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Regular Session, 2010
SENATE BILL NO. 21
BY SENATOR MURRAY AND REPRESENTATI VE STIAES
TAX/AD VALOREM. Constitutional amendment to extend the time in which the owner of
a homestead must reoccupy the homestead in order to retain the homestead's homestead
exemption or its special assessment level from five years from December 31
st
of the year in
which a disaster or emergency occurs to ten years from that date. (1/01/11)(2/3-CA13s1(A))
A JOINT RESOLUTION1
Proposing to amend Article VII, Section 18(G)(5) and Article VII, Section 20(A)(10) of the2
Constitution of Louisiana, relative to ad valorem property tax exemptions and3
assessments; to authorize an extension of the homestead exemption or a special4
assessment level on property damaged or destroyed in certain disasters or5
emergencies and provide for claiming the extension; and to specify an election for6
submission of the proposition to electors and provide a ballot proposition.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, for9
their approval or rejection in the manner provided by law, a proposal to amend Article VII,10
Section 18(G)(5) and Article VII, Section 20(A)(10) of the Constitution of Louisiana, to read11
as follows:12
§18. Ad Valorem Taxes13
* * *14
(G) * * *15
* * *16
(5)(a) Any owner entitled to the special assessment level set forth in this17 SB NO. 21
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Paragraph who is unable to occupy the homestead on or before December thirty-first1
of a future calendar year due to damage or destruction of the homestead caused by2
a disaster or emergency declared by the governor shall be entitled to keep the special3
assessment level of the homestead prior to its damage or destruction on the repaired4
or rebuilt homestead provided the repaired or rebuilt homestead is reoccupied by the5
owner within five years from December thirty-first of the year following the disaster.6
The assessed value of the land and buildings on which the homestead was located7
prior to its damage shall not be increased above its assessed value immediately prior8
to the damage or destruction described in this Subparagraph. If the property owner9
receives a homestead exemption on another homestead during the same five-year10
period, the damaged or destroyed property shall not be entitled to keep the special11
assessment level, and the land and buildings shall be assessed in that year at the12
percentage of fair market value set forth in this constitution. In addition, the owner13
must also maintain the homestead exemption set forth in Article VII, Section14
20(A)(10) to qualify for the special assessment level in this Subparagraph.15
(b)(i) Any owner entitled to the special assessment level set forth in Item16
(a) of this Subparagraph who is unable to reoccupy his homestead within five17
years from December thirty-first of the year following the disaster shall be18
eligible for an extension of the special assessment level on the homestead for a19
period not to exceed two years. A homeowner shall only be eligible for this20
extension if the homeowner's damage claim is filed and pending in a formal21
appeal process with any federal, state, or local government agency or program22
offering grants or assistance for repairing or rebuilding damaged or destroyed23
homes as a result of the disaster. The homeowner shall apply for this extension24
of the special assessment level directly with the assessor of the parish in which25
the homestead is located. The assessor shall require the homeowner to provide26
official documentation from the government agency or program evidencing the27
homeowner's participation in the formal appeal process as provided by law.28
(ii) After expiration of the extension authorized in Subitem (i) of this29 SB NO. 21
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Item, an assessor shall have the authority to grant on a case-by-case basis up to1
three additional one-year extensions of the special assessment level under2
circumstances prescribed by law.3
* * *4
§20. Homestead Exemption5
Section 20.(A)* * *6
(10)(a) Any homestead receiving the homestead exemption that is damaged7
or destroyed during a disaster or emergency declared by the governor whose owner8
is unable to occupy the homestead on or before December thirty-first of a calendar9
year due to such damage or destruction shall be entitled to claim and keep the10
exemption by filing an annual affidavit of intent to return and reoccupy the11
homestead within five ten years from December thirty-first of the year following the12
disaster with the assessor within the parish or district where such homestead is13
situated prior to December thirty-first of the year in which the exemption is claimed.14
In no event shall more than one homestead exemption extend or apply to any person15
in this state.16
(b)(i) For homesteads qualifying for the homestead exemption under the17
provisions of Item (a) of this Subparagraph, after expiration of the five-year18
period, the owner of a homestead shall be entitled to claim and keep the19
exemption for a period not to exceed two additional years by filing an annual20
affidavit of intent to return and reoccupy the homestead with the assessor21
within the parish where such homestead is located prior to December thirty-22
first of the year in which the exemption is claimed. A homeowner shall only be23
eligible for this extension if the homeowner's damage claim to repair or rebuild24
the damaged or destroyed homestead is filed and pending in a formal appeal25
process with any federal, state, or local government agency or program offering26
grants or assistance for repairing or rebuilding damaged or destroyed homes27
as a result of the disaster. The assessor shall require the homeowner to provide28
official documentation from the government agency or program evidencing the29 SB NO. 21
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homeowner's participation in the formal appeal process as provided by law.1
(ii) After expiration of the extension authorized in Subitem (i) of this2
Item, an assessor shall have the authority to grant on a case-by-case basis up to3
three additional one-year extensions of the homestead exemption under4
circumstances prescribed by law.5
* * *6
Section 2. Be it further resolved that this amendment shall become effective January7
1, 2011.8
Section 3. Be it further resolved that this proposed amendment shall be submitted9
to the electors of the state of Louisiana at the statewide election to be held on November 2,10
2010.11
Section 4. Be it further resolved that on the official ballot to be used at said election12
there shall be printed a proposition, upon which the electors of the state shall be permitted13
to vote FOR or AGAINST, to amend the Constitution of Louisiana, which proposition shall14
read as follows:15
To authorize continuation of the homestead exemption and the special16
assessment level for a homestead that has been destroyed or is uninhabitable17
due to a disaster for two years if the homeowner's claim for damages is18
pending in a formal appeal process with a governmental agency or program19
offering assistance for repairing or rebuilding homes damaged by the20
disaster; to authorize an assessor to grant up to three additional one-year21
extensions of the continuation of the homestead exemption and the special22
assessment level under circumstances prescribed by law.23
(Amends Article VII, Section 18(G)(5) and Article VII, Section 20(A)(10))24
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Riley Boudreaux.
DIGEST
Murray (SB 21)
Present constitution 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 SB NO. 21
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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 constitution 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 constitutional amendment authorizes an extension of the homestead exemption
and/or the special assessment level for up to two years for owners who are unable to
reoccupy their homesteads within the five-year period set forth above if the homeowner's
damage claim 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.
The homeowner must apply for the extension directly with the assessor of the parish in
which the homestead is located and such 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 as provided by law.
After expiration of the two-year extension set forth above, authorizes an assessor to grant
on a case-by-case basis up to three additional one-year extensions of the homestead
exemption and/or the special assessment level under circumstances prescribed by law.
.
Specifies submission of the amendment to the voters at the statewide election to be held on
November 2, 2010.
Effective January 1, 2011.
(Amends Const. Art. VII, Secs. 18(G)(5) and 20(A)(10))
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.