Louisiana 2012 Regular Session

Louisiana House Bill HB196

Introduced
3/12/12  

Caption

(Constitutional Amendment) Increases the homestead exemption and provides for adjustment of the exemption after reappraisal (OR SEE FISC NOTE LF RV See Note)

Impact

If passed, this amendment would amend Article VII, Section 20(A)(1) of the Louisiana Constitution. It aims to provide increased tax relief for homeowners, making it more beneficial for residents especially in light of inflation and rising living costs. By linking the exemption amount to the Consumer Price Index, it also seeks to maintain the effectiveness of the exemption in the face of economic changes, ensuring that homeowners do not see a real decrease in benefits over time.

Summary

House Bill 196 proposes a constitutional amendment to increase the homestead exemption in Louisiana from $7,500 to $10,000. This bill seeks to allow for periodic adjustments of the homestead exemption based on changes in the Consumer Price Index following statewide property reappraisals. The homestead exemption serves to exempt primary residences from state, parish, and special ad valorem taxes up to the specified limit, thereby providing tax relief to homeowners across the state.

Sentiment

The sentiment surrounding HB 196 appears to be largely positive among homeowners and advocates for property tax reform. Supporters argue that increasing the homestead exemption will support affordable housing in Louisiana and provide essential relief to families facing financial burdens. However, there may be some opposition from fiscal conservatives concerned about the implications of reduced tax revenue from property taxes, which are often critical for funding public services.

Contention

While the bill has garnered support for its potential to ease the tax burden on homeowners, it also raises questions about the financial impact on local governments that rely on property tax revenue. Notable points of contention include concerns about the sustainable funding of public services and whether the increased exemption will lead to a significant loss in revenue that could affect community resources. The debate highlights the balance between providing tax relief for residents and ensuring that government services remain adequately funded.

Companion Bills

No companion bills found.

Similar Bills

LA HB325

(Constitutional Amendment) Authorizes an extension of the homestead exemption and special assessment level for property damaged or destroyed by a disaster under certain circumstances (RR1 INCREASE LF EX See Note)

TX HJR8

Proposing a constitutional amendment establishing a limitation on the total amount of ad valorem taxes that political subdivisions may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.

TX SJR6

Proposing a constitutional amendment relating to the calculation of a limitation on the total amount of ad valorem taxes that may be imposed by certain political subdivisions on the residence homestead of a person who is elderly or disabled.

NJ A110

Revises criteria to establish base year for homestead property tax reimbursement after relocation.

NJ S1756

Revises criteria to establish base year for homestead property tax reimbursement after relocation.

TX HJR22

Proposing a constitutional amendment to appropriate money from the economic stabilization fund to the foundation school fund and use the money to finance a temporary increase in the amount of the exemption of residence homesteads from ad valorem taxation by a school district and a temporary reduction in the amount of the limitation on school district ad valorem taxes imposed on the residence homesteads of the elderly or disabled to reflect the increased exemption amount.

LA SB21

Constitutional amendment to extend the time in which the owner of a homestead must reoccupy the homestead in order to retain the homestead's homestead exemption or its special assessment level and to provide for claiming the extension. (1/01/11)(2/3-CA13s1(A)) (EN INCREASE LF EX See Note)

LA HB595

Extends the homestead exemption and special assessment level for property damaged or destroyed by a disaster under certain circumstances (RE1 INCREASE LF EX See Note)