HB214 • 2026

TAX/AD VALOREM-EXEMPTION: (Constitutional Amendment) Authorizes a property tax exemption for blighted or derelict properties that have been rehabilitated (EN SEE FISC NOTE LF RV See Note)

Taxes

Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor: Chance Henry
Last action: 2026-05-21
Official status: Sent to the Secretary of State
Effective date: Not listed

Plain English Breakdown

The bill summary does not specify an exact effective date; it is mentioned in the official text that this must be seen within the Act itself.

Property Tax Exemption for Rehabilitated Blighted or Derelict Properties

This bill proposes a constitutional amendment allowing an optional property tax exemption for blighted or derelict properties that have been rehabilitated, with the state legislature setting conditions and definitions.

What This Bill Does

Proposes to add Article VII, Section 21(P) of Louisiana's Constitution, authorizing an optional ad valorem tax exemption for blighted or derelict property that has been rehabilitated.
Requires the state legislature to enact laws defining 'blighted' and 'derelict' properties and setting conditions for the tax exemption.

Who It Names or Affects

People who own blighted or derelict properties that have been rehabilitated.
Local governments and taxing authorities responsible for collecting property taxes.

Terms To Know

Blighted Property: A property in poor condition with negative effects on the neighborhood.
Derelict Property: A property that has been abandoned or neglected, often leading to deterioration.

Limits and Unknowns

The exact details of how this exemption will work are not specified and must be decided by the state legislature.
It is unclear which specific properties will qualify for this tax break until the legislature defines 'blighted' and 'derelict'.

Bill History

2026-05-21 H
Effective date: See Act.
2026-05-21 H
Becomes Act No. 272.
2026-05-21 H
Taken by the Clerk of the House and presented to the Secretary of State in accordance with the Rules of the House.
2026-05-20 S
Signed by the President of the Senate.
2026-05-20 H
Enrolled and signed by the Speaker of the House.
2026-05-20 H
Received from the Senate without amendments.
2026-05-19 S
Rules suspended. Read by title, passed by a vote of 33 yeas and 2 nays, and ordered returned to the House. Motion to reconsider tabled.
2026-05-13 S
Reported without Legislative Bureau amendments. Read by title and passed to third reading and final passage.
2026-05-12 S
Read by title and referred to the Legislative Bureau.
2026-05-11 S
Reported favorably.
2026-04-21 S
Read second time by title and referred to the Committee on Revenue and Fiscal Affairs.
2026-04-20 S
Received in the Senate. Rules suspended. Read first time by title and placed on the Calendar for a second reading.
2026-04-20 H
Read third time by title, roll called on final passage, yeas 80, nays 12. The bill, having received two-thirds vote of the elected members, was finally passed, title adopted, ordered to the Senate.
2026-04-15 H
Scheduled for floor debate on 04/20/2026.
2026-04-14 H
Read by title, ordered reengrossed, passed to 3rd reading.
2026-04-13 H
Reported without amendments (6-0-1).
2026-03-31 H
Read by title, ordered engrossed, recommitted to the Committee on Civil Law and Procedure.
2026-03-30 H
Reported favorably (17-0). To be recommitted to the Committee on Civil Law and Procedure.
2026-03-09 H
Read by title, under the rules, referred to the Committee on Ways and Means.
2026-02-20 H
First appeared in the Interim Calendar on 2/20/2026.
2026-02-19 H
Under the rules, provisionally referred to the Committee on Ways and Means.
2026-02-19 H
Prefiled.

Official Summary Text

TAX/AD VALOREM-EXEMPTION: (Constitutional Amendment) Authorizes a property tax exemption for blighted or derelict properties that have been rehabilitated (EN SEE FISC NOTE LF RV See Note)

Current Bill Text

Read the full stored bill text

ENROLLED
ACT No. 2722026 Regular Session
HOUSE BILL NO. 214
BY REPRESENTATIVES CHANCE HENRY AND CHASSION AND SENATORS
BARROW, BOUDREAUX, JACKSON-ANDREWS, JENKINS, AND PRICE
1 A JOINT RESOLUTION
2 Proposing to add Article VII, Section 21(P) of the Constitution of Louisiana, relative to ad
3 valorem taxes; to authorize the exemption of certain property from ad valorem taxes
4 subject to conditions provided in law; to require the legislature to enact laws relative
5 to implementation of the exemption; to provide for applicability; to provide for an
6 effective date; to provide for submission of the proposed amendment to the electors;
7 and to provide for related matters.
8 Section 1. Be it resolved by the Legislature of Louisiana, two-thirds of the members
9 elected to each house concurring, that there shall be submitted to the electors of the state of
10 Louisiana, for their approval or rejection in the manner provided by law, a proposal to add
11 Article VII, Section 21(P) of the Constitution of Louisiana, to read as follows:
12 §21. Other Property Exemptions
13 Section 21. In addition to the homestead exemption provided for in Section
14 20 of this Article, the following property and no other shall be exempt from ad
15 valorem taxation:
16 * * *
17 (P) There shall be an optional ad valorem tax exemption for blighted or
18 derelict property that has been rehabilitated. The legislature shall enact laws
19 defining blighted property, derelict property, and any other terms as may be
20 necessary for implementing the exemption provided for in this Paragraph. The
21 legislature shall establish in law the term of the exemption and the conditions,
22 requirements, and procedures necessary for a political subdivision to administer the
23 exemption.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
HB NO. 214 ENROLLED
1 Section 2. Be it further resolved that the provisions of the amendment contained in
2 this Joint Resolution shall become effective on January 1, 2027, and apply to tax years
3 beginning on or after January 1, 2027.
4 Section 3. Be it further resolved that this proposed amendment shall be submitted
5 to the electors of the state of Louisiana at the statewide election to be held on November 3,
6 2026.
7 Section 4. Be it further resolved that on the official ballot to be used at the election,
8 there shall be printed a proposition, upon which the electors of the state shall be permitted
9 to vote YES or NO, to amend the Constitution of Louisiana, which proposition shall read as
10 follows:
11 Do you support an amendment to allow property tax exemptions for blighted
12 or derelict properties that have been rehabilitated, and to require the
13 legislature to enact laws providing for administration of these exemptions?
14 (Effective January 1, 2027) (Adds Article VII, Section 21(P))
SPEAKER OF THE HOUSE OF REPRESENTATIVES
PRESIDENT OF THE SENATE
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.