pays parish allocations in thirds by December 1, March 15, and May 15. December uses fiscal year 2024–2025 figures; March and May use adjusted 2025–2026 figures that account for December’s payment. The legislative auditor can approve reasonably necessary advances. Late state payments include proportionate investment earnings; local earnings also pass through, except earnings tied to a collector’s or New Orleans’ own share. Parish collectors, New Orleans, and Monroe’s treasurer must file annual recipient, tax, deduction, and distribution records by the treasurer’s deadline; payments remain blocked until accepted.
Local tax payments expand with limits
Listed local taxing bodies qualify for revenue sharing, but specified districts in Rapides and Lafourche parishes are excluded. These include the Red River Waterway District in Rapides Parish and specified Lafourche levee and water districts. Eligible taxes generally must date from before January 1, 1978, or renew those taxes; listed newer taxes also qualify. Some newer taxes share proportionally; certain Bossier and Webster school taxes receive payments only after prior claims and as funds allow. Specified East Baton Rouge recreation commission taxes have a combined 5.44-mill limit for reimbursement.
Local tax reimbursements carry eligibility and caps
After commissions and required deductions, available funds reimburse eligible local bodies for tax revenue lost to homestead exemptions. Local collectors and New Orleans generally must distribute these funds within 15 days of receipt. Eligibility generally covers taxes authorized before 1978 and renewals, plus listed exceptions; listed St. Tammany taxes share proportionally, except the sheriff’s original tax. The St. Tammany list includes library taxes authorized April 5, 1980, and May 5, 1984. Parishes with 1977 excess funds generally face 1977 reimbursement caps adjusted by 1977–2023 homestead-count changes; East Carroll and parishes without 1977 excess are exempt, while New Orleans and the Orleans Levee District have separate limits.
Shortfalls preserve some local funding guarantees
When funds cannot cover current-year homestead tax losses, local recipients generally receive proportionate reductions, including in Monroe when needed. Guaranteed minimums protect Lake Borgne Levee District at $163,000 and St. Bernard Port, Harbor and Terminal District at $125,000. Allen Parish’s Special Law Enforcement District receives at least $58,000, and its assessor receives at least $36,500. Monroe’s school-board allocation reimburses homestead tax losses only as funds allow; the law lists $1.158394 million for specified calculations. Monroe’s treasurer pays required retirement deductions, and the state treasurer may use prior-year tax-roll amounts when distributing the balance.
Sponsors & Cosponsors
Sponsor
Jack McFarland
Republican • House
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
Senate vote • 6/9/2025
Rules suspended. Read by title, passed by a vote of 39 yeas and 0 nays, and ordered returned to the House. Motion to reconsider tabled.
Yes: 39 • No: 0
House vote • 5/15/2025
Read third time by title, roll called on final passage, yeas 99, nays 0. Finally passed, title adopted, ordered to the Senate.
Yes: 99 • No: 0
House vote • 5/12/2025
Reported with amendments
Yes: 24 • No: 0
Actions Timeline
Signed by the Governor. Becomes Act No. 280.
6/11/2025HouseEffective date: 08/01/2025.
6/11/2025HouseSigned by the President of the Senate.
6/10/2025SenateSent to the Governor for executive approval.
6/10/2025HouseRules suspended. Read by title, passed by a vote of 39 yeas and 0 nays, and ordered returned to the House. Motion to reconsider tabled.
6/9/2025SenateReceived from the Senate without amendments.
6/9/2025HouseEnrolled and signed by the Speaker of the House.
6/9/2025HouseRules suspended. Called from the Calendar.
6/8/2025SenateRead by title; made Special Order of the Day No. 7 for 6/9/2025.
6/8/2025SenateRules suspended.
6/3/2025SenateRead by title and returned to the Calendar, subject to call.
6/3/2025SenateReported without Legislative Bureau amendments. Read by title and passed to third reading and final passage.
6/2/2025SenateReported favorably. Rules suspended. Read by title and referred to the Legislative Bureau.
6/1/2025SenateRead second time by title and referred to the Committee on Finance.
5/20/2025SenateReceived in the Senate. Read first time by title and placed on the Calendar for a second reading.
5/19/2025SenateRead third time by title, roll called on final passage, yeas 99, nays 0. Finally passed, title adopted, ordered to the Senate.
5/15/2025HouseRead by title, amended, ordered engrossed, passed to 3rd reading.
5/13/2025HouseMade Special Order of the day No. 7 for 05/15/2025.
5/13/2025HouseReported with amendments (24-0).
5/12/2025HouseRead by title, under the rules, referred to the Committee on Appropriations.
4/14/2025HousePrefiled.
4/4/2025HouseUnder the rules, provisionally referred to the Committee on Appropriations.
4/4/2025House
Bill Text
Enacted
Engrossed
Enrolled
Introduced
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