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Regular Session, 2010
SENATE BILL NO. 22
BY SENATOR ALARIO
TAX/AD VALOREM. Constitutional amendment to allow persons 65 years of age or older
to receive the special assessment regardless of income. (1/1/11) (2/3-CA13s1(A))
A JOINT RESOLUTION1
Proposing to amend Article VII, Section 18(G)(1)(a)(ii) of the Constitution of Louisiana,2
relative to the special assessment of residential property receiving the homestead3
exemption; to exempt persons sixty-five years of age or older from the prohibition4
on receiving the special assessment if their adjusted gross income exceeds fifty5
thousand dollars; and to specify an election for submission of the proposition to6
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)(1)(a)(ii) of the Constitution of Louisiana, to read as follows:11
ARTICLE VII12
ยง18. Ad Valorem Taxes13
* * *14
(G)(1) Special Assessment Level.15
(a) * * *16
(ii) Any person or persons, except such person or persons sixty-five years17 SB NO. 22
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
of age or older, shall be prohibited from receiving the special assessment as1
provided in this Section if such person's or persons' adjusted gross income, as2
reported in the federal tax return for the year prior to the application for the special3
assessment, exceeds fifty thousand dollars. For persons applying for the special4
assessment whose filing status is married filing separately, the adjusted gross income5
for purposes of this Section shall be determined by combining the adjusted gross6
income on both federal tax returns. Beginning for the tax year 2001, and for each tax7
year thereafter, the fifty thousand dollar limit shall be adjusted annually by the8
Consumer Price Index as reported by the United States Government.9
* * *10
Section 2. Be it further resolved that this proposed amendment shall become11
effective on January 1, 2011.12
Section 3. Be it further resolved that this proposed amendment shall be submitted13
to the electors of the state of Louisiana at the statewide election to be held on November 2,14
2010.15
Section 4. Be it further resolved that on the official ballot to be used at said election16
there shall be printed a proposition, upon which the electors of the state shall be permitted17
to vote FOR or AGAINST, to amend the Constitution of Louisiana, which proposition shall18
read as follows:19
Removes the requirement that a person sixty-five years of age or older have20
income under fifty thousand dollars per year (adjusted for inflation each year21
from 2001) in order to receive the special assessment level which prevents22
the assessment value of the person's homestead from increasing beyond the23
value for the first year that the person receives the special assessment level.24
(Amends Article VII, Section 18(G)(1)(a)(ii))25 SB NO. 22
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words in boldface type and underscored are additions.
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Martha S. Hess.
DIGEST
Proposed constitutional amendment, relative to the special assessment of residential property
receiving the homestead exemption, exempts persons 65 years of age or older from the
prohibition on receiving the special assessment if their adjusted gross income exceeds
$50,000 adjusted for inflation each year beginning in 2001.
Specifies submission of the amendment to the voters at the gubernatorial primary election
to be held on November 2, 2010.
Effective January 1, 2011.
(Amends Const. Art. VII, Sec. 18(G)(1)(a)(ii))