This amendment updates the specific dollar amounts for revenue sharing that each parish will receive during fiscal years 2026 and 2027.
Louisiana2026Enacted
HB314
Revenue Sharing Distribution for Fiscal Year 2026-2027
Last scannedAug 25, 2026, 3:26 AM
In one sentence
This law defines which local groups in Louisiana are eligible to receive money from the state Revenue Sharing Fund during fiscal year 2026-2027 and sets rules for calculating population and homestead numbers.
What it does
- Defines 'tax recipient bodies' as cities, parish governing authorities, school boards, special taxing districts, and other specific groups eligible for funding.
- Lists specific local groups that are now eligible to receive revenue sharing payments even if they were not previously eligible or had been determined ineligible in the past.
- Excludes law enforcement millages levied instead of commissions from eligibility unless specifically allowed by Section 9(B).
- Sets rules stating that population numbers come from estimates provided by Louisiana State University and Agricultural and Mechanical College Agriculture Center.
- Establishes that only taxes or millage authorized before January 1, 1978, count toward eligibility in most cases.
Who it affects
- Cities like New Orleans and parish governing authorities across Louisiana.
- School boards and special taxing districts listed by name in the law.
- The state treasurer who reviews population data and manages fund distribution.
- Louisiana State University, which provides local population estimates used for calculations.
Limits and unknowns
- Population estimates submitted in one year do not change funding until the next fiscal year.
- Certain districts, such as law enforcement millages levied instead of commissions, are excluded unless specifically listed elsewhere.
- The definition of 'public school population' is cut off before completion in the provided text.
Plain language
Terms to know
- Tax recipient bodies
- Cities, parishes, school boards, or special districts that are allowed to receive money from the state Revenue Sharing Fund under this law.
- Millage
- A tax rate based on property value used by local governments; eligibility is limited to millages authorized before January 1, 1978.
- Homesteads
- The number of homes that have filed for a homestead exemption with the assessors as determined by the Louisiana Tax Commission as of November 15.
Official record
Sources
Official summary
REVENUE SHARING: Provides for the Revenue Sharing Distribution for Fiscal Year 2026-2027
Official activity
Bill history
- Effective date: 08/01/2026.H
- Signed by the Governor. Becomes Act No. 905.H
- Sent to the Governor for executive approval.H
- Signed by the President of the Senate.S
- Enrolled and signed by the Speaker of the House.H
- Received from the Senate without amendments.H
- Rules suspended. Read by title, passed by a vote of 38 yeas and 0 nays, and ordered returned to the House. Motion to reconsider tabled.S
- Read by title; made Special Order of the Day No. 4 for 5/26.S
- Reported without Legislative Bureau amendments. Read by title and passed to third reading and final passage.S
- Rules suspended. Reported favorably. Rules suspended. Read by title and referred to the Legislative Bureau.S
- Read second time by title and referred to the Committee on Finance.S
- Received in the Senate. Read first time by title and placed on the Calendar for a second reading.S
- Read third time by title, roll called on final passage, yeas 103, nays 0. Finally passed, title adopted, ordered to the Senate.H
- Made Special Order of the day No. 7 for 04/16/2026.H
- Read by title, amended, ordered engrossed, passed to 3rd reading.H
- Reported with amendments (19-0).H
- Read by title, under the rules, referred to the Committee on Appropriations.H
- First appeared in the Interim Calendar on 2/27/2026.H
- Under the rules, provisionally referred to the Committee on Appropriations.H
- Prefiled.H
Changes
Amendments
2 stored
This amendment updates the specific dollar amounts for revenue sharing distributions to Louisiana parishes and adjusts total funding figures for fiscal years 2026-2027.