Page 1 of 4
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Regular Session, 2010 ENROLLED
SENATE BILL NO. 20
BY SENATOR MURRAY AND REPRESENTATI VE STIAES
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
affidavit of intent to return and reoccupy the homestead within a period of five years18
from December thirty-first of the tax year in which the disaster occurred. In no event19
shall more than one homestead exemption extend or apply to any person in this state.20
(b) For homesteads qualifying for the homestead exemption under the21
provisions of this Paragraph, after expiration of the five-year period, the owner22
of a homestead shall be entitled to claim and keep the exemption for a period23
not to exceed two additional years by filing an annual affidavit of intent to24
ACT No. 865 SB NO. 20 ENROLLED
Page 2 of 4
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
return and reoccupy the homestead with the assessor within the parish where1
the homestead is situated. A homeowner shall be eligible for this extension only2
if the homeowner's damage claim to repair or rebuild the damaged or destroyed3
homestead is filed and pending in a formal appeal process with any federal,4
state, or local government agency or program offering grants or assistance for5
repairing or rebuilding damaged or destroyed homes as a result of the disaster,6
or if a homeowner has a damage claim filed and pending against the insurer of7
the property. The assessor shall require the homeowner to provide official8
documentation from the government agency or program evidencing the9
homeowner's participation in the formal appeal process or official10
documentation evidencing the homeowner has a damage claim filed and11
pending against the insurer of the property.12
(c) After expiration of the extension authorized in Subparagraph (b) of13
this Paragraph, an assessor shall have the authority to grant up to three14
additional one-year extensions of the homestead exemption on a case-by-case15
basis. A homeowner shall only be eligible for an additional extension if the16
owner has made a good faith attempt to secure a contractor or builder to17
complete the needed repairs or reconstruction of the home but is unable to18
complete the project due to uncontrollable contractor or builder delays. In19
order to qualify for this extension, the homeowner shall provide to the assessor20
documentation evidencing good faith in attempting to secure a contractor or21
builder to complete the project.22
(2)(a) Any owner entitled to the special assessment level set forth in Article23
VII, Section 18(G) of the Constitution of Louisiana who is unable to occupy the24
homestead on or before December thirty-first of a future calendar year due to25
damage or destruction of the homestead caused by a disaster or emergency declared26
by the governor shall be entitled to keep the special assessment level of the27
homestead prior to its damage or destruction on the repaired or rebuilt homestead28
provided the repaired or rebuilt homestead is occupied by the owner within five29
years from December thirty-first of the year following the disaster. The assessed30 SB NO. 20 ENROLLED
Page 3 of 4
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
value of the land and buildings on which the homestead was located prior to its1
damage shall not be increased above its assessed value immediately prior to the2
damage or destruction described in this Paragraph. If the property owner receives a3
homestead exemption on another homestead during the same five-year period, the4
damaged or destroyed property shall not be entitled to keep the special assessment5
level, and the land and buildings shall be assessed in that year at the percentage of6
fair market value set forth in the constitution. In addition, the owner must also7
maintain the homestead exemption set forth in Article VII, Section 20(A)(10) of the8
Constitution of Louisiana to qualify for the special assessment level set forth in9
Article VII, Section 18(G)(5) of the Constitution of Louisiana.10
(b) Any owner entitled to the special assessment level as provided for in11
this Paragraph who is unable to reoccupy his homestead within five years from12
December thirty-first of the year following the disaster shall be eligible for an13
extension of the special assessment level on the homestead for a period not to14
exceed two years. A homeowner shall be eligible for this extension only if the15
homeowner's damage claim is filed and pending in a formal appeal process with16
any federal, state, or local government agency or program offering grants or17
assistance for repairing or rebuilding damaged or destroyed homes as a result18
of the disaster, or if a homeowner has a damage claim filed and pending against19
the insurer of the property. The homeowner shall apply for this extension of the20
special assessment level with the assessor of the parish in which the homestead21
is located. The assessor shall require the homeowner to provide official22
documentation from the government agency or program evidencing the23
homeowner's participation in the formal appeal process or official24
documentation evidencing the homeowner has a damage claim filed and25
pending against the insurer of the property.26
(c) After expiration of the extension authorized in Subparagraph (b) of27
this Paragraph, an assessor shall have the authority to grant up to three28
additional one-year extensions of the special assessment level on a case-by-case29
basis. A homeowner shall only be eligible for an additional extension if the30 SB NO. 20 ENROLLED
Page 4 of 4
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
owner has made a good faith attempt to secure a contractor or builder to1
complete the needed repairs or reconstruction of the home but is unable to2
complete the project due to uncontrollable contractor or builder delays. In3
order to qualify for this extension, the homeowner shall provide to the assessor4
documentation evidencing good faith in attempting to secure a contractor or5
builder to complete the project.6
Section 2. This Act shall take effect and become operative if, as, and when the7
proposed amendment of Article VII, Sections 18(G)(5) and 20(A)(10) of the Constitution8
of Louisiana contained in the Act which originated as Senate Bill No. 21 of this 20109
Regular Session of the Legislature is adopted at the statewide election to be held on10
November 2, 2010.11
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: