RÉSUMÉ DIGEST
ACT 422 (HB 270) 2024 Regular Session Boyd
Prior law provided, in the city of New Orleans, a process for a nonprofit corporation or
association to obtain an annual exemption from ad valorem tax.
Prior law provided for the design and preparation of an application form. Provided for the
submission of the application.
Prior law authorized the assessor to evaluate and grant or deny each request for tax
exemption, or grant a partial tax exemption based on the assessed value of that proportion
of the property not being used for an exempt purpose. Provided that the determinations of
the assessor were subject to review.
Prior law required applicants to pay a nonrefundable fee of $15 per listed property.
Prior law provided for fines and penalties for furnishing false information in the application.
New law repeals prior law.
Effective August 1, 2024.
(Repeals R.S. 33:2828)


Statutes affected:
HB270 Original:
HB270 Engrossed:
HB270 Reengrossed:
HB270 Enrolled:
HB270 Act :