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Regular Session, 2013
SENATE BILL NO. 104
BY SENATOR CROWE
Prefiled pursuant to Article III, Section 2(A)(4)(b)(i) of the Constitution of Louisiana.
TAX/AD VALOREM. Constitutional amendment to authorize homeowners, ages sixty-five
years or older with financial hardship, to postpone the payment of ad valorem taxes on their
homestead until death. (2/3 - CA13sl(A))
A JOINT RESOLUTION1
Proposing to amend Article VII, Section 25(A)(1) and (F) of the Constitution of Louisiana,2
relative to ad valorem taxes; to provide for the postponement of the payment of ad3
valorem taxes in certain circumstances; to provide for postponement of taxes on4
certain homesteads; to provide for eligibility for claiming the postponement; to5
provide for an effective date; and to specify an election for submission of the6
proposition to electors and provide a ballot proposition.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
Section 25(A)(1) and (F) of the Constitution of Louisiana, to read as follows:11
ยง25. Tax Sales12
Section 25.(A) Tax Sales. (1) There On and after January 1, 2015, there13
shall be no forfeiture of property for nonpayment of taxes. However, except as14
provided in Section F of this Section, at the expiration of the year in which the15
taxes are due, the collector, without suit, and after giving notice to the delinquent in16
the manner provided by law, shall advertise for sale the property on which the taxes17 SB NO. 104
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words in boldface type and underscored are additions.
are due. The advertisement shall be published in the official journal of the parish or1
municipality, or, if there is no official journal, as provided by law for sheriffs' sales,2
in the manner provided for judicial sales. On the day of sale, the collector shall sell3
the portion of the property which the debtor points out. If the debtor does not point4
out sufficient property, the collector shall sell immediately the least quantity of5
property which any bidder will buy for the amount of the taxes, interest, and costs.6
The sale shall be without appraisement. A tax deed by a tax collector shall be prima7
facie evidence that a valid sale was made.8
* * *9
(F) Postponement of Taxes. The On and after January 1, 2015, the10
legislature may postpone the payment of taxes, but only in the following11
circumstances:12
(1) In cases of overflow, general conflagration, general crop destruction, or13
other public calamity, and may provide for the levying, assessing, and collecting of14
such postponed taxes. In such case, the legislature may authorize the borrowing of15
money by the state on its faith and credit, by bond issue or otherwise, and may levy16
taxes, or apply taxes already levied and not appropriated, to secure payment thereof,17
in order to create a fund from which loans may be made through the Interim18
Emergency Board to the governing authority of the parish where the calamity occurs.19
The money loaned shall be applied to and shall not exceed the deficiency in revenue20
of the parish or a political subdivision therein or of which the parish is a part, caused21
by postponement of taxes. No loan shall be made to a parish governing authority22
without the approval of the Interim Emergency Board.23
(2)(a) On and after January 1, 2015, in cases where a person of the age24
of sixty-five or older has a valid homestead exemption pursuant to Article VII,25
Section 20 and has been granted a special assessment pursuant to Article VII,26
Section 18(G), the tax assessor shall postpone the collection of taxes upon the27
application of a taxpayer who has an annual household income that does not28
exceed two hundred and fifty percent of the current federal poverty guidelines,29 SB NO. 104
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as established by the federal office of management and budget, for the year in1
which the application is made.2
(b) In cases where the taxes have been postponed pursuant to3
Subparagraph (F)(2)(a) of this Section, the deferred taxes on the homestead plus4
judicial interest shall be due upon the death of the decedent or the death of the5
surviving spouse if the homestead is community property.6
* * *7
Section 2. Be it further resolved that this proposed amendment shall be submitted8
to the electors of the state of Louisiana at the statewide election to be held on November 4,9
2014.10
Section 3. Be it further resolved that on the official ballot to be used at said election11
there shall be printed a proposition, upon which the electors of the state shall be permitted12
to vote YES or NO, to amend the Constitution of Louisiana, which proposition shall read as13
follows:14
Do you support an amendment, to become effective January 1, 2015, to15
postpone the payment of ad valorem taxes on a homestead in cases where the16
taxpayer is at least sixty-five years of age, has a household income that does17
not exceed 250% of the current federal poverty guidelines, and makes18
application to the tax assessor for the postponement? The postponed tax plus19
judicial interest will be due upon the death of the owner of the homestead or20
the death of the surviving spouse in cases where the homestead is community21
property. 22
(Amends Article VII, Section 25(A)(1) and (F))23
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Carla S. Roberts.
DIGEST
Present constitution provides that the legislature may postpone the payment of taxes, but
only in cases of overflow, general conflagration, general crop destruction, or other public
calamity, and may provide for the levying, assessing, and collecting of such postponed taxes.
Proposed constitutional amendment provides, effective January 1, 2015, for the
postponement of the payment of ad valorem taxes on a homestead in cases where the SB NO. 104
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taxpayer is at least sixty-five years of age, has a household income that does not exceed
250% of the current federal poverty guidelines, and makes application to the tax assessor for
the postponement.
Proposed constitutional amendment provides that the postponed tax plus judicial interest will
be due upon the death of the owner of the homestead.
Proposed constitutional amendment extends the postponement of taxes to the surviving
spouse if the homestead is community property.
Specifies submission of the amendment to the voters at the statewide election to be held on
November 4, 2014.
(Amends Article VII, Section 25(A)(1) and (F))