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La. Rev. Stat. § 11:82 (2026)

Ad valorem tax contributions established

✓ laws through the 2025 Regular Session (checked Sept. 2026)
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§82. Ad valorem tax contributions established

           A. Ad valorem tax contributions to state and statewide public retirement systems shall be as follows:

           (1) Assessors' Retirement Fund. Dedicated funds are .25% (1% for Orleans Parish) of aggregate taxes shown to be collectible by the tax rolls of each parish.

           (2) Clerks' of Court Retirement and Relief Fund. Dedicated funds are .25% (.5% for Orleans Parish) of aggregate taxes shown to be collectible by the rolls of each parish.

           (3) Municipal Employees' Retirement System of Louisiana. Dedicated funds are .25% of aggregate taxes shown to be collectible by the tax rolls of each parish except Orleans; funds collected from the parish of East Baton Rouge are to be distributed pursuant to R.S. 11:1862. These amounts are split between Plan A and Plan B based on active member payroll.

           (4) Parochial Employees' Retirement System of Louisiana. Dedicated funds are .25% of aggregate taxes shown to be collectible by the tax rolls of each parish except Orleans and East Baton Rouge. These amounts are split between Plan A and Plan B based on active member payroll.

           (5) Sheriffs' Pension and Relief Fund. Dedicated funds are .5% of aggregate taxes shown to be collectible by the tax rolls of each parish.

           (6) District Attorneys' Retirement System. Dedicated funds are .2% of aggregate taxes shown to be collectible by the tax rolls of each parish.

           (7) Registrars' of Voters Employees' Retirement System. Dedicated funds are .0625% of aggregate taxes shown to be collectible by the tax rolls of each parish.

           (8)(a) Teachers' Retirement System of Louisiana. Dedicated funds are one percent of aggregate taxes shown to be collectible by the tax rolls of each parish except Orleans.

           (b) Effective with the 2004 tax roll payment, the Teachers' Retirement System of Louisiana shall credit each city, parish, or other local public school system located completely within East Baton Rouge Parish with an amount equal to one percent of the aggregate taxes shown to be collectible by the tax rolls for any millage levied by that school system plus an amount equal to the percentage of the total aggregate taxes collected by that school system of all aggregate taxes collected by all school systems within the parish of one percent of the aggregate taxes shown to be collectible by the tax rolls for any millage levied by an entity other than a school board remitted to the system from East Baton Rouge Parish.

           (c) Within thirty days after the effective date of Subparagraph (b) of this Paragraph, the East Baton Rouge Parish School Board, the Baker City School Board, and the Zachary Community School Board shall file with the Teachers' Retirement System of Louisiana and the assessor for East Baton Rouge Parish a formula to be used to calculate the amount to be credited to each school board.

           B. Provided, however, in the event the employer contributions become zero and employee contributions and dedicated taxes prescribed in this Section provide more than the total actuarially required contribution to any system, then the Public Retirement Systems' Actuarial Committee shall determine the amount of the aggregate taxes shown on the tax rolls of each parish that shall be remitted to such retirement system.

           Acts 1988, No. 81, §2, eff. July 1, 1989; Acts 1989, No. 145, §1, eff. July 1, 1989; Acts 1990, No. 623, §1, eff. July 1, 1990; Acts 2005, No. 244, §1, eff. June 29, 2005.

Notes of Decisions
Cited in 8 cases, 2002–2020 · leading case: Louisiana Mun. Ass'n v. State, 893 So. 2d 809 (La. 2005).
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Louisiana Mun. Ass'n v. State, 893 So. 2d 809 (La. 2005). “R.S. 11:82 for those public retirement systems, not including the FRS, which have that type of tax as a funding source.”
City of New Orleans v. Assessors'Ret. & Relief Fund, 986 So. 2d 1 (La. 2008). “Litigation commenced in 1994 when the Fund filed suit against the City seeking to recover amounts allegedly owed by the City pursuant to LSA-R.S. 11:82 and 11:1481, which, as originally enacted, required the City to remit one percent of its ad valorem taxes to the Fund.”
Assessors'Ret. Fund v. New Orleans, 849 So. 2d 1227 (La. 2003). · cites it 3× “R.S. 11:82 violate the Equal Protection Clause of the United States Constitution and the Louisiana Constitution.”
Louisiana Assessors' Ret. Fund v. City of New Orleans, 809 So. 2d 955 (La. 2002). · cites it 3× “11:1481 and R.S. 11:82 have been found to be unconstitutional.”
Louisiana Assessors'Ret. Fund v. City of New Orleans, 864 So. 2d 200 (La. 2004). · cites it 3× “R.S. 11:82 is unconstitutional. Following a trial in 2001, the district court declared both La.”
Downtown Dev. Dist. of New Orleans v. City of New Orleans, 272 So. 3d 917 (La. Ct. App. 2019). · cites it 7× “R.S. 11:82 to fund state retirement systems via the collection and remission of aggregate ad valorem tax proceeds.”
Downtown Dev. Dist. of New Orleans v. City of New Orleans, 272 So. 3d 917 (La. Ct. App. 2019). · cites it 7× “R.S. 11:82 to fund state retirement systems via the collection and remission of aggregate ad valorem tax proceeds.”
Orleans Par. Sch. Bd. v. the City of New Orleans & Norman White, in His Off. Capacity as the Chief Fin. Officer for the City of New Orleans, 364 So. 3d 252 (La. Ct. App. 2020). · cites it 6× “R.S. 11:82 to use monies collected through ad valorem taxes to fund statewide retirement 6 As noted herein, the City argues that the trial court properly denied the request for a writ of mandamus given that the “OPSB can pursue its claims in an ordinary proceeding.”
La. Rev. Stat. § 11:82(A): 2 cases
Downtown Dev. Dist. of New Orleans v. City of New Orleans, 272 So. 3d 917 (La. Ct. App. 2019). “R.S. 11:82 to fund state retirement systems via the collection and remission of aggregate ad valorem tax proceeds.”
Downtown Dev. Dist. of New Orleans v. City of New Orleans, 272 So. 3d 917 (La. Ct. App. 2019). “R.S. 11:82 to fund state retirement systems via the collection and remission of aggregate ad valorem tax proceeds.”
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