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HB 659

TAX/AD VALOREM-EXEMPTION: Establishes a definition for purposes of a prohibition on ad valorem tax exemptions for certain property owned by nonprofit organizations (OR SEE FISC NOTE LF RV See Note)

2025 Regular Session Introduced by Mandie Landry

HB 659 establishes definitions to restrict ad valorem tax exemptions for specific nonprofit organizations in Louisiana, potentially increasing property tax revenue but raising nonprofit operating costs.

Read by title, under the rules, referred to the Committee on Ways and Means.
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Bill Summary · HB 659

Legislative bill overview

HB 659 establishes a definition to clarify which nonprofit organizations are prohibited from receiving ad valorem (property) tax exemptions under Louisiana law. The bill appears to narrow or restrict the tax-exempt status that certain nonprofits currently enjoy on their property holdings. The fiscal note indicates there may be significant revenue implications for the state.

Why is this important

Ad valorem tax exemptions reduce property tax revenue that funds local schools, infrastructure, and services. If this bill restricts nonprofit exemptions, it could increase tax revenue for municipalities and parishes, but simultaneously reduce funding available to nonprofit organizations that serve communities. The fiscal note suggests measurable financial consequences either way.

Potential points of contention

  • Revenue impact clarity: The fiscal note references are unclear ("LF RV See Note"), making it difficult to determine how much revenue the state/localities would gain or lose
  • Nonprofit sector burden: Nonprofits relying on tax-exempt status may face higher operating costs, potentially reducing charitable services or requiring fundraising shifts
  • Definition precision: The bill's success depends on how narrowly or broadly "certain nonprofits" is defined—overly broad definitions could affect hospitals, religious organizations, or educational institutions unexpectedly

Compiled from official sources — confirm details with the bill’s official record.

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