OFFICE OF LEGISLATIVE AUDITOR
Fiscal Note
Fiscal Note On: HB 341 HLS 21RS 47
Bill Text Version: ENROLLED
Opp. Chamb. Action:
Proposed Amd.:
Sub. Bill For.:
Date: June 9, 2021 10:21 AM Author: FREEMAN
Dept./Agy.: Upper Audubon Security District
Subject: Parcel Fees Analyst: Marc Deshotels
DISTRICTS/CRIME PREVENT EN +$6,000 LF RV See Note Page 1 of 1
Provides relative to the parcel fee imposed within the Upper Audubon Security District in Orleans Parish
Purpose of Bill: This bill, if approved by a majority of voters in the District, replaces the parcel fee exemption for property
owners who were granted the Louisiana Special Assessment Level with parcel fees that are 50% of what other owners are
charged. In addition, this bill requires property owners receiving this special assessment to provide the board with the
notification from the assessor’s office that documents eligibly for the special assessment no later than January 15, 2022.
EXPENDITURES 2021-22 2022-23 2023-24 2024-25 2025-26 5 -YEAR TOTAL
State Gen. Fd. $0 $0 $0 $0 $0 $0
Agy. Self-Gen. $0 $0 $0 $0 $0 $0
Ded./Other $0 $0 $0 $0 $0 $0
Federal Funds $0 $0 $0 $0 $0 $0
Local Funds SEE BELOW SEE BELOW SEE BELOW SEE BELOW SEE BELOW
Annual Total
REVENUES 2021-22 2022-23 2023-24 2024-25 2025-26 5 -YEAR TOTAL
State Gen. Fd. $0 $0 $0 $0 $0 $0
Agy. Self-Gen. $0 $0 $0 $0 $0 $0
Ded./Other $0 $0 $0 $0 $0 $0
Federal Funds $0 $0 $0 $0 $0 $0
Local Funds $6,000 $6,000 $6,000 $6,000 $6,000 $30,000
Annual Total $6,000 $6,000 $6,000 $6,000 $6,000 $30,000
EXPENDITURE EXPLANATION
There may be a one time expenditure for election expenses as a result of this measure
We obtained an estimated cost from the Secretary of State’s Office for placing a proposition on the October 9, 2021 ballot.
The estimated cost to the Security District for this election would be $2,800.
REVENUE EXPLANATION
This bill may increase local fund revenue by $6,000 annually.
Based on information from the Upper Audubon Security District, the District currently has 20 parcels whose owners are
exempt (due to the special assessment) from the $600 annual parcel fee that it charges other property owners. This bill
requires that these exempted property owners be charged 50% of the parcel fee charged to other property owners.
Therefore, this bill may increase revenue by $6,000 annually ($600 annual parcel fee x 50% x 20 parcels). The City of New
Orleans, which currently collects the parcel fee for the District, will receive $60 of this revenue as a collection fee (1% of
collections) and the District will receive the remaining $5,940.
Senate Dual Referral Rules House
13.5.1 >= $100,000 Annual Fiscal Cost {S & H} 6.8(F)(1) >= $100,000 SGF Fiscal Cost {H & S}
Michael G. Battle
13.5.2 >= $500,000 Annual Tax or Fee 6.8(G) >= $500,000 Tax or Fee Increase
Change {S & H} or a Net Fee Decrease {S} Manager, Advisory Services


Statutes affected:
HB341 Original: 33:12(F)(2), 33:12(F)(5)
HB341 Engrossed: 33:12(F)(2), 33:12(F)(5)
HB341 Enrolled: 33:12(F)(2), 33:12(F)(5)
HB341 Act : 33:12(F)(2), 33:12(F)(5)