---
type: "Bill"
title: "TAX/AD VALOREM: Constitutional amendment to authorize the local governing authority of each parish to provide a limited ad valorem tax exemption for qualified first responders. (2/3 - CA13s1(A)) (EN DECREASE LF RV See Note)"
description: "TAX/AD VALOREM: Constitutional amendment to authorize the local governing authority of each parish to provide a limited ad valorem tax exemption for qualified first responders. (2/3 - CA13s1(A)) (EN DECREASE LF RV See Note)"
jurisdiction: "us/states/la"
legislature: "Louisiana Legislature"
session: "2023"
identifier: "SB 127"
citation: "Louisiana SB 127 (2023)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Royce Duplessis"]
version_count: 11
action_count: 23
vote_count: 3
first_action: "2023-03-30"
last_action: "2023-06-09"
source: "openstates"
source_identifier: "ocd-bill/5088e807-9a05-44b8-b266-7514aa7f0296"
source_url: "https://www.legis.la.gov/Legis/BillInfo.aspx?i=244380"
source_hash: "7cff961d28cb51564fcf0a1cb39e17ff47d68cf8360ac37035f053516ae70adb"
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 SB 127 (2023) — TAX/AD VALOREM: Constitutional amendment to authorize the local governing authority of each parish to provide a limited ad valorem tax exemption for qualified first responders. (2/3 - CA13s1(A)) (EN DECREASE LF RV See Note)

## Version chain

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

1. **SB127 Original** (filed) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1308841)
2. **House Committee Amendment, #3333, W&M, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1324845)
3. **House Floor Amendment, #3928, Willard, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1328770)
4. **House Floor Amendment, #4114, Fontenot, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1330133)
5. **SB127 Act** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1332145)
6. **SB127 Engrossed** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1318788)
7. **SB127 Reengrossed** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1319906)
8. **Senate Committee Amendment, #1279, R&F, Draft** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1318548)
9. **Senate Committee Amendment, #1294, R&F, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1318755)
10. **Senate Floor Legislative Bureau Amendment, #1320, Mills, Fred, Adopted** (committee substitute) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1318951)
11. **SB127 Enrolled** (enrolled) — [source](https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1331015)

## Votes

- FINAL PASSAGE (#998) — **98–1** (pass) · lower
- FINAL PASSAGE (#231) — **35–1** (pass) · upper
- CONCUR (#900) — **38–1** (pass) · upper

## Sponsors

- Royce Duplessis — primary (person)

## Timeline

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

- **2023-06-09** Effective date: See Act.
- **2023-06-09** Becomes Act No. 179 `became-law`
- **2023-06-08** Sent to the Secretary of State by the Secretary of the Senate.
- **2023-06-07** Signed by the Speaker of the House.
- **2023-06-07** Enrolled. Signed by the President of the Senate. `enrolled`
- **2023-06-06** Rules suspended. Amendments proposed by the House read and concurred in by a vote of 38 yeas and 1 nays.
- **2023-06-05** Received from the House with amendments. `receipt`
- **2023-06-05** Read third time by title, amended, roll called on final passage, yeas 98, nays 1. The bill, having received two-thirds vote of the elected members, was finally passed, ordered to the Senate. `passage`
- **2023-06-05** Called from the calendar.
- **2023-06-05** Read by title, returned to the calendar.
- **2023-06-04** Scheduled for floor debate on 06/05/2023.
- **2023-06-02** Read by title, passed to 3rd reading. `reading-3`
- **2023-06-01** Reported without Legislative Bureau amendments.
- **2023-05-31** Reported without amendments (9-0-1). Referred to the Legislative Bureau.
- **2023-05-24** Read by title, amended, recommitted to the Committee on Civil Law and Procedure.
- **2023-05-23** Reported with amendments (12-0). To be recommitted to the Committee on Civil Law and Procedure. `committee-passage-favorable`
- **2023-05-10** Read by title, under the rules, referred to the Committee on Ways and Means. `referral-committee`
- **2023-05-09** Received in the House from the Senate, read by title, lies over under the rules.
- **2023-05-08** Senate floor amendments read and adopted. Read by title and passed by a vote of 35 yeas and 1 nays; ordered reengrossed and sent to the House. Motion to reconsider tabled. `passage`
- **2023-05-04** Read by title. Committee amendments read and adopted. Ordered engrossed and passed to third reading and final passage.
- **2023-05-03** Rules suspended. Reported with amendments. `committee-passage-favorable`
- **2023-04-10** Introduced in the Senate; read by title. Rules suspended. Read second time and referred to the Committee on Revenue and Fiscal Affairs. `referral-committee`
- **2023-03-30** Prefiled and under the rules provisionally referred to the Committee on Revenue and Fiscal Affairs. `filing, referral-committee`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/5088e807-9a05-44b8-b266-7514aa7f0296`. Confidence: reported (aggregated from official Louisiana legislature records).