HB 521 Louisiana House · 2026 Regular Session

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)

HB 521 proposes a constitutional amendment to Louisiana's property tax system, allowing local taxing authorities (like parishes or municipalities) to adjust property tax rates to the maximum authorized rate from a prior reassessment without requiring new voter approval. The key mechanism permits these authorities to increase rates to the previous year's maximum level using a two-thirds vote of the governing body, after holding a public hearing with proper notice. This change would take effect January 1, 2027, and applies to all property tax collections starting that date. The bill does not change current tax rates but modifies the process for adjusting them, requiring transparency through public hearings while removing the need for separate voter referendums for these adjustments.

Issues: ✓ Budget & Taxes

Bill status signed all 5 stages cleared

Introduction

Feb 2026

Committee Review

Apr 2026

House Passage

Apr 2026

Senate Passage

May 2026

Signed into Law

May 2026

Introduced Feb 26, 2026 Signed May 21, 2026

Maddy AI version diff · 3 comparisons

What changed between versions

HB521 Original → HB521 Act · 3 edits

MINOR

This bill converts a proposed constitutional amendment into an enacted law, updating the list of sponsoring representatives to reflect the final enrolled version. The substantive policy content regarding tax rates and effective dates remains unchanged from the original draft.

Scope change

The bill's scope and applicability remain unchanged; it only formalizes the legislative process by moving from a draft proposal to an enrolled act.

TECHNICAL

Updated the list of sponsors to include additional representatives (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) compared to the original version which only listed Representative Wilder.

Changed the document header from 'HB521 Original' to 'ENROLLED' and updated the Act number to 273, indicating the bill has passed all legislative stages and is now law.

Updated pagination references from 'Page 1 of 3' to 'Page 1 of 2' and adjusted the digest section to reflect the final enrolled status rather than the original proposal.

Floor votes · Senate May 11, 2026 · House Apr 13, 2026

How they voted

37–0

Passed · 3 other

Total votes 40

May 11, 2026

D Democratic12

10 Yea 2

83% Yea

R Republican28

27 Yea 1

96% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

May 11, 2026

Upper · Passed

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

upper

Apr 28, 2026

Committee

Read by title and referred to the Legislative Bureau.

upper

Apr 27, 2026

Upper · Passed

Reported favorably.

upper

Apr 13, 2026

Lower · Passed

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.

lower

Apr 7, 2026

Introduced

Reported without amendments (7-0).

lower

Mar 18, 2026

Committee

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

lower

Mar 17, 2026

Lower · Passed

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

lower

Mar 9, 2026

Committee

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

lower

Feb 26, 2026

Committee

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

lower

1 primary · 36 co-sponsors