HLS 10RS-1566 ORIGINAL
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Regular Session, 2010
HOUSE BILL NO. 696
BY REPRESENTATIVE RITCHIE
TAX/AD VALOREM TAX: (Constitutional Amendment) Provides for transfer of the
special assessment level to new property purchased to replace expropriated property
A JOINT RESOLUTION1
Proposing to add Article VII, Section 18(G)(6) of the Constitution of Louisiana, relative to2
the special assessment level when the homestead has been sold or expropriated under3
certain circumstances; to authorize the transfer of the special assessment level to a4
new homestead in cases where a homestead has been sold or expropriated under5
certain circumstances; to provide for submission of the proposed amendment to the6
electors; and to provide for related matters.7
Section 1. Be it resolved by the Legislature of Louisiana, two-thirds of the members8
elected to each house concurring, that there shall be submitted to the electors of the state of9
Louisiana, for their approval or rejection in the manner provided by law, a proposal to add10
Article VII, Section 18(G)(6) of the Constitution of Louisiana, to read as follows:11
§18. Ad Valorem Taxes12
Section 18.(A)13
* * *14
(G)(1) Special Assessment Level.15
* * *16
(6) The special assessment level on property that has been sold to or17
expropriated by the federal government, state government, or any local governing18
authority or political subdivision shall be transferred to the new property of the19
owner entitled to the special assessment level and shall remain in effect on the new20 HLS 10RS-1566 ORIGINAL
HB NO. 696
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property at the same special assessment level of the property that was sold or1
expropriated, provided the owner entitled to the special assessment level remains the2
owner of the new property. The provisions of this Paragraph shall only apply to new3
property acquired by an owner entitled to the special assessment level which is4
acquired no later than twenty-four months after the expropriation or sale has become5
final and funds have been disbursed and which is similar in nature, has a fair market6
value which does not exceed two hundred percent of the fair market value of the7
property sold or expropriated, and is intended to replace the property sold to or8
expropriated by the federal government, state government, or a local governing9
authority or political subdivision.10
Section 2. Be it further resolved that this proposed amendment shall be submitted11
to the electors of the state of Louisiana at the statewide election to be held on November 2,12
2010.13
Section 3. Be it further resolved that on the official ballot to be used at said election14
there shall be printed a proposition, upon which the electors of the state shall be permitted15
to vote FOR or AGAINST, to amend the Constitution of Louisiana, which proposition shall16
read as follows:17
To authorize the transfer of the special assessment level on property when the18
property for which the special assessment level applies has been sold to or19
expropriated by the federal government, state government, or a local20
governing authority or political subdivision. (Adds Article VII, Section21
18(G)(6))22
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)]
Ritchie HB No. 696
Abstract: Authorizes the transfer of the special assessment level on property when the
property for which the special assessment level applies has been sold to or
expropriated by a federal, state, or local governing authority or political subdivision. HLS 10RS-1566 ORIGINAL
HB NO. 696
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
Present constitution provides for the valuation and classification of property subject to ad
valorem property taxation. Further provides for the assessment of residential property
receiving the homestead exemption which is owned or occupied by persons who meet
requirements and qualify for a special assessment level which prohibits the total assessment
of such property from being increased, provided such person remains qualified for and
receives the special assessment level.
Proposed constitutional amendment provides that the special assessment level on property
that is sold to or expropriated by a federal, state, or local governing authority or political
subdivision shall be transferred to the new property of the owner entitled to the special
assessment level and shall remain in effect on the new property at the same special
assessment level of the property that was sold or expropriated, provided the owner entitled
to the special assessment level remains the owner of the new property.
Proposed constitutional amendment further requires that the new property acquired by an
owner entitled to the special assessment be acquired no later than 24 months after the
expropriation or sale becomes final and funds have been disbursed and which is similar in
nature, has a fair market value which does not exceed 200% of the fair market value of the
property sold or expropriated, and is intended to replace the property sold to or expropriated
by the federal, state, or a local governing authority or political subdivision.
Provides for submission of the proposed amendment to the voters at the statewide election
to be held Nov. 2, 2010.
(Adds Const. Art. VII, §18(G)(6))