HLS 10RS-765 ORIGINAL
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Regular Session, 2010
HOUSE BILL NO. 675
BY REPRESENTATIVE PEARSON
TAX/PROPERTY: (Constitutional Amendment) Authorizes local elections to establish the
level of assessed valuation of property at which the homestead exemption applies
A JOINT RESOLUTION1
Proposing to amend Article VII, Section 20(A)(1) of the Constitution of Louisiana, relative2
to ad valorem taxes; to authorize a local election for establishment of the level at3
which the homestead exemption shall apply in a parish; to require resolution or4
ordinance by the parish governing authority; to provide for submission of the5
proposed amendment to the electors; and to provide for related matters.6
Section 1. Be it resolved by the Legislature of Louisiana, two-thirds of the members7
elected to each house concurring, that there shall be submitted to the electors of the state of8
Louisiana, for their approval or rejection in the manner provided by law, a proposal to9
amend Article VII, Section 20(A)(1) of the Constitution of Louisiana, to read as follows:10
§20. Homestead Exemption11
Section 20.(A) Homeowners.12
(1)(a) The bona fide homestead, consisting of a tract of land or two or more13
tracts of land even if the land is classified and assessed at use value pursuant to14
Article VII, Section 18(C) of this constitution, with a residence on one tract and a15
field with or without timber on it, pasture, or garden on the other tract or tracts, not16
exceeding one hundred sixty acres, buildings and appurtenances, whether rural or17
urban, owned and occupied by any person or persons owning the property in18
indivision, shall be exempt from state, parish, and special ad valorem taxes to the19
extent of seven thousand five hundred dollars of the assessed valuation. The same20 HLS 10RS-765 ORIGINAL
HB NO. 675
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homestead exemption shall also fully apply to the primary residence, including a1
mobile home, which serves as a bona fide bonafide home and which is owned and2
occupied by any person or persons owning the property in indivision, regardless of3
whether the homeowner owns the land upon which the home or mobile home is4
sited; however, this homestead exemption shall not apply to the land upon which5
such primary residence is sited if the homeowner does not own the land.6
(b) In any parish, the level of assessed valuation of a bonafide homestead at7
which the homestead exemption shall extend and apply may be established through8
an election which shall be called by either an ordinance or a resolution from the9
parish governing authority. The proposition shall state the specific level of a10
property's assessed valuation at which the exemption in the amount of seven11
thousand five hundred dollars shall extend and apply in the parish, which amount12
shall be established and become effective only after the question of its adoption has13
been approved by a majority of the registered voters of the parish voting in an14
election held for that purpose. The legislature may provide by law for procedures15
relating to the implementation of these provisions.16
* * *17
Section 2. Be it further resolved that, if approved by the voters, this proposed18
amendment shall be effective beginning January 1, 2011.19
Section 3. Be it further resolved that this proposed amendment shall be submitted20
to the electors of the state of Louisiana at the statewide election to be held on November 2,21
2010.22
Section 4. Be it further resolved that on the official ballot to be used at said election23
there shall be printed a proposition, upon which the electors of the state shall be permitted24
to vote FOR or AGAINST, to amend the Constitution of Louisiana, which proposition shall25
read as follows:26
Authorizes parishes to establish the level of a property' s assessed valuation27
at which the homestead exemption shall extend and apply in that parish by28 HLS 10RS-765 ORIGINAL
HB NO. 675
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calling an election for such purpose. (Effective January 1, 2011) (Amends1
Article VII, Section 20(A)(1))2
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)]
Pearson HB No. 675
Abstract: Authorizes a local election to establish the level of a property's assessed
valuation at which the homestead exemption shall extend and apply in the parish.
Present constitution exempts from certain property taxes the first $7,500 of assessed
valuation ($75,000 of fair market value) of a homestead.
Proposed constitution retains present constitution and adds authorization for a local election
to establish the level of a property's assessed valuation at which the homestead exemption
shall extend and apply in a parish. The amount of the homestead exemption is unchanged.
Provides for submission of the proposed amendment to the voters at the statewide election
to be held Nov. 2, 2010.
Effective Jan. 1, 2011.
(Amends Const. Art. VII, §20(A)(1))