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Regular Session, 2010
SENATE BILL NO. 20
BY SENATOR MURRAY AND REPRESENTATI VE STIAES
TAX/AD VALOREM. Companion to SB21 to authorize extensions of the homestead
exemption and/or the special assessment level for owners who are unable to reoccupy their
homesteads within the five-year period set forth in present law. (See Act)
AN ACT1
To amend and reenact R.S. 47:1703(E), relative to ad valorem property tax exemptions and2
assessments; to authorize an extension of the homestead exemption or a special3
assessment level on property damaged or destroyed in certain disasters or4
emergencies and provide for claiming the extension; and to provide for related5
matters.6
Be it enacted by the Legislature of Louisiana:7
Section 1. R.S. 47:1703(E) is hereby amended and reenacted to read as follows: 8
ยง1703. Exemptions 9
* * *10
E. For property Property damaged during a disaster or emergency . the11
following shall apply:12
(1)(a) Any homestead receiving the homestead exemption that is damaged13
or destroyed during a disaster or emergency declared by the governor whose owner14
is unable to occupy the homestead on or before December thirty-first of a calendar15
year due to such damage or destruction shall be entitled to claim the exemption by16
filing with the assessor of the parish in which the homestead was located, an annual17 SB NO. 20
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affidavit of intent to return and reoccupy the homestead within a period of five years1
from December thirty-first of the tax year in which the disaster occurred. In no event2
shall more than one homestead exemption extend or apply to any person in this state.3
(b)(i) For homesteads qualifying for the homestead exemption under the4
provisions of this Paragraph, after expiration of the five-year period, the owner5
of a homestead shall be entitled to claim and keep the exemption for a period6
not to exceed two additional years by filing an annual affidavit of intent to7
return and reoccupy the homestead with the assessor within the parish where8
such homestead is situated. A homeowner shall only be eligible for this9
extension if the homeowner's damage claim to repair or rebuild the damaged10
or destroyed homestead is filed and pending in a formal appeal process with any11
federal, state, or local government agency or program offering grants or12
assistance for repairing or rebuilding damaged or destroyed homes as a result13
of the disaster. The assessor shall require the homeowner to provide official14
documentation from the government agency or program evidencing the15
homeowner's participation in the formal appeal process.16
(ii) After expiration of the extension authorized in Item (i) of this17
Subparagraph, an assessor shall have the authority to grant up to three18
additional one-year extensions of the homestead exemption on a case-by-case19
basis. A homeowner shall be eligible for an additional extension if the owner20
has made a good faith attempt to secure a contractor or builder to complete the21
needed repairs or reconstruction of the home, but is unable to complete the22
project due to uncontrollable contractor or builder delays. In order to qualify23
for this extension, the homeowner shall provide to the assessor documentation24
evidencing good faith in attempting to secure a contractor or builder to25
complete the project.26
(2)(a) Any owner entitled to the special assessment level set forth in Article27
VII, Section 18(G) of the Constitution of Louisiana who is unable to occupy the28
homestead on or before December thirty-first of a future calendar year due to29 SB NO. 20
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damage or destruction of the homestead caused by a disaster or emergency declared1
by the governor shall be entitled to keep the special assessment level of the2
homestead prior to its damage or destruction on the repaired or rebuilt homestead3
provided the repaired or rebuilt homestead is occupied by the owner within five4
years from December thirty-first of the year following the disaster. The assessed5
value of the land and buildings on which the homestead was located prior to its6
damage shall not be increased above its assessed value immediately prior to the7
damage or destruction described in this Paragraph. If the property owner receives a8
homestead exemption on another homestead during the same five-year period, the9
damaged or destroyed property shall not be entitled to keep the special assessment10
level, and the land and buildings shall be assessed in that year at the percentage of11
fair market value set forth in the constitution. In addition, the owner must also12
maintain the homestead exemption set forth in Article VII, Section 20(A)(10) of the13
Constitution of Louisiana to qualify for the special assessment level set forth in14
Article VII, Section 18(G)(5) of the Constitution of Louisiana.15
(b)(i) Any owner entitled to the special assessment level as provided for16
in this Paragraph who is unable to reoccupy his homestead within five years17
from December thirty-first of the year following the disaster shall be eligible for18
an extension of the special assessment level on the homestead for a period not19
to exceed two years. A homeowner shall only be eligible for this extension if the20
homeowner's damage claim is filed and pending in a formal appeal process with21
any federal, state, or local government agency or program offering grants or22
assistance for repairing or rebuilding damaged or destroyed homes as a result23
of the disaster. The homeowner shall apply for this extension of the special24
assessment level directly with the assessor of the parish in which the homestead25
is located. The assessor shall require the homeowner to provide official26
documentation from the government agency or program evidencing the27
homeowner's participation in the formal appeal process.28
(ii) After expiration of the extension authorized in Item (i) of this29 SB NO. 20
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Subparagraph, an assessor shall have the authority to grant up to three1
additional one-year extensions of the special assessment level on a case-by-case2
basis. A homeowner shall be eligible for an additional extension if the owner3
has made a good faith attempt to secure a contractor or builder to complete the4
needed repairs or reconstruction of the home but is unable to complete the5
project due to uncontrollable contractor or builder delays. In order to qualify6
for this extension, the homeowner shall provide to the assessor documentation7
evidencing good faith in attempting to secure a contractor or builder to8
complete the project.9
Section 2. This Act shall take effect and become operative if, as, and when the10
proposed amendment of Article VII, Section 18(G)(5) and Article VII, Section 20(A)(10)11
of the Constitution of Louisiana contained in the Act which originated as Senate Bill No. 2112
of this 2010 Regular Session of the Legislature is adopted at the statewide election to be held13
on November 2, 2010.14
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Riley Boudreaux.
DIGEST
Murray (SB 20)
Present law statutorily recognizes the requirement in Const. Art. VII, Sec. 20(A)(10) which
authorizes homesteads whose owners are unable to occupy them on or before December 31
st
of a calendar year due to damage or destruction during a disaster or emergency declared by
the governor to retain the exemption by filing an annual affidavit of intent to return and
reoccupy the homestead within five years from December 31
st
of the year following the
disaster with the assessor within the parish or district where the homestead is situated.
Present law statutorily recognizes the requirement in Const. Art. VII, Sec. 18(G)(5) which
authorizes owners entitled to the "special assessment level" who are unable to occupy their
homesteads on or before December 31
st
of a "future" calendar year due to damage or
destruction of the homestead caused by a disaster or emergency declared by the governor to
retain the "special assessment level" of the homestead prior to its damage or destruction on
the repaired or rebuilt homestead provided the repaired or rebuilt homestead is reoccupied
by the owner within five years from December 31
st
of the year following the disaster.
Proposed law is a companion bill to authorize the extensions of both 5-year periods as
follows:
1. For up to 2 years by filing an annual affidavit of intent to return and reoccupy the
homestead with the assessor within the parish where such homestead is situated and
only if the homeowner's damage claim to repair or rebuild the homestead 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 SB NO. 20
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or destroyed homes as a result of the disaster. The assessor must require the
homeowner to provide official documentation from the government agency or
program evidencing the homeowner's participation in the formal appeal process.
2. After expiration of the two-year extension set forth above, an assessor is authorized
to grant up to three additional one-year extensions of the homestead exemption or
special assessment level on a case-by-case basis if the homeowner 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. Requires the homeowner to provide to
the assessor documentation evidencing good faith in attempting to secure a
contractor or builder to complete the project.
Effective if, as, and when the proposed amendment of Const. Art. VII, Secs. 18(G)(5) and
20(A)(10) contained in Senate Bill No. 21 is adopted at the statewide election to be held on
Nov. 2, 2010.
(Amends R.S. 47:1703(E))
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Revenue and Fiscal
Affairs to the original bill.
1. Deletes an automatic 5-year extension of the homestead exemption and the
special assessment level and substitutes the 2-year and three, year-by-year
extensions set forth in the Digest above.