---
type: "Bill"
title: "TAX/AD VALOREM-EXEMPTION: (Constitutional Amendment) Increases the income threshold for purposes of qualifying for the special assessment level (EN DECREASE LF RV See Note)"
description: "TAX/AD VALOREM-EXEMPTION: (Constitutional Amendment) Increases the income threshold for purposes of qualifying for the special assessment level (EN DECREASE LF RV See Note)"
jurisdiction: "us/states/la"
legislature: "Louisiana Legislature"
session: "2025"
identifier: "HB 300"
citation: "Louisiana HB 300 (2025)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Shane Mack"]
version_count: 8
action_count: 19
vote_count: 2
first_action: "2025-04-02"
last_action: "2025-06-13"
source: "openstates"
source_identifier: "ocd-bill/7dc2d26b-ddb2-4d81-a1f4-81a4a23b6639"
source_url: "https://www.legis.la.gov/Legis/BillInfo.aspx?i=248265"
source_hash: "2ea1bcc78c82e96c50ed76817f9f5bd5e42571123740d429e68e1dd6fb5fec80"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-la"]
---

# Louisiana HB 300 (2025) — TAX/AD VALOREM-EXEMPTION: (Constitutional Amendment) Increases the income threshold for purposes of qualifying for the special assessment level (EN DECREASE LF RV See Note)

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **HB300 Original** (filed) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1402208)
2. **HB300 Act 220** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1425422)
3. **HB300 Engrossed** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1414405)
4. **HB300 Reengrossed** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1419639)
5. **House Committee Amendment, #2632, W&M, Draft** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1413513)
6. **House Committee Amendment, #2748, W&M, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1414377)
7. **House Floor Amendment, #3734, Mack, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1419446)
8. **HB300 Enrolled** (enrolled) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1423456)

## Votes

- FINAL PASSAGE (#713) — **91–2** (pass) · lower
- FINAL PASSAGE (#779) — **35–2** (pass) · upper

## Sponsors

- Shane Mack — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2025-06-13** Effective date: See Act.
- **2025-06-13** Becomes Act No. 220. `became-law`
- **2025-06-13** Taken by the Clerk of the House and presented to the Secretary of State in accordance with the Rules of the House.
- **2025-06-10** Signed by the President of the Senate.
- **2025-06-10** Enrolled and signed by the Speaker of the House. `enrolled`
- **2025-06-09** Received from the Senate without amendments. `receipt`
- **2025-06-09** Rules suspended. Read by title, passed by a vote of 35 yeas and 2 nays, and ordered returned to the House. Motion to reconsider tabled. `passage`
- **2025-06-08** Reported without Legislative Bureau amendments. Read by title and passed to third reading and final passage. `reading-3`
- **2025-06-08** Reported favorably. Rules suspended. Read by title and referred to the Legislative Bureau. `committee-passage-favorable`
- **2025-06-01** Received in the Senate; read by title Rules suspended. Read second time by title and referred to the Committee on Revenue and Fiscal Affairs. `reading-2, referral-committee`
- **2025-05-29** Read third time by title, amended, roll called on final passage, yeas 91, nays 2. The bill, having received two-thirds vote of the elected members, was finally passed, title adopted, ordered to the Senate. `passage`
- **2025-05-28** Scheduled for floor debate on 05/29/2025.
- **2025-05-28** Read by title, ordered engrossed, passed to 3rd reading. `reading-3`
- **2025-05-27** Reported without amendments (11-0).
- **2025-05-14** Read by title, amended, ordered engrossed, recommitted to the Committee on Civil Law and Procedure.
- **2025-05-13** Reported with amendments (14-0). To be recommitted to the Committee on Civil Law and Procedure. `committee-passage-favorable`
- **2025-04-14** Read by title, under the rules, referred to the Committee on Ways and Means. `referral-committee`
- **2025-04-02** Under the rules, provisionally referred to the Committee on Ways and Means. `referral-committee`
- **2025-04-02** Prefiled. `filing`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/7dc2d26b-ddb2-4d81-a1f4-81a4a23b6639`. Confidence: reported (aggregated from official Louisiana legislature records).