HLS 13RS-531 ORIGINAL
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Regular Session, 2013
HOUSE BILL NO. 521
BY REPRESENTATIVE LEGER
TAX/AD VALOREM-EXEMPTION: (Constitutional Amendment) Increases the amount
of the homestead exemption and the level of a homestead's assessed valuation at
which the homestead exemption applies
A JOINT RESOLUTION1
Proposing to amend Article VII, Sections 20(A)(1) and 23(B) of the Constitution of2
Louisiana, relative to ad valorem tax; to provide for the amount of the homestead3
exemption; to provide for the amount of assessed valuation at which the homestead4
exemption applies; to provide for implementation; to provide for an effective date;5
to provide for submission of the proposed amendment to the electors; and to provide6
for related matters.7
Section 1. Be it resolved by the Legislature of Louisiana, two-thirds of the members8
elected to each house concurring, that there shall be submitted to the electors of the state, for9
their approval or rejection in the manner provided by law, a proposal to amend Article VII,10
Sections 20(A)(1) and 23(B) of the Constitution of Louisiana, to read as follows: 11
§20. Homestead Exemption12
Section 20.(A) Homeowners.13
(1) The bona fide homestead, consisting of a tract of land or two or more14
tracts of land even if the land is classified and assessed at use value pursuant to15
Article VII, Section 18(C) of this constitution, with a residence on one tract and a16
field with or without timber on it, pasture, or garden on the other tract or tracts, not17
exceeding one hundred sixty acres, buildings and appurtenances, whether rural or18
urban, owned and occupied by any person or persons owning the property in19 HLS 13RS-531 ORIGINAL
HB NO. 521
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indivision, shall be exempt from state, parish, and special ad valorem taxes to the1
extent of seven nine thousand five hundred dollars of the assessed valuation which2
is in excess of the first one thousand dollars of the assessed valuation. The same3
homestead exemption shall also fully apply to the primary residence, including a4
mobile home, which serves as a bona fide home and which is owned and occupied5
by any person or persons owning the property in indivision, regardless of whether6
the homeowner owns the land upon which the home or mobile home is sited;7
however, this homestead exemption shall not apply to the land upon which such8
primary residence is sited if the homeowner does not own the land.9
* * *10
§23. Adjustment of Ad Valorem Tax Millages11
Section 23.12
* * *13
(B) Subsequent Adjustments. Except as otherwise permitted in this Section,14
the total amount of ad valorem taxes collected by any taxing authority in the year in15
which the reappraisal and valuation provisions of Section 18, Paragraph (F) of this16
Article are implemented shall not be increased or decreased because of a reappraisal17
or valuation or increases or decreases in the homestead exemption above or below18
the total amount of ad valorem taxes collected by that taxing authority in the year19
preceding implementation of the reappraisal and valuation. To accomplish this20
result, the provisions of millage adjustments relative to implementation of Section21
18 and Section 20 of this Article, as set forth in Paragraph (A) of this Section shall22
be mandatory. Thereafter, following implementation of each subsequent reappraisal23
and valuation required by Paragraph (F) of Section 18 of this Article, the millages24
as fixed in each such implementation shall remain in effect unless changed as25
permitted by Paragraph (C) of this Section; however, implementation of the increase26
in the value of the homestead exemption and the amount of a homestead's assessed27
valuation at which the homestead exemption shall apply pursuant to the provisions28
of Subparagraph (A)(1) of Section 20 of this Article, which provision becomes29 HLS 13RS-531 ORIGINAL
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effective January 1, 2015, shall neither trigger nor be cause for a reappraisal of1
property or an adjustment of millages pursuant to this Paragraph.2
* * *3
Section 2. Be it further resolved that, if approved by the voters, this proposed4
amendment shall be effective beginning January 1, 2015.5
Section 3. Be it further resolved that this proposed amendment shall be submitted6
to the electors of the state of Louisiana at the statewide election to be held on November 4,7
2014.8
Section 4. Be it further resolved that on the official ballot to be used at said election9
there shall be printed a proposition, upon which the electors of the state shall be permitted10
to vote YES or NO, to amend the Constitution of Louisiana, which proposition shall read as11
follows:12
Do you support an amendment to change the homestead exemption so that13
the exemption would apply after the first one thousand dollars of assessed14
value and would extend through the next nine thousand dollars of assessed15
value? (Effective January 1, 2015)(Amends Article VII, Sections 20(A)(1)16
and 23(B))17
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)]
Leger HB No. 521
Abstract: Increases the amount of the homestead exemption from $7,500 to $9,000 of
assessed value and provides that the exemption shall apply after the first $1,000 of
assessed value.
Present constitution exempts from certain property taxes the first $7,500 of assessed
valuation ($75,000 of fair market value) of a homestead.
Proposed constitutional amendment changes provisions of present constitution with respect
to the amount of the homestead exemption by increasing the value of the exemption from
$7,500 to $9,000 of assessed value.
Proposed constitutional amendment provides that the homestead exemption shall not apply
until after the first $1,000 of assessed valuation. The first $10,000 of fair market property
value would be taxable, with the homestead exemption applicable for the next $90,000 in
fair market value. HLS 13RS-531 ORIGINAL
HB NO. 521
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Proposed constitutional amendment specifies that the implementation of proposed
constitutional amendment on Jan. 1, 2015, shall neither trigger nor be cause for a reappraisal
or millage adjustments pursuant to present constitution.
Provides for submission of the proposed amendment to the voters at the congressional
general election on Nov. 4, 2014.
Effective Jan. 1, 2015.
(Amends Const. Art. VII, §§20(A)(1) and 23(B))