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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 be eligible for this extension9
only if the homeowner's damage claim to repair or rebuild the damaged or10
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 or in a legal claim or action against the homeowner's insurer or14
insurers. The assessor shall require the homeowner to provide official15
documentation from the government agency or program evidencing the16
homeowner's participation in the formal appeal process or evidence showing the17
homeowner has a legal claim filed and pending against the insurer or insurers18
of the damaged property.19
(ii) After expiration of the extension authorized in Item (i) of this20
Subparagraph, an assessor shall have the authority to grant up to three21
additional one-year extensions of the homestead exemption on a case-by-case22
basis. A homeowner shall be eligible for an additional extension if the owner23
has made a good faith attempt to secure a contractor or builder to complete the24
needed repairs or reconstruction of the home, but is unable to complete the25
project due to uncontrollable contractor or builder delays. In order to qualify26
for this extension, the homeowner shall provide to the assessor documentation27
evidencing good faith in attempting to secure a contractor or builder to28
complete the project.29 SB NO. 20
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(2)(a) Any owner entitled to the special assessment level set forth in Article1
VII, Section 18(G) of the Constitution of Louisiana who is unable to occupy the2
homestead on or before December thirty-first of a future calendar year due to3
damage or destruction of the homestead caused by a disaster or emergency declared4
by the governor shall be entitled to keep the special assessment level of the5
homestead prior to its damage or destruction on the repaired or rebuilt homestead6
provided the repaired or rebuilt homestead is occupied by the owner within five7
years from December thirty-first of the year following the disaster. The assessed8
value of the land and buildings on which the homestead was located prior to its9
damage shall not be increased above its assessed value immediately prior to the10
damage or destruction described in this Paragraph. If the property owner receives a11
homestead exemption on another homestead during the same five-year period, the12
damaged or destroyed property shall not be entitled to keep the special assessment13
level, and the land and buildings shall be assessed in that year at the percentage of14
fair market value set forth in the constitution. In addition, the owner must also15
maintain the homestead exemption set forth in Article VII, Section 20(A)(10) of the16
Constitution of Louisiana to qualify for the special assessment level set forth in17
Article VII, Section 18(G)(5) of the Constitution of Louisiana.18
(b)(i) Any owner entitled to the special assessment level as provided for19
in this Paragraph who is unable to reoccupy his homestead within five years20
from December thirty-first of the year following the disaster shall be eligible for21
an extension of the special assessment level on the homestead for a period not22
to exceed two years. A homeowner shall be eligible for this extension only if the23
homeowner's damage claim is either filed and pending in a formal appeal24
process with any federal, state, or local government agency or program offering25
grants or assistance for repairing or rebuilding damaged or destroyed homes26
as a result of the disaster or is filed and pending in a legal claim or action27
against the homeowner's insurer or insurers. The homeowner shall apply for28
this extension of the special assessment level directly with the assessor of the29 SB NO. 20
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parish in which the homestead is located. The assessor shall require the1
homeowner to provide official documentation from the government agency or2
program evidencing the homeowner's participation in the formal appeal process3
or official documentation showing the homeowner has a legal claim filed and4
pending against the insurer or insurers of the damaged property.5
(ii) After expiration of the extension authorized in Item (i) of this6
Subparagraph, an assessor shall have the authority to grant up to three7
additional one-year extensions of the special assessment level on a case-by-case8
basis. A homeowner shall be eligible for an additional extension if the owner9
has made a good faith attempt to secure a contractor or builder to complete the10
needed repairs or reconstruction of the home but is unable to complete the11
project due to uncontrollable contractor or builder delays. In order to qualify12
for this extension, the homeowner shall provide to the assessor documentation13
evidencing good faith in attempting to secure a contractor or builder to14
complete the project.15
Section 2. This Act shall take effect and become operative if, as, and when the16
proposed amendment of Article VII, Section 18(G)(5) and Article VII, Section 20(A)(10)17
of the Constitution of Louisiana contained in the Act which originated as Senate Bill No. 2118
of this 2010 Regular Session of the Legislature is adopted at the statewide election to be held19
on November 2, 2010.20
The original instrument was prepared by Riley Boudreaux. The following
digest, which does not constitute a part of the legislative instrument, was
prepared by Michelle Broussard-Johnson.
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 SB NO. 20
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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
or destroyed homes as a result of the disaster or in a legal claim or action against the
homeowner's insurer or insurers. 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 or evidence showing the
homeowner's legal claim filed and pending against the insurer or insurers of the
damaged property.
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.
Senate Floor Amendments to engrossed bill.
1. Technical amendments to clarify language
2. Adds eligibility for the extension if the homeowner has a legal claim filed
and pending against the insurer or insurer(s) of the damaged property.