Louisiana 2026 Regular Session Status: Enacted Bipartisan · 32 R · 5 D cosponsors

HB 521 — TAX/AD VALOREM TAX: (Constitutional Amendment) 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)

Last action — Taken by the Clerk of the House and presented to the Secretary of State in accordance with the Rules of the House.

  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed House
  4. ✓
    Passed Senate
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced February 26, 2026. Enacted.

Signed by Governor Jeff Landry (Republican) on May 21, 2026.

Odds of enactment

High chance

Based on the sponsor, cosponsors, and committee posture, this bill has a high chance of becoming law.

Upgrade to see the exact probability and what's driving it.

A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Likely to advance 98% · high confidence

  • Enacted

    Current position in the legislative process.

  • 37 sponsors

    1 primary, 36 co-sponsors signed on.

  • Bipartisan support

    Sponsored across 2 parties (32 R · 5 D) — cross-party backing.

  • Cleared a recorded vote

    Passed 2 recorded votes so far.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

In plain language

The bill allows local governments to set lower tax rates under specific conditions.

This legislation enables a taxing authority to levy property tax rates that are lower than the maximum allowed in certain situations. This could provide more flexibility for local governments in managing tax rates.

Bill Text

What changed in the latest version

38 added · 66 removed

Plain-language change summary

In the latest version of Bill HB 521, a reference to "ACT No. 273" has been removed. This change may be significant because it could streamline the bill by eliminating outdated or unnecessary language, making it clearer and easier to understand. By simplifying the text, lawmakers aim to ensure that the bill is more accessible to the public and focuses on its core purpose.

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HLS 26RS-255 ENGROSSED Regular Session HOUSE BILL NO.
ENROLLED Regular Session HOUSE BILL NO.
521 BY REPRESENTATIVE WILDER TAX/ADVALOREM TAX:
521 BY REPRESENTATIVES WILDER, AMEDEE, BAMBURG, BAYHAM, BERAULT, BILLINGS, BOUDREAUX, BOURRIAQUE, BRASS, CARVER, CHASSION, CHENEVERT,COATES, COX,CREWS, DESHOTEL,DEWITT,DICKERSON, EDMONSTON,EGAN,FIRMENT,FONTENOT,FREIBERG,GALLE,HEBERT, HORTON, KNOX, LACOMBE, JACOB LANDRY, MARTINEZ, MELERINE, OWEN, SCHAMERHORN, TAYLOR, TURNER, WILEY, AND WRIGHT A JOINT RESOLUTION Proposing to amend Article VII, Section 23(C) of the Constitution of Louisiana, relative to ad valorem property tax millage rate adjustments;
(Constitutional Amendment)Authorizesataxingauthorityto levy a millage at a rate lower than the maximum authorized rate under certain circumstances A JOINT RESOLUTION Proposing to amend Article VII, Section 23(C) of the Constitution of Louisiana, relative to ad valorem property tax millage rate adjustments;
Beit resolvedbytheLegislatureofLouisiana,two-thirdsofthemembers elected to each house concurring, that there shall be submitted to the electors of the state of Louisiana, for their approval or rejection in the manner provided by law, a proposal to amend Article VII, Section 23(C) of the Constitution of Louisiana, to read as follows:
BeitresolvedbytheLegislatureofLouisiana,two-thirdsofthemembers elected to each house concurring, that there shall be submitted to the electors of the state of Louisiana, for their approval or rejection in the manner provided by law, a proposal to amend Article VII, Section 23(C) of the Constitution of Louisiana, to read as follows:
Increases in the millage rate in excess of the ratesestablishedasprovidedbyParagraph(B)aboveofthisSectionbutnotinexcess Page 1 of 3 CODING:
Increases in the millage rate in excess of the ratesestablishedasprovidedbyParagraph(B)aboveofthisSectionbutnotinexcess of the prior year's maximum authorized millage rate approved by this constitution and approved by the taxing authority until the authorized millage rate expires may be levied bya two-thirds vote of the total membership of a taxing authoritywithout further voter approval but only after a public hearing held in accordance with the Page 1 of 2 CODING:
HLS 26RS-255 ENGROSSED HB NO.
HB NO.
521 of the prior year's maximum authorized millage rate approved by this constitution and approved by the taxing authority until the authorized millage rate expires may be levied bya two-thirds vote of the total membership of a taxing authority without further voter approval but only after a public hearing held in accordance with the open meetings law;
521 ENROLLED open meetings law;
Do you support an amendment to allow a local taxing authority to continue to levy a lower millage rate without losing its ability to adjust to the maximum authorized millage rate from a prior year's reassessment? (Effective January 1, 2027) (Amends Article VII, Section 23(C)) Page 2 of 3 CODING:
Do you support an amendment to allow a local taxing authority to continue to levy a lower millage rate without losing its ability to adjust to the maximum authorized millage rate from a prior year's reassessment? (Effective January 1, 2027) (Amends Article VII, Section 23(C)) SPEAKER OF THE HOUSE OF REPRESENTATIVES PRESIDENT OF THE SENATE Page 2 of 2 CODING:
Wordsinstruckthroughtypearedeletionsfromexistinglaw;wordsunderscored are additions.
HLS 26RS-255 ENGROSSED HB NO.
521 DIGEST ThedigestprintedbelowwaspreparedbyHouseLegislative Services.
It constitutes nopart of the legislative instrument.
The keyword, one-liner, abstract, and digest do not constitute part of the law or proof or indicia of legislative intent.
[R.S.
1:13(B) and 24:177(E)] HB 521 Engrossed 2026 Regular Session Wilder Abstract:
Authorizes a local taxing authorityto levya lower millage rate without losing its ability to adjust to the prior year's maximum authorized millage rate.
Present constitution requires an automatic adjustment in ad valorem (property tax) millage rates in response to changes in the tax base resulting from reassessment or changes in the homestead exemption, with adjustments made to ensure tax revenue collected in the year after reappraisal is equal to the amount of tax revenue collected in the year prior to reappraisal.
Present constitution authorizes an increase in a millage rate up to the maximum authorized rate from the prior year's reassessment by a 2/3 vote of the total membership of the taxing authority without further voter approval.
Presentconstitutionadjuststhemaximumauthorizedratefromtheprioryear'sreassessment due to a statewide reassessment every four years or due to a change in the homestead exemption.
Further,presentconstitutionprovidesthat,ifataxingauthoritydoesnotincrease itsmillagerateuptothemaximumauthorizedratefromtheprioryear'sreassessmentbefore the next reassessment, the taxing authority permanently loses the ability to increase its millageratetothemaximumauthorizedratefromtheprioryear'sreassessmentinthefuture.
Proposed constitutional amendment allows a taxing authority to continue to levy a lower millage rate without subsequently losing its ability to adjust to the maximum authorized millage rate from a prior year's reassessment.
Effective Jan.
1, 2027, and applicable to all tax years beginning on or after Jan.
1, 2027.
Provides for submission of the proposed amendment to the voters at the statewide election to be held Nov.
3, 2026.
(Amends Const.
Art.
VII, §23(C)) Page 3 of 3 CODING:
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Action History

  1. Taken by the Clerk of the House and presented to the Secretary of State in accordance with the Rules of the House.

  2. Becomes Act No. 273.

  3. Effective date: See Act.

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

  5. Signed by the President of the Senate.

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

  7. Received from the Senate without amendments.

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

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

  10. Reported favorably.

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

  12. Read third time by title, roll called on final passage, yeas 95, nays 0. The bill, having received two-thirds vote of the elected members, was finally passed, title adopted, ordered to the Senate.

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

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

  15. Read by title, ordered reengrossed, passed to 3rd reading.

  16. Reported without amendments (7-0).

  17. Read by title, ordered engrossed, recommitted to the Committee on Civil Law and Procedure.

  18. Reported favorably (16-0). To be recommitted to the Committee on Civil Law and Procedure.

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

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

  21. Prefiled.

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

Sponsors

Sponsorship breakdown

Export CSV (upgrade) →

1 sponsors · 36 co-sponsors · 110 not signed on

Sponsors (1)

Co-sponsors (36)

Not signed on (110)

110 members have not signed on to this bill.

Show all 110 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

FINAL PASSAGE (#721)

Passed 36 Yea · 0 Nay · 3 Other
Party YeaNayPresentNot Voting
Unaffiliated 1000
Republican 26001
Democrat 9002
Total 36003
% of votes cast 92%0%0%8%
How each member voted (39)
Member Party Vote
Mr. President — Yea
Edward J. Price Democrat Yea
Gary Carter Democrat Yea
Gerald Boudreaux Democrat Yea
Jay Luneau Democrat Yea
Jimmy Harris Democrat Yea
Katrina R. Jackson-Andrews Democrat Yea
Larry Selders Democrat Not Voting
Regina Barrow Democrat Yea
Royce Duplessis Democrat Yea
Sam Jenkins Democrat Yea
Sidney Barthelemy II Democrat Not Voting
Adam Bass Republican Yea
Alan Seabaugh Republican Yea
Beth Mizell Republican Yea
Blake Miguez Republican Yea
Bob Hensgens Republican Yea
Brach Jerad Myers Republican Yea
Caleb Kleinpeter Republican Yea
Eddie J. Lambert Republican Yea
Franklin J. Foil Republican Yea
Glen Womack Republican Yea
Gregory A. Miller Republican Yea
Heather Cloud Republican Yea
Jeremy Stine Republican Yea
John C. "Jay" Morris Republican Yea
Jr., William "Bill" Wheat Republican Yea
Kirk Talbot Republican Yea
Mark Abraham Republican Yea
Michael "Big Mike" Fesi Republican Yea
Mike Reese Republican Not Voting
Patrick Connick Republican Yea
Patrick McMath Republican Yea
Rick Edmonds Republican Yea
Robert "Bob" Owen Republican Yea
Robert Allain Republican Yea
Stewart Jr. Cathey Republican Yea
Thomas A. Pressly Republican Yea
Valarie Hodges Republican Yea

Official roll call →

FINAL PASSAGE (#429)

Passed 95 Yea · 0 Nay · 10 Other
Party YeaNayPresentNot Voting
Unaffiliated 5002
Republican 64004
Democrat 26004
Total 950010
% of votes cast 90%0%0%10%
How each member voted (105)
Member Party Vote
Mr. Speaker — Yea
Galle — Yea
Amedee — Not Voting
Stagni — Not Voting
Johnson, T. — Yea
Landry, T. — Yea
St. Blanc — Yea
Adrian Fisher Democrat Yea
Aimee Adatto Freeman Democrat Not Voting
Alonzo L. Knox Democrat Yea
Barbara Carpenter Democrat Yea
C. Denise Marcelle Democrat Yea
Candace N. Newell Democrat Not Voting
Chasity Martinez Democrat Yea
Dana Henry Democrat Yea
Delisha Boyd Democrat Yea
Ed Murray Democrat Yea
Edmond Jordan Democrat Yea
Gerald Boudreaux Democrat Yea
III, Ed Larvadain Democrat Yea
Joy Walters Democrat Not Voting
Jr., Kyle M. Green Democrat Yea
Ken Brass Democrat Yea
Mandie Landry Democrat Yea
Marcus Anthony Bryant Democrat Yea
Pat Moore Democrat Yea
Rashid Armand Young Democrat Yea
Robby Carter Democrat Yea
Rodney Lyons Democrat Yea
Roy Daryl Adams Democrat Yea
Shaun Raphael Mena Democrat Yea
Sr., Wilford Carter Democrat Not Voting
Steven Jackson Democrat Yea
Sylvia Elaine Taylor Democrat Yea
Tammy T. Phelps Democrat Yea
Tehmi Jahi Chassion Democrat Yea
Vanessa Caston LaFleur Democrat Yea
Annie Spell Republican Yea
Barbara Reich Freiberg Republican Yea
Beth Anne Billings Republican Yea
Brett F. Geymann Republican Yea
Brian Leonard Glorioso Republican Yea
Bryan Fontenot Republican Yea
Chad Michael Boyer Republican Yea
Chance Keith Henry Republican Yea
Christopher Turner Republican Yea
Danny McCormick Republican Yea
Daryl Andrew Deshotel Republican Yea
Debbie Villio Republican Yea
Dixon Wallace McMakin Republican Yea
Dodie Horton Republican Yea
Emily Chenevert Republican Yea
Foy Bryan Gadberry Republican Yea
Francis C. Thompson Republican Yea
Gregory A. Miller Republican Not Voting
III, Roger William Wilder Republican Yea
III, Vincent E. Cox Republican Yea
IV, Gerald "Beau" Beaullieu Republican Yea
Jack McFarland Republican Not Voting
Jacob Braud Republican Yea
Jacob Jules Landry Republican Yea
Jason Brian DeWitt Republican Yea
Jeffrey "Jeff" Fons Wiley Republican Yea
Jeremy LaCombe Republican Yea
Jerome Zeringue Republican Yea
Jessica Domangue Republican Yea
John E. Wyble Republican Yea
Joseph A. Orgeron Republican Yea
Josh Carlson Republican Yea
Jr., Dennis Bamburg Republican Yea
Jr., John R. Illg Republican Yea
Jr., Michael Robert Bayham Republican Yea
Kathy Edmonston Republican Yea
Kellee Hennessy Dickerson Republican Yea
Kim Carver Republican Yea
Kimberly Landry Coates Republican Yea
Larry A. Bagley Republican Yea
Lauren Ventrella Republican Not Voting
Laurie Schlegel Republican Yea
Les Farnum Republican Not Voting
Mark Wright Republican Yea
Michael "Gabe" Firment Republican Yea
Michael Charles Echols Republican Yea
Michael Melerine Republican Yea
Mike Johnson Republican Yea
Neil Riser Republican Yea
Nicholas Muscarello Republican Yea
Paul Sawyer Republican Yea
Phillip Eric Tarver Republican Yea
Polly Thomas Republican Yea
R. Dewith Carrier Republican Yea
Raymond J. Crews Republican Yea
Reese "Skip" Broussard Republican Yea
Rhonda Gaye Butler Republican Yea
Robert "Bob" Owen Republican Yea
Rodney Schamerhorn Republican Yea
Ryan Bourriaque Republican Yea
Shane Mack Republican Yea
Sr., Peter F. Egan Republican Yea
Stephanie H. Berault Republican Yea
Stephanie Hilferty Republican Yea
Timothy P. Kerner Republican Yea
Tony Bacala Republican Yea
Troy Jude Hebert Republican Yea
Wayne McMahen Republican Yea

Official roll call →

Subjects

taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

Who sponsors HB 521?
HB 521 is sponsored by Beryl Amedée (Republican), Mark Wright (Republican), Jeffrey "Jeff" Fons Wiley (Republican), Christopher Turner (Republican), Sylvia Elaine Taylor (Democrat), Rodney Schamerhorn (Republican), Charles Owen (Republican), Michael Melerine (Republican), Chasity Martinez (Democrat), Jacob Jules Landry (Republican), Jeremy LaCombe (Republican), Alonzo L. Knox (Democrat), Dodie Horton (Republican), Troy Jude Hebert (Republican), Jr., Jack "Jay" William Gallé (Republican), Barbara Reich Freiberg (Republican), Bryan Fontenot (Republican), Michael "Gabe" Firment (Republican), Sr., Peter F. Egan (Republican), Kathy Edmonston (Republican), Jason Brian DeWitt (Republican), Daryl Andrew Deshotel (Republican), Raymond J. Crews (Republican), III, Vincent E. Cox (Republican), Kimberly Landry Coates (Republican), Emily Chenevert (Republican), Tehmi Jahi Chassion (Democrat), Kim Carver (Republican), Ken Brass (Democrat), Ryan Bourriaque (Republican), Doyle Boudreaux (Republican), Beth Anne Billings (Republican), Jr., Michael Robert Bayham (Republican), Jr., Dennis Bamburg (Republican), Stephanie H. Berault (Republican), III, Roger William Wilder (Republican), and Kellee Hennessy Dickerson (Republican).
What is the current status of HB 521?
This bill has been enacted into law. Introduced February 26, 2026. Enacted.
Where can I track HB 521?
Track HB 521 free on One Click Politics — get push/email alerts when it moves.

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