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LouisianaHB 5702026 Regular SessionHouseWALLET

TAX/AD VALOREM TAX: 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)

Sponsored By: Roger William Wilder III (Republican)

Signed by Governor

Revenue and Fiscal AffairsWays and Means

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Bill Overview

Analyzed Economic Effects

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

New Louisiana property tax powers and limits

The law takes effect January 1, 2027, and covers tax years beginning on or after that date. It applies only if voters adopt the constitutional amendment in House Bill 521 of the 2026 session and it takes effect. Local taxing authorities can raise property tax rates above constitutional reassessment rates without exceeding their approved constitutional maximums, until authorization expires. Elected governing bodies need approval from two-thirds of their total membership after a public hearing that follows open-meetings rules, without another voter approval. Tax-receiving bodies also need a separate ordinance or resolution approved by two-thirds, naming both the increased and adjusted rates before collection. For non-elected authorities, the law removes the 2.5% limit on increased-rate collections above the prior calendar year, without replacing that collections cap. Maximum rates not levied before the 2024 reassessment are permanently lowered to the adjusted maximum for 2026. In Orleans Parish, those dates are the 2023 reassessment and the 2025 tax year. If the immediately following reassessment increases taxable value, the adjusted maximum drops to the approved constitutional maximum for the 2024 reassessment—or 2023 in Orleans Parish. Homeowners’ tax bills depend on local rate decisions and property reassessments.

Sponsors & Cosponsors

Sponsor

  • Roger William Wilder III

    Republican • House

Cosponsors

  • Stephanie H. Berault

    Republican • House

Roll Call Votes

All Roll Calls

Yes: 147 • No: 0

Senate vote • 5/11/2026

Read by title, passed by a vote of 36 yeas and 0 nays, and ordered returned to the House. Motion to reconsider tabled.

Yes: 36 • No: 0

House vote • 4/13/2026

Read third time by title, amended, roll called on final passage, yeas 95, nays 0. Finally passed, title adopted, ordered to the Senate.

Yes: 95 • No: 0

House vote • 3/17/2026

Reported with amendments

Yes: 16 • No: 0

Actions Timeline

  1. Signed by the Governor. Becomes Act No. 167.

    5/15/2026House

  2. Effective date: See Act.

    5/15/2026House

  3. Signed by the President of the Senate.

    5/13/2026Senate

  4. Sent to the Governor for executive approval.

    5/13/2026House

  5. Received from the Senate without amendments.

    5/12/2026House

  6. Enrolled and signed by the Speaker of the House.

    5/12/2026House

  7. Read by title, passed by a vote of 36 yeas and 0 nays, and ordered returned to the House. Motion to reconsider tabled.

    5/11/2026Senate

  8. Reported without Legislative Bureau amendments. Read by title and passed to third reading and final passage.

    4/29/2026Senate

  9. Read by title and referred to the Legislative Bureau.

    4/28/2026Senate

  10. Reported favorably.

    4/27/2026Senate

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

    4/15/2026Senate

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

    4/14/2026Senate

  13. Rules suspended, called out of its regular order.

    4/13/2026House

  14. Called from the calendar.

    4/13/2026House

  15. Read third time by title, amended, roll called on final passage, yeas 95, nays 0. Finally passed, title adopted, ordered to the Senate.

    4/13/2026House

  16. Notice given.

    4/9/2026House

  17. Scheduled for floor debate on 04/13/2026.

    4/9/2026House

  18. Read by title, returned to the calendar.

    3/24/2026House

  19. Scheduled for floor debate on 03/24/2026.

    3/23/2026House

  20. Read by title, amended, ordered engrossed, passed to 3rd reading.

    3/18/2026House

  21. Reported with amendments (16-0).

    3/17/2026House

  22. Read by title, under the rules, referred to the Committee on Ways and Means.

    3/9/2026House

  23. First appeared in the Interim Calendar on 2/27/2026.

    2/27/2026House

  24. Prefiled.

    2/26/2026House

  25. Under the rules, provisionally referred to the Committee on Ways and Means.

    2/26/2026House

Bill Text

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