Increases the maximum rate of ad valorem taxes the governing authority of Morehouse Parish is authorized to levy for public cemeteries and provides for the use of the proceeds of the taxes
Summary
HB 299 amends Louisiana law governing Morehouse Parish’s authority to levy a dedicated ad valorem tax for public cemeteries. The bill increases the maximum parish tax rate from two mills to three mills in any ward of Morehouse Parish, subject to approval by a majority of qualified electors in the affected ward at an election held under state election law. The tax remains limited to public cemeteries located in the ward and may be used for acquisition, improvement, maintenance, and upkeep.
The bill also expands how previously collected but unexpended tax proceeds may be used. In addition to existing authorized purposes, Morehouse Parish may use unspent proceeds from tax years prior to 2025 for the acquisition and improvement of public cemeteries in the relevant ward. The act becomes effective upon gubernatorial signature or otherwise as provided by the Louisiana Constitution.
Impact
HB 299 directly amends R.S. 33:2740.45, changing the local tax cap for Morehouse Parish cemetery funding and broadening the permissible use of older unspent revenues. Its practical effect is to give the parish governing authority more fiscal capacity to support public cemetery projects, while still requiring voter approval before any tax is imposed. The bill affects Morehouse Parish taxpayers, parish officials, and public cemetery operations in the parish’s wards.
Sentiment
The bill appears to have been broadly supported and noncontroversial. It passed the House 91-0 and the Senate 36-0, indicating unanimous approval in both chambers. The absence of committee transcript discussion also suggests there was little recorded opposition or debate.
Contention
The main policy issue is the increase in the maximum tax rate from two mills to three mills, which could raise the local tax burden if approved by voters. A secondary point is the authorization to use unexpended proceeds from prior tax years for acquisition and improvement, which expands spending flexibility for parish officials. No specific opposition is reflected in the available votes or transcripts, and any concern would likely center on local taxation and the scope of permissible use of dedicated cemetery funds.