HLS 12RS-660 ORIGINAL
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Regular Session, 2012
HOUSE CONCURRENT RESOLUTI ON NO. 2
BY REPRESENTATIVE MORENO
TAX COMMISSION, STATE: Urges and requests the La. Tax Commission to study and
make recommendations relative to the practicality and feasibility of establishing a
state-wide homestead exemption database
A CONCURRENT RESOLUTI ON1
To urge and request the Louisiana Tax Commission to study and make recommendations2
relative to the practicality and feasibility of establishing a statewide database to track3
the name and address of a property owner claiming a homestead exemption which4
can be used by each assessor and each registrar of voters for the purpose of curtailing5
property tax and voter registration fraud. 6
WHEREAS, Article VII, Section 20 of the state constitution provides that bona fide7
homesteads shall be exempt from state, parish, and special ad valorem taxes to the extent of8
seven thousand five hundred dollars of the assessed valuation; and9
WHEREAS, the state constitution prohibits more than one homestead exemption10
from extending or applying to any person in this state; and11
WHEREAS, R.S. 18:101(B), relative to voter registration and voting, provides that12
a "resident" means a citizen who resides in this state and in the parish, municipality, if any,13
and precinct in which he offers to register and vote and intends to reside there indefinitely;14
and15
WHEREAS, R.S. 18:101(B) further provides that if a person claims a homestead16
exemption, he shall register and vote in the precinct in which that residence is located; and17
WHEREAS, claiming a homestead exemption on a residence is an indication of the18
homeowner's intention to consider the residence as his permanent residence for purposes of19
ad valorem property taxation and for purposes of voter registration; and20 HLS 12RS-660 ORIGINAL
HCR NO. 2
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WHEREAS, applying for a homestead exemption is accomplished by the homeowner1
filing an application with the assessor in the parish for which the property is located; and2
WHEREAS, likewise, any person who meets the qualifications for voter registration3
and desires to register as an elector to vote in a local, state, and national election shall apply4
by making application in person to a registrar or deputy registrar of the parish in which he5
seeks to register; and6
WHEREAS, currently there is no statewide program or database that tracks whether7
a person has applied for more than one homestead exemption or has registered to vote in8
more than one parish; and9
WHEREAS, creating a statewide database that tracks the name and address of a10
property owner applying for a homestead exemption can be used by assessors to ensure that11
not more than one homestead exemption is being claimed by the property owner and may12
also be used by registrars of voters to ensure that the person is registering and voting in the13
precinct where the residence is located; and14
WHEREAS, creating a statewide homestead exemption database can be used by both15
assessors and registrars of voters to ensure that property tax and voter registration fraud are16
curtailed; and17
WHEREAS, issues such as the practicality and feasibility of creating a statewide18
homestead exemption database should be studied by the Louisiana Tax Commission with19
input from the Louisiana Assessor's Association and the Louisiana Registrar of Voter's20
Association and all other interested parties.21
THEREFORE, BE IT RESOLVED that the Legislature of Louisiana does hereby22
urge and request the Louisiana Tax Commission to study and make recommendations23
relative to the practicality and feasibility of establishing a statewide database to track the24
name and address of a property owner claiming a homestead exemption which can be used25
by each assessor and each registrar of voters to ensure that property tax and voter registration26
fraud is curtailed.27
BE IT FURTHER RESOLVED that the Louisiana Tax Commission shall make a28
written report to the Louisiana House of Representatives and the Louisiana Senate detailing29 HLS 12RS-660 ORIGINAL
HCR NO. 2
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their recommendations regarding the establishment of a statewide homestead exemption data1
base that can be accessible to assessors and registrars of voters prior to January 1, 2013.2
BE IT FURTHER RESOLVED that a copy of this Resolution be transmitted to the3
Louisiana Tax Commission. 4
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)]
Moreno HCR No. 2
Urges and requests the La. Tax Commission to study and make recommendations relative
to the practicality and feasibility of establishing a statewide database to track the name and
address of a property owner claiming a homestead exemption. Provides that the La. Tax
Commission shall make a written report to the legislature prior to Jan. 1, 2013.