HLS 10RS-413 ORIGINAL
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Regular Session, 2010
HOUSE BILL NO. 325
BY REPRESENTATIVE STIAES
TAX/AD VALOREM-EXEMPTION: (Constitutional Amendment) Authorizes an
extension of the homestead exemption and special assessment level for property
damaged or destroyed by a disaster under certain circumstances
A JOINT RESOLUTION1
Proposing to amend Article VII, Sections 18(G)(5) and 20(A)(10) of the Constitution of2
Louisiana, relative to ad valorem taxes on a homestead which has been destroyed or3
is uninhabitable due to a disaster; to authorize an extension of the homestead4
exemption and special assessment level for such homesteads under certain5
circumstances; to provide for the claiming of the extension of the homestead6
exemption and the special assessment level; to provide for certain limitations and7
requirements; to provide for submission of the proposed amendment to the electors;8
and to provide for related matters.9
Section 1. Be it resolved by the Legislature of Louisiana, two-thirds of the members10
elected to each house concurring, that there shall be submitted to the electors of the state of11
Louisiana, for their approval or rejection in the manner provided by law, a proposal to12
amend Article VII, Sections 18(G)(5) and 20(A)(10) of the Constitution of Louisiana, to read13
as follows:14
§18. Ad Valorem Taxes15
Section 18.(A)16
* * *17
(G) Special Assessment Level.18
* * *19 HLS 10RS-413 ORIGINAL
HB NO. 325
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(5)(a) Any owner entitled to the special assessment level set forth in this1
Paragraph who is unable to occupy the homestead on or before December thirty-first2
of a future calendar year due to damage or destruction of the homestead caused by3
a disaster or emergency declared by the governor shall be entitled to keep the special4
assessment level of the homestead prior to its damage or destruction on the repaired5
or rebuilt homestead provided the repaired or rebuilt homestead is reoccupied by the6
owner within five years from December thirty-first of the year following the disaster.7
The assessed value of the land and buildings on which the homestead was located8
prior to its damage shall not be increased above its assessed value immediately prior9
to the damage or destruction described in this Subparagraph. If the property owner10
receives a homestead exemption on another homestead during the same five-year11
period, the damaged or destroyed property shall not be entitled to keep the special12
assessment level, and the land and buildings shall be assessed in that year at the13
percentage of fair market value set forth in this constitution. In addition, the owner14
must also maintain the homestead exemption set forth in Article VII, Section15
20(A)(10) to qualify for the special assessment level in this Subparagraph.16
(b) Any owner entitled to the special assessment level set forth in17
Subsubparagraph (a) of this Subparagraph who is unable to reoccupy their18
homestead within five years from December thirty-first of the year following the19
disaster shall be eligible for an extension of the special assessment level on the20
homestead for a period not to exceed two years. A homeowner shall only be eligible21
for this extension if the homeowner's damage claim is filed and pending in a formal22
appeal process with any federal, state, or local government agency or program23
offering grants or assistance for repairing or rebuilding damaged or destroyed homes24
as a result of the disaster. The homeowner shall apply for this extension of the25
special assessment level directly with the assessor of the parish in which the26
homestead is located. The assessor shall require the homeowner to provide official27
documentation from the government agency or program evidencing the homeowner's28
participation in the formal appeal process as provided by law.29 HLS 10RS-413 ORIGINAL
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(c) After expiration of the extension authorized in Subsubparagraph (b) of1
this Subparagraph, an assessor shall have the authority to grant up to three additional2
one-year extensions of the special assessment level. A homeowner shall be eligible3
for an additional extension under circumstances prescribed by law. The assessor4
shall have the authority to grant an additional extension on a case-by-case basis.5
* * *6
§20. Homestead Exemption7
Section 20.(A) Homeowners.8
* * *9
(10)(a) Any homestead receiving the homestead exemption that is damaged10
or destroyed during a disaster or emergency declared by the governor whose owner11
is unable to occupy the homestead on or before December thirty-first of a calendar12
year due to such damage or destruction shall be entitled to claim and keep the13
exemption by filing an annual affidavit of intent to return and reoccupy the14
homestead within five years from December thirty-first of the year following the15
disaster with the assessor within the parish or district where such homestead is16
situated prior to December thirty-first of the year in which the exemption is claimed.17
In no event shall more than one homestead exemption extend or apply to any person18
in this state.19
(b) For homesteads qualifying for the homestead exemption under the20
provisions of Subsubparagraph (a) of this Subparagraph, after expiration of the five-21
year period, the owner of a homestead shall be entitled to claim and keep the22
exemption for a period not to exceed two additional years by filing an annual23
affidavit of intent to return and reoccupy the homestead with the assessor within the24
parish or district where such homestead is situated prior to December thirty-first of25
the year in which the exemption is claimed. A homeowner shall only be eligible for26
this extension if the homeowner's damage claim to repair or rebuild the damaged or27
destroyed homestead is filed and pending in a formal appeal process with any28
federal, state, or local government agency or program offering grants or assistance29 HLS 10RS-413 ORIGINAL
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for repairing or rebuilding damaged or destroyed homes as a result of the disaster.1
The assessor shall require the homeowner to provide official documentation from the2
government agency or program evidencing the homeowner's participation in the3
formal appeal process as provided by law.4
(c) After expiration of the extension authorized in Subsubparagraph (b) of5
this Subparagraph, an assessor shall have the authority to grant up to three additional6
one-year extensions of the homestead exemption. A homeowner shall only be7
eligible for an additional extension under circumstances prescribed by law. The8
assessor shall have the authority to grant this additional extension on a case-by-case9
basis.10
* * *11
Section 2. Be it further resolved that this proposed amendment shall be submitted12
to the electors of the state of Louisiana at the statewide election to be held on November 2,13
2010.14
Section 3. Be it further resolved that on the official ballot to be used at said election15
there shall be printed a proposition, upon which the electors of the state shall be permitted16
to vote FOR or AGAINST, to amend the Constitution of Louisiana, which proposition shall17
read as follows:18
To authorize continuation of the homestead exemption and the special19
assessment level for a homestead that has been destroyed or is uninhabitable20
due to a disaster for two years if the homeowner's claim for damages is21
pending in a formal appeal process with a governmental agency or program22
offering assistance for repairing or rebuilding homes damaged by the23
disaster; to authorize an assessor to grant up to three additional one-year24
extensions of the continuation of the homestead exemption and the special25
assessment level under circumstances prescribed by law. (Amends Article26
VII, Sections 18(G)(5) and 20(A)(10))27 HLS 10RS-413 ORIGINAL
HB NO. 325
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DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
Stiaes HB No. 325
Abstract: Authorizes an additional two-year extension of the homestead exemption and the
special assessment level for uninhabitable property damaged or destroye d by a
disaster if the homeowner's damage claim is pending in a formal appeal process with
a governmental program or agency.
Present constitution provides that any homestead receiving the homestead exemption that
is damaged or destroyed during a disaster or emergency whose owner is unable to occupy
the homestead on or before Dec. 31 of a calendar year due to such damage or destruction
shall be entitled to claim and keep the exemption by filing with the assessor an annual
affidavit of the taxpayer's intent to return and reoccupy the homestead within five years from
Dec. 31 of the year following the disaster.
Proposed constitutional amendment retains present constitution but adds that any owner of
a homestead qualifying for the five-year extension of the homestead exemption shall be
entitled to claim and keep the exemption for up to two additional years by filing an annual
affidavit of intent to return and reoccupy the homestead with the assessor.
Present constitution provides that any person entitled to the special assessment level who is
unable to occupy the homestead on or before Dec. 31 of a calendar year due to damage or
destruction of the homestead caused by a disaster or emergency shall be entitled to keep the
special assessment level on the repaired or rebuilt homestead provided the homestead is
reoccupied by the owner within five years from Dec. 31 of the year following the disaster.
Proposed constitutional amendment retains present constitution but adds that any owner
qualifying for the five-year extension of the special assessment level who is unable to
reoccupy the damaged or destroyed homestead within five years, shall be eligible for an
additional extension of the special assessment level on the damaged or destroyed homestead
for up to two additional years.
Proposed constitutional amendment provides that a homeowner shall only be eligible for this
extension of the homestead exemption and the special assessment level if the homeowner's
damage claim is filed and pending in a formal appeal process with any federal, state, or local
government agency or program offering grants or assistance for repairing or rebuilding
damaged or destroyed homes as a result of the disaster.
Proposed constitutional amendment provides that in addition to the two-ye ar extension of
the homestead exemption and the special assessment level contained in proposed
constitutional amendment, an assessor is authorized to grant up to three additional one-year
extensions of the special assessment level and the homestead exemption on a case-by-case
basis. A homeowner shall only be eligible for such additional extension under circumstances
prescribed by law.
Provides for submission of the proposed amendment to the voters at the statewide election
to be held Nov. 2, 2010.
(Amends Const. Art. VII, §§ 18(G)(5) and 20(A)(10))