PART II. FINANCE

§26. Parish Ad Valorem Tax

            Section 26.(A) Parish Tax for General Purposes; Millage Limits; Increase. The governing authority of a parish may levy annually an ad valorem tax for general purposes not to exceed four mills on the dollar of assessed valuation. However, in Orleans Parish the limitation shall be seven mills, and in Jackson Parish the limitation shall be five mills. Millage rates may be increased in any parish when approved by a majority of the electors voting thereon in an election held for that purpose.

            (B) Millage Increase Not for General Purposes. When the millage increase is for other than general purposes, the proposition shall state the specific purpose or purposes for which the tax is to be levied and the length of time the tax is to remain in effect. All proceeds of the tax shall be used solely for the purpose or purposes set forth in the proposition.

            (C) Parish Tax in Municipality. The amount of the parish tax for general purposes which any parish, except Orleans Parish, may levy, without a vote of the electors, on property located wholly within any municipality which has a population exceeding one thousand inhabitants according to the last federal decennial census, or other census authorized by law, and which provides and maintains a system of street paving, shall not exceed one-half the tax levy for general purposes.

            (D) Withdrawal from Parish Taxing Authority. This Section shall not affect the withdrawal of property in a municipality from parish taxing authority, in whole or in part, by a provision of the legislative charter of a municipality in effect on the effective date of this constitution.

            (E) Additional Taxes for Orleans Parish.

            (1) In addition to any millage authorized by Paragraph (A) of this Section, the governing authority of Orleans Parish may levy annually an additional ad valorem tax for fire protection not to exceed ten mills on the dollar of assessed valuation and an additional ad valorem tax for police protection not to exceed ten mills on the dollar of assessed valuation. Notwithstanding the provisions of Article VII, Section 20(A), the homestead exemption shall not extend to such additional ad valorem taxes. The additional revenues generated by these fire and police millages shall not displace, replace, or supplant funding by the city of New Orleans for fire and police protection for calendar year 2013 nor shall the level of funding for such purposes by the city for that calendar year be decreased below such level in any subsequent calendar year. Furthermore, the revenues generated by these fire and police millages shall be used solely for fire and police protection services that directly contribute to the safety of the residents of Orleans Parish. In the event of either of the above, the authorization for such fire and police millages herein shall be null, void, and of no effect. This provision shall mean that no appropriation for any calendar year from such additional revenues shall be made for any purpose for which a city appropriation was made in the previous year unless the total appropriations for that calendar year from the city for such purpose exceed city appropriations for the previous year. This provision shall in no way limit city appropriations in excess of the minimum amounts herein established.

            (2) Any additional ad valorem tax authorized by the amendment of Subparagraph (1) of this Paragraph as approved by the voters in 2014 shall be levied only if approved by a majority of the electors of Orleans Parish who vote on a proposition authorizing the additional tax at an election held for that purpose.

            Amended by Acts 1990, No. 1103, §1, approved Oct. 6, 1990, eff. Nov. 8, 1990; Acts 2014, No. 870, §1, eff. Dec. 9, 2014.