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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, 2011
SENATE BILL NO. 224
BY SENATOR MOUNT
TAX EXEMPTIONS. Authorizes assessors to allow claims and notifications concerning the
homestead exemption to be made through regular mail or by electronic transmission through
the Internet. (gov sig)
AN ACT1
To enact R.S. 47:1703.2, relative to the homestead exemption; to provide for the means of2
transmitting certain claims and notifications concerning the homestead exemption;3
and to provide for related matters.4
Be it enacted by the Legislature of Louisiana:5
Section 1. R.S. 47:1703.2 is hereby enacted to read as follows: 6
ยง1703.2. Claim for homestead exemption7
A. The assessor of any parish may authorize the homestead exemption8
to be claimed by a taxpayer, and may also authorize notification to the assessor9
that property upon which a homestead exemption has been claimed no longer10
qualifies for the exemption to be made, by a taxpayer, through regular mail or11
by electronic transmission through the Internet on a form and in the manner12
provided by the assessor. Such claim and notification shall be subject to the13
same penalties for false statements relative to homestead exemptions as is14
provided by law.15
B. Nothing in this Section shall be interpreted to prohibit an assessor16
from requiring a personal appearance by a taxpayer or taxpayers or requiring17 SB NO. 224
SLS 11RS-285 ORIGINAL
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
any other document or other evidence to be produced in order for the assessor1
to make a proper determination of a homestead exemption claim.2
Section 2. This Act shall become effective upon signature by the governor or, if not3
signed by the governor, upon expiration of the time for bills to become law without signature4
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If5
vetoed by the governor and subsequently approved by the legislature, this Act shall become6
effective on the day following such approval.7
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Riley Boudreaux.
DIGEST
Proposed law authorizes the assessor of any parish to allow the homestead exemption to be
claimed by a taxpayer, and to also allow notification to the assessor by a taxpayer that
property upon which a homestead exemption has been claimed no longer qualifies for the
exemption to be made by a taxpayer, through regular mail or by electronic transmission
through the Internet on a form and in the manner provided by the assessor.
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Adds R.S. 47:1703.2)