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HLS 26RS-419 ORIGINAL
2026 Regular Session
HOUSE BILL NO. 502
BY REPRESENTATIVE MCCORMICK
PORTS/HARBORS/TERMINALS: Provides relative to the authority of the Caddo Parish
Port Commission to use the payment in lieu of taxes program
1 AN ACT
2 To amend and reenact R.S. 34:3160(A), relative to the Caddo-Bossier Parishes Port
3 Commission; to require the governing authority for Caddo Parish to fully evaluate
4 and provide documentation on property taxes abated by each taxing entity for
5 approval of the payment in lieu of taxes programs; to require certain Caddo Parish
6 officials to determine whether to approve the payment in lieu of taxes program for
7 use in the parish; and to provide for related matters.
8 Be it enacted by the Legislature of Louisiana:
9 Section 1. R.S. 34:3160(A) is hereby amended and reenacted to read as follows:
10 §3160. Rights and powers of commission
11 A. The commission shall exercise the powers herein conferred upon it,
12 within the port area, consisting of the entire parishes of Caddo and Bossier; however,
13 specifically excluded from the port area are any docks, landings or wharves in use
14 on November 8, 1966, and businesses engaged in river operations in the port area on
15 November 8, 1966. Notwithstanding any provision of law to the contrary, prior to
16 approving the use of the payment in lieu of taxes program in Caddo Parish, the
17 governing authority shall fully evaluate and provide documentation of the property
18 taxes abated by each taxing entity. The documentation shall be provided to the
19 political subdivisions contained in this Subsection who shall use the information to
20 determine whether to approve the program. In Caddo Parish, the Caddo Parish
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
HLS 26RS-419 ORIGINAL
HB NO. 502
1 Sheriff, the Caddo Parish Commission, and the Caddo Parish School Board shall
2 each independently determine whether to approve the abatement of their respective
3 portions of property taxes. The Caddo Parish Commission may also approve the
4 abatement of the portions of property taxes attributable to other political subdivisions
5 in Caddo Parish, except the Caddo Parish Sheriff and the Caddo Parish School
6 Board. Approval or denial by one entity shall not affect the authority of any other
7 entity, and if one or more entities approve the abatement while others deny it, the
8 project may proceed with the abatement applying only to the portions approved.
9 * * *
DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
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 502 Original 2026 Regular Session McCormick
Abstract: Requires the governing authority of the Caddo Parish to evaluate and provide
documentation of property taxes abated by each taxing entity before approving any
payment in lieu of taxes (P.I.L.O.T.) program and requires approval of certain Caddo
Parish officials before the program may be used.
Present law specifies that the Caddo Bossier Parishes Port Commission exercises its powers
within the port area consisting of Caddo and Bossier parishes, excluding certain docks,
landings, wharves, and river operation businesses in use on Nov. 8, 1966.
Proposed law retains present law and requires the governing authority of Caddo Parish to
fully evaluate and provide documentation of property taxes abated by each taxing entity
before approving the use of a P.I.L.O.T. program in the parish.
Proposed law requires that the documentation be provided to the political subdivisions listed
in proposed law, who must use the information to determine whether to approve the
program.
Proposed law authorizes the commission to use the P.I.L.O.T. program in Caddo Parish only
upon approval of the Caddo Parish Sheriff, the Caddo Parish Commission, and the Caddo
Parish School Board, with each entity independently determining whether to approve the
abatement of its respective portion of property taxes, and the Caddo Parish Commission is
additionally able to approve abatements for other local entities except the Sheriff and School
Board, allowing a project to proceed with any portions approved even if others are denied.
(Amends R.S. 34:3160(A))
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.