HLS 10RS-413 RE-REENGROSSED
Page 1 of 6
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
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 18.16
* * *17
(G)(1) Special Assessment Level.18
(1)19
* * *20 HLS 10RS-413 RE-REENGROSSED
HB NO. 325
Page 2 of 6
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
(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 be eligible for21
this extension only 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, or if a homeowner has a damage claim filed and pending25
against the insurer of the property. The homeowner shall apply for this extension of26
the special assessment level with the assessor of the parish in which the homestead27
is located. The assessor shall require the homeowner to provide official28
documentation from the government agency or program evidencing the homeowner's29 HLS 10RS-413 RE-REENGROSSED
HB NO. 325
Page 3 of 6
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
participation in the formal appeal process or official documentation evidencing the1
homeowner has a claim filed and pending against the insurer of the property as2
provided by law.3
(c) After expiration of the extension authorized in Subsubparagraph (b) of4
this Subparagraph, an assessor shall have the authority to grant up to three additional5
one-year extensions of the special assessment level. A homeowner shall only be6
eligible for an additional extension under circumstances prescribed by law. The7
assessor shall have the authority to grant an additional extension on a case-by-case8
basis.9
* * *10
§20. Homestead Exemption11
Section 20.(A) Homeowners.12
* * *13
(10)(a) Any homestead receiving the homestead exemption that is damaged14
or destroyed during a disaster or emergency declared by the governor whose owner15
is unable to occupy the homestead on or before December thirty-first of a calendar16
year due to such damage or destruction shall be entitled to claim and keep the17
exemption by filing an annual affidavit of intent to return and reoccupy the18
homestead within five years from December thirty-first of the year following the19
disaster with the assessor within the parish or district where such homestead is20
situated prior to December thirty-first of the year in which the exemption is claimed.21
In no event shall more than one homestead exemption extend or apply to any person22
in this state.23
(b) For homesteads qualifying for the homestead exemption under the24
provisions of Subsubparagraph (a) of this Subparagraph, after expiration of the five-25
year period, the owner of a homestead shall be entitled to claim and keep the26
exemption for a period not to exceed two additional years by filing an annual27
affidavit of intent to return and reoccupy the homestead with the assessor within the28
parish or district where the homestead is situated prior to December thirty-first of the29 HLS 10RS-413 RE-REENGROSSED
HB NO. 325
Page 4 of 6
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
year in which the exemption is claimed. A homeowner shall be eligible for this1
extension only if the homeowner's damage claim to repair or rebuild the damaged or2
destroyed homestead is filed and pending in a formal appeal process with any3
federal, state, or local government agency or program offering grants or assistance4
for repairing or rebuilding damaged or destroyed homes as a result of the disaster,5
or if a homeowner has a damage claim filed and pending against the insurer of the6
property. The assessor shall require the homeowner to provide official7
documentation from the government agency or program evidencing the homeowner's8
participation in the formal appeal process or official documentation evidencing the9
homeowner has a claim filed and pending against the insurer of the property as10
provided by law.11
(c) After expiration of the extension authorized in Subsubparagraph (b) of12
this Subparagraph, an assessor shall have the authority to grant up to three additional13
one-year extensions of the homestead exemption. A homeowner shall be eligible for14
an additional extension only under circumstances prescribed by law. The assessor15
shall have the authority to grant this additional extension on a case-by-case basis.16
* * *17
Section 2. Be it further resolved that this proposed amendment shall be submitted18
to the electors of the state of Louisiana at the statewide election to be held on November 2,19
2010.20
Section 3. Be it further resolved that on the official ballot to be used at said election21
there shall be printed a proposition, upon which the electors of the state shall be permitted22
to vote FOR or AGAINST, to amend the Constitution of Louisiana, which proposition shall23
read as follows:24
To authorize continuation of the homestead exemption and the special25
assessment level for a homestead that has been destroyed or is uninhabitable26
due to a disaster for two years if the homeowner's claim for damages is27
pending in a formal appeal process with a governmental agency or program28
offering assistance for repairing or rebuilding homes damaged by the29 HLS 10RS-413 RE-REENGROSSED
HB NO. 325
Page 5 of 6
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
disaster, or if a homeowner has a damage claim filed and pending against the1
insurer of the property; to authorize an assessor to grant up to three additional2
one-year extensions of the continuation of the homestead exemption and the3
special assessment level under circumstances prescribed by law. (Amends4
Article VII, Sections 18(G)(5) and 20(A)(10))5
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 destroyed by a
disaster if the homeowner's damage claim is pending in a formal appeal process with
a governmental program or agency or if a homeowner has a damage claim filed and
pending against the property's insurer.
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 or if a homeowner has a damage
claim filed and pending against the property's insurer. Requires the homeowner to provide
official documentation from the governmental agency or program evidencing the
homeowner's participation in the formal appeal process or official documentation evidencing
the damage claim filed and pending against the property's insurer. HLS 10RS-413 RE-REENGROSSED
HB NO. 325
Page 6 of 6
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
Proposed constitutional amendment provides that in addition to the two-year 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))
Summary of Amendments Adopted by House
Committee Amendments Proposed by House Committee on Ways and Means to the
original bill.
1. Authorized homeowners who have a damage claim filed and pending against the
property' s insurer to be eligible for extension of the homestead exemption and
special assessment level for homesteads damaged or destroyed as a result of a
disaster.
2. Required the homeowner to provide to the assessor, official documentation
evidencing the homeowner has a claim filed and pending against the property's
insurer for extension of the homestead exemption and the special assessment
level for homesteads damaged or destroyed as a result of a disaster.
Committee Amendments Proposed by House Committee on Civil Law and Procedure
to the engrossed bill.
1. Provided technical corrections to the body of the bill and the ballot language.
Summary of Amendments Adopted by House
House Floor Amendments to the reengrossed bill.
1. Clarified that a homeowner shall only be eligible for the additional extension of
the special assessment level under circumstances prescribed by law.