Louisiana 2013 Regular Session

Louisiana Senate Bill SB228

Introduced
4/8/13  
Introduced
4/8/13  
Refer
4/8/13  

Caption

Authorize homeowners, aged 65 years or older with financial hardship, to postpone payment of ad valorem taxes on their homestead until death. (See Act) (OR SEE FISC NOTE LF RV)

Impact

The intended impact of SB 228 is significant, as it introduces a pathway for older adults to manage their tax obligations without the immediate threat of losing their homes due to financial constraints. The legislation aims to align with existing exemptions and assessments, providing a crucial support system for seniors who may otherwise struggle to meet their tax obligations. This legislative change could affect multiple local governments and tax authorities concerning how they administer tax collections and exemptions for senior citizens.

Summary

Senate Bill 228 is a legislative proposal designed to assist homeowners aged 65 years or older who are experiencing financial hardship by allowing them to postpone the payment of ad valorem taxes on their homesteads. The bill specifies that these postponements can continue until the homeowner's death, thereby easing financial pressure on senior citizens living on fixed incomes. It requires a valid homestead exemption and a household income not exceeding 250% of the federal poverty guidelines, ensuring that the relief is targeted towards those most in need.

Sentiment

Overall, the sentiment surrounding SB 228 appears to be positive among those advocating for senior citizens' rights and financial security. Supporters view the bill as a necessary step toward providing equitable treatment for older homeowners facing financial difficulties. Opponents, if any, are not prominently noted in the discussions, suggesting that the proposal has gained considerable traction within legislative circles and among advocacy groups focused on the welfare of older citizens.

Contention

Notable points of contention include the requirements set forth for the postponement application, such as the need for a sworn financial statement and documentation proving financial hardship. There may also be concerns regarding the administrative burden placed on tax collectors and local governments responsible for implementing new procedures for tax postponements and ensuring compliance with the legislation. Furthermore, the conditional nature of the postponement based on income levels could lead to debates regarding accessibility and fairness in who qualifies for assistance.

Companion Bills

No companion bills found.

Similar Bills

LA SB104

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)) (OR SEE FISC NOTE LF RV)

LA HB736

Authorizes the Louisiana Tax Commission to order the refund of statutory impositions declared invalid (EN SEE FISC NOTE LF RV See Note)

LA HB7

(Constitutional Amendment) Revises Article VII of the Constitution of La. (Items #1, 2, 7, and 14) (EN DECREASE RV See Note)

LA HB419

(Constitutional Amendment) Amends Article 7 of the state constitution (OR SEE FISC NOTE GF RV)

LA HB472

(Constitutional Amendment) Revises Article VII of the Constitution of La. (OR -$139,000,000 GF RV See Note)

LA SB286

Provides relative to the assessment, payment and collection of ad valorem taxes. (See Act) (OR SEE FISC NOTE LF RV)

LA SB505

Provides relative to the assessment, payment, and allocation of ad valorem taxes. (See Act) (EN SEE FISC NOTE LF RV See Note)

LA SB504

Provides relative to the assessment, payment and collection of ad valorem taxes. (See Act) (EG SEE FISC NOTE LF RV See Note)