Top Law and Government Legislation regarding 'Ad valorem' in Louisiana

Provides for procedures and time periods in Orleans Parish related to inspection of assessment lists, review and complaints concerning assessments, certifications of such lists, and hearings of appeals of assessments. (1/1/09) (RE DECREASE LF EX See Note)

Constitutional amendment to replace the New Orleans City Council with the Tax Commission as the board of review for ad valorem property tax assessments. (1/1/09) (2/3 - CA13s1(A))

Provides for the Louisiana Tax Commission instead of the parish governing authority to be the board of review to determine the correctness of property tax assessments in certain parishes. (See Act) (OR +$235,000 GF EX See Note)

Constitutional amendment to make the first $10,000 of a homestead's value subject to property tax unless a person is either 65 years of age or older or permanently totally disabled and exempts the next $75,000. (1/1/07) (2/3-CA13s1(A))

Constitutional amendment to remove the "income cap" for those 65 years of age or older to receive the "special assessment level", which freezes their residential value assessment levels. (1/1/07) (2/3-CA13s1(A)) (OR +$116,000 GF EX See Note)

Constitutional amendment to limit the time when property tax reappraisals and increases in millage rates without voter approval may occur and prohibits a tax increase until all property is reappraised. (1/1/07) (2/3-CA13s1(A)) (OR +$116,000 GF EX See Note)

Adds the homesteads of certain disabled veterans, those killed in action or who are missing in action or a prisoner of war for over 90 days and certain persons judicially determined to be permanently totally disabled to the "special assessment level" which freezes their property tax assessments. (1/1/07) (2/3-CA13s1(A)) (EN +$116,000 GF EX See Note)

Constitutional amendment to change homestead exemption to make the first $10,000 of value subject to property tax and to exempt the next $75,000 unless an occupant is either 65 years of age or older or permanently totally disabled. (1/1/07) (2/3-CA13s1(A)) (OR SEE FISC NOTE LF RV See Note)

Provides for the notice to be given to taxpayers concerning certain property tax assessments and meetings to increase millage rates without voter approval. (1/1/06) (EN INCREASE LF EX See Note)

Deletes statutory authority for "roll forward" of property tax millages by a 2/3s vote of certain taxing authorities without a vote of the electorate after reappraisal or a reduction in the homestead exemption. (OR DECREASE LF RV See Note)

Repeals certain notice and publication requirements and deadlines which are in addition to those provided for in Const. Art. VII, Sec. 23(C) in order for property tax recipient bodies to roll-forward millages without voter approval. (gov sig)

To require tax recipient bodies to adopt a third ordinance or resolution levying millages which have been "rolled forward" by a 2/3's vote of the tax recipient body. (gov sig) (OR SEE FISC NOTE LF EX)

Constitutional amendment to lower the age at which the assessment value of residential property is "frozen" from 65 to 62. (2/3 - CA13s1(A)) (OR SEE FISC NOTE LF RV See Note)

Eliminates certain parishes from the additional notice required to be given to taxpayers concerning certain property tax assessments and meetings to increase millage rates without voter approval. (gov sig) (OR -$1,800 LF EX See Note)

Constitutional amendment to prohibit an increase in the millage rate for ad valorem tax purposes in the year of reappraisal without voter approval. (1/1/07) (2/3-CA13s1(A)) (OR +$116,000 GF EX See Note)

Requires additional notice by July 15 of a public meeting at which a taxing body proposes to consider levying additional or increased millage rates without voter approval. (EN INCREASE LF EX See Note)

Constitutional amendment to eliminate authority in Article VII, Sec. 23(C) of the Louisiana Constitution permitting the "roll forward" of property tax millages. (1/1/07) (2/3-CA13s1(A)) (OR +$116,000 GF EX See Note)

Deletes statutory authority for "roll forward" of property tax millages by a 2/3s vote of certain taxing authorities without a vote of the electorate after reappraisal or a reduction in the homestead exemption. (OR DECREASE LF RV See Note)

Provides for the notice to be given to taxpayers concerning certain property tax assessments and meetings to increase millage rates without voter approval. (1/1/06) (EN INCREASE LF EX See Note)

Constitutional amendment to change homestead exemption to make the first $10,000 of value subject to property tax and to exempt the next $75,000 unless an occupant is either 65 years of age or older or permanently totally disabled. (1/1/07) (2/3-CA13s1(A)) (OR SEE FISC NOTE LF RV See Note)