HLS 11RS-695 ORIGINAL
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
Regular Session, 2011
HOUSE BILL NO. 385
BY REPRESENTATIVE HENDERSON
TAX EXEMPTIONS/HOMESTEAD: (Constitutional Amendment) Increases the
homestead exemption and provides for adjustment of the exemption after reappraisal
A JOINT RESOLUTION1
Proposing to amend Article VII, Section 20(A)(1) of the Constitution of Louisiana, relative2
to the homestead exemption; to increase the homestead exemption; to provide for3
adjustment of the homestead exemption after reappraisal; to provide for submission4
of the proposed amendment to the electors; to provide for an effective date; and to5
provide for related matters.6
Section 1. Be it resolved by the Legislature of Louisiana, two-thirds of the members7
elected to each house concurring, that there shall be submitted to the electors of the state of8
Louisiana, for their approval or rejection in the manner provided by law, a proposal to9
amend Article VII, Section 20(A)(1) of the Constitution of Louisiana, to read as follows:10
§20. 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
urban, owned and occupied by any person or persons owning the property in18
indivision, shall be exempt from state, parish, and special ad valorem taxes to the19
extent of seven thousand five hundred ten thousand dollars of the assessed valuation.20 HLS 11RS-695 ORIGINAL
HB NO. 385
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are additions.
In the tax year following the year in which a statewide reappraisal of property1
pursuant to Article VII, Section 18(F) of this constitution is conducted, the2
homestead exemption shall be adjusted to reflect the change in the Consumer Price3
Index for that year as reported by the United States Government; however, this4
exemption shall never be less than ten thousand dollars. The same homestead5
exemption shall also fully apply to the primary residence, including a mobile home,6
which serves as a bona fide home and which is owned and occupied by any person7
or persons owning the property in indivision, regardless of whether the homeowner8
owns the land upon which the home or mobile home is sited; however, this9
homestead exemption shall not apply to the land upon which such primary residence10
is sited if the homeowner does not own the land.11
* * *12
Section 2. 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 October 22,14
2011.15
Section 3. Be it further resolved that this proposed amendment, if approved by the16
electors, shall become effective on January 1, 2012.17
Section 4. Be it further resolved that on the official ballot to be used at said election18
there shall be printed a proposition, upon which the electors of the state shall be permitted19
to vote FOR or AGAINST, to amend the Constitution of Louisiana, which proposition shall20
read as follows:21
To increase the homestead exemption to ten thousand dollars; to provide that22
in the year following a statewide reappraisal of property, the homestead23
exemption shall be adjusted to reflect the change in the Consumer Price24
Index for that tax year; and to provide that in no event shall the homestead25
exemption be adjusted to less than ten thousand dollars. (Effective January26
1, 2012) (Amends Article VII, Section 20(A)(1))27 HLS 11RS-695 ORIGINAL
HB NO. 385
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are additions.
DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
Henderson HB No. 385
Abstract: Increases the homestead exemption from $75,000 to $100,000 and provides for
adjustment of the exemption after a statewide reappraisal to reflect changes in the
Consumer Price Index.
Present constitution provides for the annual levy of ad valorem taxes and the exemption from
such taxation of homesteads and other property. The bona fide homestead is exempt from
state, parish, and special ad valorem taxes up to $75,000 of assessed valuation.
Proposed constitution changes the homestead exemption from $7,500 to $10,000.
Proposed constitutional amendment further provides that in the tax year following the year
that a statewide reappraisal of property required by present constitution is conducted, the
homestead exemption shall be adjusted by the Consumer Price Index as reported by the U.S.
Government; however, the exemption shall never be less than $10,000.
Provides for submission of the proposed amendment to the voters at the statewide election
to be held Oct. 22, 2011.
Effective Jan. 1, 2012.
(Amends Const. Art. VII, §20(A)(1))