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Regular Session, 2010
HOUSE BILL NO. 595
BY REPRESENTATIVE STIAES
TAX/AD VALOREM TAX: Extends the homestead exemption and special assessment
level for property damaged or destroyed by a disaster under certain circumstances
AN ACT1
To amend and reenact R.S. 47:1703(E), relative to ad valorem taxes on a homestead which2
has been destroyed or is uninhabitable due to a disaster; to authorize an extension of3
the homestead exemption and special assessment level for such homesteads under4
certain circumstances; to provide for the claiming of the extension of the homestead5
exemption and the special assessment level; to provide for certain limitations and6
requirements; and to provide for related matters.7
Be it enacted by the Legislature of Louisiana:8
Section 1. R.S. 47:1703(E) is hereby amended and reenacted to read as follows: 9
§1703. Exemptions10
* * *11
E. For property Property damaged during a disaster or emergency the12
following shall apply:13
(1)(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 the exemption by17
filing with the assessor of the parish in which the homestead was located, an annual18
affidavit of intent to return and reoccupy the homestead within a period of five years19 HLS 10RS-1047 REENGROSSED
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from December thirty-first of the tax year in which the disaster occurred. In no event1
shall more than one homestead exemption extend or apply to any person in this state.2
(b) For homesteads qualifying for the homestead exemption under the3
provisions of this Paragraph, after expiration of the five-year period, the owner of a4
homestead shall be entitled to claim and keep the exemption for a period not to5
exceed two additional years by filing an annual affidavit of intent to return and6
reoccupy the homestead with the assessor within the parish or district where such7
homestead is situated. A homeowner shall be eligible for this extension only if the8
homeowner's damage claim to repair or rebuild the damaged or destroyed homestead9
is filed and pending in a formal appeal process with any federal, state, or local10
government agency or program offering grants or assistance for repairing or11
rebuilding damaged or destroyed homes as a result of the disaster or if a homeowner12
has a damage claim filed and pending against the property's insurer or insurers. The13
assessor shall require the homeowner to provide official documentation from the14
government agency or program evidencing the homeowner's participation in the15
formal appeal process or official documentation evidencing the homeowner has a16
damage claim filed and pending against the property's insurer or insurers.17
(c) After expiration of the extension authorized in Subparagraph (b) of this18
Paragraph, an assessor shall have the authority to grant up to three additional one-19
year extensions of the homestead exemption. A homeowner shall be eligible for an20
additional extension if the owner has made a good faith attempt to secure a21
contractor or builder to complete the needed repairs or reconstruction of the home,22
but is unable to complete the project due to uncontrollable contractor or builder23
delays. In order to qualify for this extension, the homeowner shall provide to the24
assessor documentation evidencing good faith in attempting to secure a contractor25
or builder to complete the project. The assessor is authorized to grant this additional26
extension on a case-by-case basis.27
(2)(a) Any owner entitled to the special assessment level set forth in Article28
VII, Section 18(G) of the Constitution of Louisiana who is unable to occupy the29 HLS 10RS-1047 REENGROSSED
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homestead on or before December thirty-first of a future calendar year due to1
damage or destruction of the homestead caused by a disaster or emergency declared2
by the governor shall be entitled to keep the special assessment level of the3
homestead prior to its damage or destruction on the repaired or rebuilt homestead4
provided the repaired or rebuilt homestead is occupied by the owner within five5
years from December thirty-first of the year following the disaster. The assessed6
value of the land and buildings on which the homestead was located prior to its7
damage shall not be increased above its assessed value immediately prior to the8
damage or destruction described in this Paragraph. If the property owner receives9
a homestead exemption on another homestead during the same five-year period, the10
damaged or destroyed property shall not be entitled to keep the special assessment11
level, and the land and buildings shall be assessed in that year at the percentage of12
fair market value set forth in the constitution. In addition, the owner must also13
maintain the homestead exemption set forth in Article VII, Section 20(A)(10) of the14
Constitution of Louisiana to qualify for the special assessment level set forth in15
Article VII, Section 18(G)(5) of the Constitution of Louisiana.16
(b) Any owner entitled to the special assessment level as provided for in this17
Paragraph who is unable to reoccupy their homestead within five years from18
December thirty-first of the year following the disaster shall be eligible for an19
extension of the special assessment level on the homestead for a period not to exceed20
two years. A homeowner shall be eligible for this extension only if the homeowner's21
damage claim is filed and pending in a formal appeal process with any federal, state,22
or local government agency or program offering grants or assistance for repairing or23
rebuilding damaged or destroyed homes as a result of the disaster or if a homeowner24
has a damage claim filed and pending against the property's insurer or insurers. The25
homeowner shall apply for this extension of the special assessment level directly26
with the assessor of the parish in which the homestead is located. The assessor shall27
require the homeowner to provide official documentation from the government28
agency or program evidencing the homeowner's participation in the formal appeal29 HLS 10RS-1047 REENGROSSED
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process or official documentation evidencing the homeowner has a claim filed and1
pending against the property's insurer or insurers.2
(c) After expiration of the extension authorized in Subparagraph (b) of this3
Paragraph, an assessor shall have the authority to grant up to three additional one-4
year extensions of the special assessment level. A homeowner shall be eligible for5
an additional extension if the owner has made a good faith attempt to secure a6
contractor or builder to complete the needed repairs or reconstruction of the home7
but is unable to complete the project due to uncontrollable contractor or builder8
delays. In order to qualify for this extension, the homeowner shall provide to the9
assessor documentation evidencing good faith in attempting to secure a contractor10
or builder to complete the project. The assessor is authorized to grant this additional11
extension on a case-by-case basis.12
Section 2. This Act shall take effect and become operative if and when the proposed13
amendment of Article VII, Sections 18(G)(5) and 20(A)(10) of the Constitution of Louisiana14
contained in the Act which originated as House Bill No. ______ of this 2010 Regular15
Session of the Legislature is adopted at the statewide election to be held on November 2,16
2010, and becomes effective.17
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. 595
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 law and 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 law retains present law but adds that any owner of a homestead qualifying for the
five-year extension of the homestead exemption provided for in present law shall be entitled HLS 10RS-1047 REENGROSSED
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to claim and keep the exemption for up to two additional years by filing with the assessor
an annual affidavit of intent to return and reoccupy the homestead.
Present law and present constitution provide 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 law retains present law 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 law 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.
Proposed law 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 homestead
exemption and the special assessment level if the owner has made a good faith attempt to
secure a contractor or builder to complete the needed repairs or reconstruction of the home
but is unable to complete the project due to uncontrollable contractor or builder delays. The
homeowner shall provide to the assessor documentation evidencing good faith in attempting
to secure a contractor or builder to complete the project. The assessor is authorized to grant
this additional extension on a case-by-case basis.
Effective if and when the proposed amendment of Article VII, §§18(G)(5) and 20(A)(10)
of the Const. of La. contained in the Act which originated as House Bill No. _____ of this
2010 R.S. of the Legislature is adopted at the statewide election to be held on Nov. 2, 2010,
and becomes effective.
(Amends R.S. 47:1703(E))
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.