Present Constitution provides certain exemptions from ad valorem taxes (property taxes).

Proposed Constitutional Amendment extends the ad valorem tax exemption for raw materials, goods, commodities, and other articles stored in Louisiana in a public or private warehouse for maintenance or with a destination to the Outer Continental Shelf.

Proposed Constitutional Amendment extends the ad valorem tax exemption for goods, commodities, and personal property in public or private storage while in transit in Louisiana for maintenance or with a destination to the Outer Continental Shelf.