The bill enacts R.S. 33:9097.40 to establish the Brookstown Neighborhood Crime Prevention District in East Baton Rouge Parish. This district is created as a political subdivision aimed at enhancing crime prevention and security for residents by increasing law enforcement presence. The governance of the district will be managed by a board of commissioners consisting of seven members, including representatives from the Brookstown Neighborhood Homeowners Association, local legislative bodies, and the mayor-president. The board will have the authority to impose a parcel fee to fund its activities, which will be capped at $150 per parcel per year.

The bill outlines the procedures for imposing and collecting the parcel fee, which requires approval from a majority of registered voters in the district. The fee will be collected alongside ad valorem taxes and can be renewed after four years. Additionally, the district's budget will be subject to the Louisiana Local Government Budget Act and will be audited by the legislative auditor. If the district is dissolved, any remaining funds will be transferred to the governing authority of East Baton Rouge Parish for law enforcement purposes.