HB570 • 2026

TAX/AD VALOREM TAX: 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)

Elections Taxes

Enacted

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

Sponsor: Roger Wilder III
Last action: 2026-05-15
Official status: Signed by the Governor - Act 167
Effective date: Not listed

Plain English Breakdown

The bill text does not provide specific details on how non-elected governing bodies must operate, only that they are subject to certain limitations and reassessment conditions.

Adjustment of Tax Rates for Louisiana

This act allows taxing authorities to set tax rates lower than the maximum allowed rate under certain conditions, starting in 2027.

What This Bill Does

Allows a taxing authority with elected members to increase millage rates up to the prior year's maximum authorized rate without voter approval after a public hearing.
Requires that if there is an immediate reassessment and taxable value increases, the adjusted maximum millage rate must be reduced.

Who It Names or Affects

Taxing authorities with elected governing bodies in Louisiana.
Residents and businesses paying property taxes in Louisiana starting from the 2027 tax year.

Terms To Know

Millage rate: The amount of tax per $1,000 of a property's value.
Taxing authority: A local government body that has the power to levy taxes.

Limits and Unknowns

This act only applies if a related constitutional amendment is adopted in a statewide election.
The exact effective date depends on the outcome of the statewide election mentioned above.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

Fiscal Note - HB570 Original With Proposed House Cmte Amendments

Filed

Plain English: Filed 4

This amendment summary is using official source text because generated interpretation was skipped for this run.
The official amendment text was available, but an easy plain-English summary could not be produced automatically during the last sync.

House Floor Amendment #1953 Wilder Adopted

Adopted

Plain English: HFAHB570 4883 1953 FOR OFFICE USE ONLY HOUSE FLOOR AMENDMENTS 2026 Regular Session Amendments proposed by Representative Wilder to Engrossed House Bill No.

HFAHB570 4883 1953 FOR OFFICE USE ONLY HOUSE FLOOR AMENDMENTS 2026 Regular Session Amendments proposed by Representative Wilder to Engrossed House Bill No.
570 by Representative Wilder 1 AMENDMENT NO.
1 2 On page 1, at the beginning of line 19, after "approved by the" and before "and approved" 3 delete "constitution" and insert "Constitution of Louisiana" 4 AMENDMENT NO.
2 5 On page 2, at the beginning of line 10, after "provided by the" and before "and approved" 6 delete "constitution" and insert "Constitution of Louisiana" 7 AMENDMENT NO.

House Committee Amendment #1851 W&M Adopted

Adopted

Plain English: HCAHB570 4883 1851 HOUSE COMMITTEE AMENDMENTS 2026 Regular Session Amendments proposed by House Committee on Ways and Means to Original House Bill No.

HCAHB570 4883 1851 HOUSE COMMITTEE AMENDMENTS 2026 Regular Session Amendments proposed by House Committee on Ways and Means to Original House Bill No.
570 by Representative Wilder 1 AMENDMENT NO.
1 2 On page 1, line 2, after "and (b)(i)" and before the comma "," insert "and (2)(b)" 3 AMENDMENT NO.
2 4 On page 1, line 5, after "circumstances;" and before "to provide" insert the following: 5 "to provide for the process of adjusting millages;" 6 AMENDMENT NO.

House Committee Amendment #1688 W&M Draft

Draft

Plain English: HCAHB570 4883 1688 HOUSE COMMITTEE AMENDMENTS 2026 Regular Session Amendments proposed by House Committee on Ways and Means to Original House Bill No.

HCAHB570 4883 1688 HOUSE COMMITTEE AMENDMENTS 2026 Regular Session Amendments proposed by House Committee on Ways and Means to Original House Bill No.
570 by Representative Wilder 1 AMENDMENT NO.
1 2 On page 1, line 1, after "and (b)(i)" and before the comma "," insert "and (2)(b)" 3 AMENDMENT NO.
2 4 On page 1, line 5, after "circumstances" and before "to provide" insert the following: 5 "to provide for the process of adjusting millages;" 6 AMENDMENT NO.

Bill History

2026-05-15 H
Effective date: See Act.
2026-05-15 H
Signed by the Governor. Becomes Act No. 167.
2026-05-13 H
Sent to the Governor for executive approval.
2026-05-13 S
Signed by the President of the Senate.
2026-05-12 H
Enrolled and signed by the Speaker of the House.
2026-05-12 H
Received from the Senate without amendments.
2026-05-11 S
Read by title, passed by a vote of 36 yeas and 0 nays, and ordered returned to the House. Motion to reconsider tabled.
2026-04-29 S
Reported without Legislative Bureau amendments. Read by title and passed to third reading and final passage.
2026-04-28 S
Read by title and referred to the Legislative Bureau.
2026-04-27 S
Reported favorably.
2026-04-15 S
Read second time by title and referred to the Committee on Revenue and Fiscal Affairs.
2026-04-14 S
Received in the Senate. Read first time by title and placed on the Calendar for a second reading.
2026-04-13 H
Read third time by title, amended, roll called on final passage, yeas 95, nays 0. Finally passed, title adopted, ordered to the Senate.
2026-04-13 H
Called from the calendar.
2026-04-13 H
Rules suspended, called out of its regular order.
2026-04-09 H
Scheduled for floor debate on 04/13/2026.
2026-04-09 H
Notice given.
2026-03-24 H
Read by title, returned to the calendar.
2026-03-23 H
Scheduled for floor debate on 03/24/2026.
2026-03-18 H
Read by title, amended, ordered engrossed, passed to 3rd reading.
2026-03-17 H
Reported with amendments (16-0).
2026-03-09 H
Read by title, under the rules, referred to the Committee on Ways and Means.
2026-02-27 H
First appeared in the Interim Calendar on 2/27/2026.
2026-02-26 H
Under the rules, provisionally referred to the Committee on Ways and Means.
2026-02-26 H
Prefiled.

Official Summary Text

TAX/AD VALOREM TAX: 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)

Current Bill Text

Read the full stored bill text

ENROLLED
ACT No. 1672026 Regular Session
HOUSE BILL NO. 570
BY REPRESENTATIVES WILDER AND BERAULT
1 AN ACT
2 To amend and reenact R.S. 47:1705(B)(1)(a) and (b)(i) and (2)(b), relative to ad valorem
3 taxation; to authorize the adjustment of ad valorem millages under certain
4 circumstances; to provide for the retention of maximum authorized millages; to
5 require a reduction in adjusted maximum millage rates under certain circumstances;
6 to provide for the process of adjusting millages; to provide for applicability; to
7 provide for an effective date; and to provide for related matters.
8 Be it enacted by the Legislature of Louisiana:
9 Section 1. R.S. 47:1705(B)(1)(a) and (b)(i) and (2)(b) are hereby amended and
10 reenacted to read as follows:
11 §1705. Information supplied to assessor and legislative auditor by tax recipient
12 agencies; additional notices
13 * * *
14 B.(1)(a)(i) Beginning in the 2027 ad valorem tax year, for For any taxing
15 authority with a governing authority membership which that is elected by the voters,
16 increases in the millage rate in excess of the rates established as provided by Article
17 VII, Section 23(B) of the Constitution of Louisiana, but not in excess of the prior
18 year's maximum authorized millage rate the maximum authorized millage rate
19 approved by the Constitution of Louisiana and approved by the taxing authority until
20 the authorized millage rate expires, may be levied by two-thirds vote of the total
21 membership of a taxing authority without further voter approval but only after a
22 public hearing held in accordance with the open meetings law. Maximum millage
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are additions.
HB NO. 570 ENROLLED
1 rates not levied prior to the 2024 reassessment year, or the 2023 reassessment year
2 for Orleans Parish, shall be permanently reduced to the adjusted maximum millage
3 rate established for the 2026 ad valorem tax year or the 2025 ad valorem tax year in
4 Orleans Parish.
5 (ii) If an immediate subsequent reassessment has an increased taxable value,
6 the adjusted maximum millage rate shall be decreased to the maximum millage rate
7 for the 2024 reassessment year, or the 2023 reassessment year for Orleans Parish,
8 provided by the Constitution of Louisiana and approved by the taxing authority.
9 (b)(i)(aa) Beginning in the 2027 ad valorem tax year, any Any taxing
10 authority with a governing authority membership which that is not elected by the
11 voters may increase a millage rate in excess of the rates established as provided in
12 Article VII, Section 23(B) of the Constitution of Louisiana, but not in excess of the
13 prior year's maximum authorized millage rate approved by the Constitution of
14 Louisiana and approved by the taxing authority until the authorized millage rate
15 expires. Such increased millage shall also be limited to an amount which would
16 increase the ad valorem taxes collected by the taxing authority by no more than two
17 and one-half percent of the collections for the calendar year immediately preceding
18 the year for which the increased millage rate is effective. Maximum millage rates not
19 levied by a taxing authority prior to the 2024 reassessment year, or the 2023
20 reassessment year for Orleans Parish, shall be permanently reduced to the adjusted
21 maximum millage rate established for the 2026 ad valorem tax year or the 2025 ad
22 valorem tax year in Orleans Parish.
23 (bb) If an immediate subsequent reassessment has an increased taxable value,
24 the adjusted maximum millage rate shall be decreased to the maximum millage rate
25 for the 2024 reassessment year, or the 2023 reassessment year for Orleans Parish,
26 provided by the Constitution of Louisiana and approved by the taxing authority.
27 * * *
28 (2) In order to accomplish this result, the following shall be mandatory:
29 * * *
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HB NO. 570 ENROLLED
1 (b) Before a tax recipient body levies and collects an increased millage rate,
2 each Each tax recipient body shall adopt a separate ordinance or resolution which
3 shall provide for such millage rate increases by two-thirds vote and shall set forth
4 and designate not only the increased millage rate but also the adjusted millage rate
5 as required in Subparagraph (a) above and by Article VII, Section 23(B) of the
6 Constitution of Louisiana.
7 * * *
8 Section 2. This Act shall apply to all taxable years beginning on or after January 1,
9 2027.
10 Section 3. This Act shall become effective on January 1, 2027, but only if the
11 proposed amendment of Article VII of the Constitution of Louisiana contained in the Act
12 which originated as House Bill No. 521 of this 2026 Regular Session of the Legislature is
13 adopted at a statewide election and becomes effective.
SPEAKER OF THE HOUSE OF REPRESENTATIVES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED:
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are additions.