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Regular Session, 2010 ENROLLED
SENATE BILL NO. 21
BY SENATOR MURRAY AND REPRESENTATI VE STIAES
A JOINT RESOLUTION1
Proposing to amend Article VII, Sections 18(G)(5) and 20(A)(10) of the Constitution of2
Louisiana, relative to ad valorem property tax exemptions and assessments; to3
authorize an extension of the homestead exemption or a special assessment level on4
property damaged or destroyed in certain disasters or emergencies and provide for5
claiming the extension; and to specify an election for submission of the proposition6
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
Sections 18(G)(5) and 20(A)(10) of the Constitution of Louisiana, to read as follows:11
§18. Ad Valorem Taxes12
* * *13
(G)(1) Special Assessment Level.14
(1)15
* * *16
(5)(a) Any owner entitled to the special assessment level set forth in this17
Paragraph who is unable to occupy the homestead on or before December thirty-first18
of a future calendar year due to damage or destruction of the homestead caused by19
a disaster or emergency declared by the governor shall be entitled to keep the special20
assessment level of the homestead prior to its damage or destruction on the repaired21
or rebuilt homestead provided the repaired or rebuilt homestead is reoccupied by the22
owner within five years from December thirty-first of the year following the disaster.23
The assessed value of the land and buildings on which the homestead was located24
ACT No. 1050 SB NO. 21 ENROLLED
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words in boldface type and underscored are additions.
prior to its damage shall not be increased above its assessed value immediately prior1
to the damage or destruction described in this Subsubparagraph. If the property2
owner receives a homestead exemption on another homestead during the same five-3
year period, the damaged or destroyed property shall not be entitled to keep the4
special assessment level, and the land and buildings shall be assessed in that year at5
the percentage of fair market value set forth in this constitution. In addition, the6
owner must shall also maintain the homestead exemption set forth in Article VII,7
Section 20(A)(10) to qualify for the special assessment level in this8
Subsubparagraph.9
(b) Any owner entitled to the special assessment level set forth in10
Subsubparagraph (a) of this Subparagraph who is unable to reoccupy his11
homestead within five years from December thirty-first of the year following the12
disaster shall be eligible for an extension of the special assessment level on the13
homestead for a period not to exceed two years. A homeowner shall be eligible14
for this extension only if the homeowner's damage claim is filed and pending in15
a formal appeal process with any federal, state, or local government agency or16
program offering grants or assistance for repairing or rebuilding damaged or17
destroyed homes as a result of the disaster, or if a homeowner has a damage18
claim filed and pending against the insurer of the property. The homeowner19
shall apply for this extension of the special assessment level with the assessor20
of the parish in which the homestead is located. The assessor shall require the21
homeowner to provide official documentation from the government agency or22
program evidencing the homeowner's participation in the formal appeal process23
or official documentation evidencing the homeowner has a damage claim filed24
and pending against the insurer of the damaged property, as provided by law.25
(c) After expiration of the extension authorized in Subsubparagraph (b)26
of this Subparagraph, an assessor shall have the authority to grant on a case-by-27
case basis up to three additional one-year extensions of the special assessment28
level as prescribed by law.29
* * *30 SB NO. 21 ENROLLED
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§20. Homestead Exemption1
Section 20.(A)* * *2
(10)(a) Any homestead receiving the homestead exemption that is damaged3
or destroyed during a disaster or emergency declared by the governor whose owner4
is unable to occupy the homestead on or before December thirty-first of a calendar5
year due to such damage or destruction shall be entitled to claim and keep the6
exemption by filing an annual affidavit of intent to return and reoccupy the7
homestead within five years from December thirty-first of the year following the8
disaster with the assessor within the parish or district where such homestead is9
situated prior to December thirty-first of the year in which the exemption is claimed.10
In no event shall more than one homestead exemption extend or apply to any person11
in this state.12
(b) For homesteads qualifying for the homestead exemption under the13
provisions of Subsubparagraph (a) of this Subparagraph, after expiration of the14
five-year period, the owner of a homestead shall be entitled to claim and keep15
the exemption for a period not to exceed two additional years by filing an16
annual affidavit of intent to return and reoccupy the homestead with the17
assessor within the parish where the homestead is located prior to December18
thirty-first of the year in which the exemption is claimed. A homeowner shall19
be eligible for this extension only if the homeowner's damage claim to repair or20
rebuild the damaged or destroyed homestead 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, or if a homeowner has a damage claim filed24
and pending against the insurer of the property. The assessor shall require the25
homeowner to provide official documentation from the government agency or26
program evidencing the homeowner's participation in the formal appeal process27
or official documentation evidencing the homeowners has a damage claim filed28
and pending against the insurer of the property as provided by law.29
(c) After expiration of the extension authorized in Subsubparagraph (b)30 SB NO. 21 ENROLLED
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of this Subparagraph, an assessor shall have the authority to grant on a case-by-1
case basis up to three additional one-year extensions of the homestead2
exemption as prescribed by law.3
* * *4
Section 2. Be it further resolved that this amendment shall become effective January5
1, 2011.6
Section 3. Be it further resolved that this proposed amendment shall be submitted7
to the electors of the state of Louisiana at the statewide election to be held on November 2,8
2010.9
Section 4. Be it further resolved that on the official ballot to be used at said election10
there shall be printed a proposition, upon which the electors of the state shall be permitted11
to vote FOR or AGAINST, to amend the Constitution of Louisiana, which proposition shall12
read as follows:13
To authorize continuation of the homestead exemption and the special14
assessment level for a homestead that has been destroyed or is uninhabitable15
due to a disaster for two years if the homeowner's claim for damages is16
pending in a formal appeal process with a governmental agency or program17
offering assistance for repairing or rebuilding homes damaged by the disaster18
or if a homeowner has a damage claim filed and pending against the insurer19
of the property; to authorize an assessor to grant up to three additional one-20
year extensions of the continuation of the homestead exemption and the21
special assessment level as prescribed by law.22
(Amends Article VII, Sections 18(G)(5) and 20(A)(10))23
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES