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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 and to provide for claiming the extension.
(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 be eligible for this20
extension only if the homeowner's damage claim is either filed and pending in21
a formal appeal process with any federal, state, or local government agency or22
program offering grants or assistance for repairing or rebuilding damaged or23
destroyed homes as a result of the disaster or in a legal claim or action against24
the homeowner's insurer or insurers. The homeowner shall apply for this25
extension of the special assessment level directly with the assessor of the parish26
in which the homestead is located. The assessor shall require the homeowner27
to provide official documentation from the government agency or program28
evidencing the homeowner's participation in the formal appeal process or29 SB NO. 21
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official documentation showing the homeowner has a legal claim filed and1
pending against the insurer or insurers of the damaged property, all as provided2
by law.3
(ii) After expiration of the extension authorized in Subitem (i) of this4
Item, an assessor shall have the authority to grant on a case-by-case basis up to5
three additional one-year extensions of the special assessment level under6
circumstances prescribed by law.7
* * *8
§20. Homestead Exemption9
Section 20.(A)* * *10
(10)(a) Any homestead receiving the homestead exemption that is damaged11
or destroyed during a disaster or emergency declared by the governor whose owner12
is unable to occupy the homestead on or before December thirty-first of a calendar13
year due to such damage or destruction shall be entitled to claim and keep the14
exemption by filing an annual affidavit of intent to return and reoccupy the15
homestead within five years from December thirty-first of the year following the16
disaster with the assessor within the parish or district where such homestead is17
situated prior to December thirty-first of the year in which the exemption is claimed.18
In no event shall more than one homestead exemption extend or apply to any person19
in this state.20
(b)(i) For homesteads qualifying for the homestead exemption under the21
provisions of Item (a) of this Subparagraph, after expiration of the five-year22
period, the owner of a homestead shall be entitled to claim and keep the23
exemption for a period not to exceed two additional years by filing an annual24
affidavit of intent to return and reoccupy the homestead with the assessor25
within the parish where such homestead is located prior to December thirty-26
first of the year in which the exemption is claimed. A homeowner shall be27
eligible for this extension only if the homeowner's damage claim to repair or28
rebuild the damaged or destroyed homestead is filed and pending in a formal29 SB NO. 21
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appeal process with any federal, state, or local government agency or program1
offering grants or assistance for repairing or rebuilding damaged or destroyed2
homes as a result of the disaster or is filed and pending in a legal claim or action3
against the homeowner's insurer or insurers. The assessor shall require the4
homeowner to provide official documentation from the government agency or5
program evidencing the homeowner's participation in the formal appeal process6
or evidence showing the homeowner has a legal claim filed and pending against7
the insurer or insurers of the damaged property, all as provided by law.8
(ii) After expiration of the extension authorized in Subitem (i) of this9
Item, an assessor shall have the authority to grant on a case-by-case basis up to10
three additional one-year extensions of the homestead exemption under11
circumstances prescribed by law.12
* * *13
Section 2. Be it further resolved that this amendment shall become effective January14
1, 2011.15
Section 3. Be it further resolved that this proposed amendment shall be submitted16
to the electors of the state of Louisiana at the statewide election to be held on November 2,17
2010.18
Section 4. Be it further resolved that on the official ballot to be used at said election19
there shall be printed a proposition, upon which the electors of the state shall be permitted20
to vote FOR or AGAINST, to amend the Constitution of Louisiana, which proposition shall21
read as follows:22
To authorize continuation of the homestead exemption and the special23
assessment level for a homestead that has been destroyed or is uninhabitable24
due to a disaster for two years if the homeowner's claim for damages is25
pending in a formal appeal process with a governmental agency or program26
offering assistance for repairing or rebuilding homes damaged by the disaster27
or in a legal claim or action against the homeowner's insurer or insurers; to28
authorize an assessor to grant up to three additional one-year extensions of29 SB NO. 21
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the continuation of the homestead exemption and the special assessment level1
under circumstances prescribed by law.2
(Amends Article VII, Section 18(G)(5) and Article VII, Section 20(A)(10))3
The original instrument was prepared by Riley Boudreaux. The following
digest, which does not constitute a part of the legislative instrument, was
prepared by Ann S. Brown.
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
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:
a. In a formal appeal process with any federal, state, or local government agency, or
b. In a program offering grants or assistance for repairing or rebuilding damaged or
destroyed homes as a result of the disaster, or
c.In a legal claim against the insurer or insurers of the damaged property.
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 evidencing the homeowner's participation in a formal appeal process
as provided by law from either:
a. The federal, state, or local government agency, or
b. The program offering grants or assistance, or
c. A legal claim filed and pending against the insurer or insurers of the damaged
property.
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. SB NO. 21
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(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.
Senate Floor Amendments to engrossed bill.
1. Adds the filing of a legal claim or action against the homeowner's insurer or
insurers as another eligibility option for extension of the homestead
exemption and/or the special assessment level.
2. Adds evidence of a legal claim filed and pending against the insurer or
insurers of the damaged property as an official documentation the assessor
may accept when a homeowner applies for an extension.