SLS 10RS-109 ORIGINAL
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Regular Session, 2010
SENATE BILL NO. 23
BY SENATOR ALARIO
TAX/AD VALOREM. Constitutional amendment to increase the homestead exemption to
$15,000 of the assessed valuation and provides for annual adjustment in accordance with the
Consumer Price Index. (1/1/11) (2/3 - CA13s1(A))
A JOINT RESOLUTION1
Proposing to amend Article VII, Section 20(A)(1) of the Constitution of Louisiana, to2
increase the homestead exemption; to provide for an adjustment in the exemption3
according to the Consumer Price Index; and to specify an election for submission of4
the proposition to electors and provide a ballot proposition.5
Section 1. Be it resolved by the Legislature of Louisiana, two-thirds of the members6
elected to each house concurring, that there shall be submitted to the electors of the state, for7
their approval or rejection in the manner provided by law, a proposal to amend Article VII,8
Section 20(A)(1) of the Constitution of Louisiana, to read as follows:9
ARTICLE VII10
ยง20. Homestead Exemption11
Section 20.(A) Homeowners.12
(1) The bona fide homestead, consisting of a tract of land or two or more13
tracts of land even if the land is classified and assessed at use value pursuant to14
Article VII, Section 18(C) of this constitution, with a residence on one tract and a15
field with or without timber on it, pasture, or garden on the other tract or tracts, not16
exceeding one hundred sixty acres, buildings and appurtenances, whether rural or17 SB NO. 23
SLS 10RS-109 ORIGINAL
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
urban, owned and occupied by any person or persons owning the property in1
indivision, shall be exempt from state, parish, and special ad valorem taxes to the2
extent of seven thousand five hundred fifteen thousand dollars of the assessed3
valuation. Beginning January 1, 2012, this exemption shall be adjusted annually4
in accordance with increases in the Consumer Price Index as reported by the5
United States government. However, the exemption shall never be less than6
fifteen thousand dollars. The same homestead exemption shall also fully apply to7
the primary residence, including a mobile home, which serves as a bona fide home8
and which is owned and occupied by any person or persons owning the property in9
indivision, regardless of whether the homeowner owns the land upon which the10
home or mobile home is sited; however, this homestead exemption shall not apply11
to the land upon which such primary residence is sited if the homeowner does not12
own the land.13
* * *14
Section 2. Be it further resolved that this proposed amendment shall be effective on15
January 1, 2011.16
Section 3. Be it further resolved that this proposed amendment shall be submitted17
to the electors of the state of Louisiana at the statewide election to be held on November 2,18
2010.19
Section 4. Be it further resolved that on the official ballot to be used at said election20
there shall be printed a proposition, upon which the electors of the state shall be permitted21
to vote FOR or AGAINST, to amend the Constitution of Louisiana, which proposition shall22
read as follows:23
To increase the homestead exemption from seven thousand five hundred24
dollars to fifteen thousand dollars of assessed valuation; and to require the25
homestead exemption to be adjusted annually in accordance with increases26
in the Consumer Price Index, but provide that it shall not be less than fifteen27
thousand dollars. (Amends Article VII, Section 20(A)(1))28 SB NO. 23
SLS 10RS-109 ORIGINAL
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Coding: Words which are struck through are deletions from existing law;
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
Present constitution provides that the bona fide homestead is exempt from state, parish, and
special ad valorem taxes up to $7,500 of assessed valuation.
Proposed constitutional amendment increases the homestead exemption to $15,000 of
assessed valuation.
Proposed constitutional amendment adjusts the homestead exemption annually in accordance
with increases in the Consumer Price Index, but provides that the homestead exemption shall
never be less than $15,000.
Effective January 1, 2011.
Specifies submission of the amendment to the voters at the statewide election to be held on
November 2, 2010.
(Amends Const. Art. VII, Sec. 20(A)(1))