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Regular Session, 2013
SENATE BILL NO. 228
BY SENATOR CROWE
Prefiled pursuant to Article III, Section 2(A)(4)(b)(i) of the Constitution of Louisiana.
TAX/AD VALOREM. Authorize homeowners, aged 65 years or older with financial
hardship, to postpone payment of ad valorem taxes on their homestead until death. (See Act)
AN ACT1
To amend and reenact R.S. 44:4.1(B)(32) and to enact R.S. 47:2130.1, relative to the2
postponement of the payment of ad valorem taxes; to provide for an exception to the3
laws relative to public records; to provide for the postponement of the payment of4
ad valorem taxes; to provide for definitions; to provide conditions and requirements5
under which postponement may be permitted; to provide for the application and6
reapplication process; to provide for forms; to provide for time limits; to provide for7
notification to political subdivisions; to provide for an objection to postponement and8
a review process; to provide for a tax sale if postponed taxes are not timely paid; to9
provide for the tax collector to compile a list of all persons whose taxes were10
postponed; to provide for the remission of the postponed taxes; to provide for an11
effective date contingent upon the passage of a companion constitutional12
amendment; and to provide for related matters.13
Be it enacted by the Legislature of Louisiana:14
Section 1. R.S. 44:4.1(B)(32) is hereby amended and reenacted to read as follows:15
§4.1. Exceptions16
* * *17 SB NO. 228
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B. The legislature further recognizes that there exist exceptions, exemptions,1
and limitations to the laws pertaining to public records throughout the revised2
statutes and codes of this state. Therefore, the following exceptions, exemptions, and3
limitations are hereby continued in effect by incorporation into this Chapter by4
citation:5
* * *6
(32) R.S. 47:15, 349, 633.6, 1508, 1515.3, 1516, 1837, 2130, 2130.1, 2327,7
2605, 6036, 90068
* * *9
Section 2. R.S. 47:2130.1 is hereby enacted to read as follows:10
§2130.1. Postponement of ad valorem tax payments; hardship11
A. Definitions. As used in this Section:12
(1) "Political subdivision" means any of the following to the extent it has13
the power to levy ad valorem taxes and conduct tax sales for failure to pay ad14
valorem taxes:15
(a) The state.16
(b) Any political subdivision as defined in Article VI, Section 44 of the17
Constitution of Louisiana.18
(c) Any other agency, board, or instrumentality of the state or of a19
political subdivision as defined in Article VI, Section 44 of the Constitution of20
Louisiana.21
(2) "Tax debtor" means a person obligated to pay the ad valorem taxes.22
B. Hardship postponement.23
(1) In cases where a person of the age of sixty-five or older has a valid24
homestead exemption pursuant to Article VII, Section 20 and has been granted25
a special assessment pursuant to Article VII, Section 18(G), the tax assessor26
shall postpone the collection of taxes upon the application of a taxpayer who has27
an annual household income that does not exceed two hundred and fifty percent28
of the current federal poverty guidelines, as established by the federal office of29 SB NO. 228
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management and budget, for the year in which the application is made.1
(2) In cases where the taxes have been postponed pursuant to this2
Section, the deferred taxes on the homestead plus judicial interest shall be due3
upon the death of the decedent or the death of the surviving spouse if the4
homestead is community property.5
C. Right to a postponement of onerous taxes. The collection of taxes6
shall be postponed by the tax collector when all of the following occur:7
(1) The taxpayer is a homeowner who has a valid homestead exemption8
on the property pursuant to Article VII, Section 20 of the Constitution of9
Louisiana.10
(2) The taxpayer has been granted a special assessment pursuant to11
Article VII, Section 18(G) of the Constitution of Louisiana. The special12
assessment may be executed at the same time as the postponement provided for13
in this Section.14
(3) The taxpayer has reached the age of sixty-five years.15
(4) The taxpayer has an annual household income that does not exceed16
two hundred and fifty percent of the current federal poverty guidelines.17
D. Application for postponement.18
(1) The tax debtor seeking the postponement of the payment of taxes19
shall file a sworn application, executed before a person authorized to administer20
oaths, accompanied by a supporting financial statement. The application shall:21
(a) Certify that the property is a homestead and is owned and occupied22
by the taxpayer or taxpayers if the property is community property.23
(b) Provide a valid birth certificate to verify that the age of the taxpayer24
is at least sixty-five years of age.25
(c) Provide a valid federal or state income tax return for the taxpayer26
or, in cases of the property being community property, provide a valid joint27
federal or state income tax return.28
(d) If the taxpayer is not required to file a federal or state income tax29 SB NO. 228
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return, then provide income information from a government source, including1
but not limited to, proof of income from the Social Security Administration.2
(e) If the property has a mortgage, the application must have the consent3
for the postponement from the lending institution which holds the mortgage on4
the property.5
(f) Certify that the collection of the taxes that became due on or after the6
date in which the taxpayer became sixty-five years of age would be onerous7
because the tax debtor applying for postponement is unable to pay the taxes8
without suffering substantial hardship.9
(2) The completed sworn financial statement submitted in support of an10
application for the postponement of the payment of taxes shall not be subject11
to the laws relative to public records, R.S. 44:1 et seq., and shall be confidential,12
except that the financial statement shall be admissible in evidence in a13
proceeding to contest an application for postponement of the payment of taxes.14
The tax collector shall retain the financial statement until the period for15
contesting the postponement has expired without an objection being filed or16
until there has been a definitive decision in a contest proceeding. Thereafter,17
the tax collector may destroy the financial statement.18
(3) The tax collector shall, and the assessor may, keep appropriate19
application forms and blank financial statement forms available for use by tax20
debtors. The tax collector, or his authorized deputy collector, shall be21
competent to administer the oath required for this application. The following22
forms may be used to apply for the postponement:23
STATE OF LOUISIANA24
PARISH OF25
APPLICATION FOR POSTPONEMENT OF AD VALOREM TAXES26
BEFORE ME, the undersigned authority personally appeared ,27
a tax debtor, who requests postponement of payment of ad valorem taxes28
pursuant to the provisions of R.S. 47:2130.1 for the following property:29 SB NO. 228
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_________________________________________________________________1
(Give the description of homestead property as assessed)2
Appearer certifies each of the following:3
1. That the property has received a homestead exemption pursuant to4
Article VII, Section 20 of the Constitution of Louisiana.5
2. That the property is a homestead that is owned and occupied by the6
taxpayer.7
3. That the property has been granted a special assessment to prohibit an8
increase in the valuation of the property pursuant to Article VII, Section9
18(G) of the Constitution of Louisiana.10
4. That the taxpayer is at least sixty-five years of age.11
5. That the taxpayer has an annual household income that does not exceed12
two hundred and fifty percent of the current federal poverty guidelines.13
6. ______(check if applicable) The property has a mortgage and the14
lending institution has agreed to the application.15
______(check if applicable) The property does not have a mortgage.16
7. Appearer certifies that the collection of the taxes that became due after17
the taxpayer has reached the age of sixty-five would be onerous because18
appearer is unable to pay the taxes without suffering substantial19
hardship. Appearer submits his financial statement in support of this20
application and certifies that it is true and correct as of this date.21
SWORN TO AND SUBSCRIBED BEFORE ME this ___ day of _____, _____22
at __________ Louisiana.23
________________24
Full Name of Affiant25
__________________________________26
Notary Public or authorized tax collector27
Notary #28
E. The financial statement provided for in R.S. 47:2130(D)(3) may be29 SB NO. 228
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used by the tax collector.1
F. Reapplication. A tax debtor may reapply for postponement of taxes2
as provided for in this Section for each consecutive year after the year in which3
the original postponement was granted when the conditions which initially4
authorized the postponement remain in effect.5
G. Time for filing application. The initial application and any6
reapplication for postponement shall be filed with the tax collector no later than7
December thirty-first of the year in which the taxpayer has turned sixty-five8
years of age or no later than thirty calendar days after the tax bill has been9
mailed, whichever is later.10
H. Notification of filing. The tax collector shall send to each political11
subdivision for which the postponed taxes are assessed and collected a copy of12
each application by reliable electronic means, certified mail, or hand delivery13
with a receipt.14
I. Political subdivision contest of postponement. A political subdivision15
may contest the postponement of the taxes in a written objection filed with the16
tax collector within thirty calendar days after receiving the copy of the17
application for postponement. It shall state the factual and legal reasons for18
contesting postponement. Concurrently, the political subdivision shall send a19
copy of the objection to the tax debtor at the address on the application by20
reliable electronic means, certified mail, or hand delivery with a receipt.21
Finally, the tax collector shall send verified copies of the application, supporting22
financial statement, and the written objection to the parish governing authority23
within ten calendar days after the date the objection was filed.24
J. Contest; review of decision. The merits of the objection shall be25
decided by the parish governing authority, which decision shall be subject to26
review by the Louisiana Tax Commission, or its successor, on request of either27
the tax debtor or the objecting political subdivision. That decision shall be28
subject to appeal to the district court. The review and appeal shall be in29 SB NO. 228
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accordance with the procedures established by law, the Louisiana Tax1
Commission rules, or ordinance of the parish governing authority for the review2
and appeal of the correctness of an assessment made by the assessor.3
K. Effective date of postponement.4
(1) If no objection is filed, the payment of taxes shall be postponed. If5
an objection is filed, payment of taxes shall be postponed until all objections are6
finally decided by the parish governing authority or the Louisiana Tax7
Commission.8
(2) If no objection is filed, or if the tax debtor has prevailed in a9
definitive decision on review, the tax collector shall file the application, or a10
certified copy, with the recorder of mortgages in each parish in which the11
property is located. The application filed shall not include the supporting12
financial statement.13
L. Payment upon the death of taxpayer; failure to occupy; interests.14
(1) The postponed taxes shall be due upon the death of the taxpayer and15
shall be paid by the succession representative. If the homestead is owned by the16
community, the postponed taxes shall be due upon the death of the surviving17
spouse and shall be paid by the succession representative.18
(2) The postponed taxes shall be due when the taxpayer vacates or sells19
the property. If the homestead is owned by the community, the postponed taxes20
shall be due at such time that the surviving spouse vacates or sells the property.21
(3) All the postponed taxes may be paid at any time prior to the death22
of the taxpayer or prior to the time that the property is sold or vacated.23
(4) The unpaid balance of the postponed taxes shall bear interest from24
the date on which the original tax bill was due until paid at the rate of judicial25
interest payable annually. No other penalties shall be charged when the26
postponed taxes are collected and paid without the necessity of a tax sale.27
(5) If the postponed taxes are not timely paid in accordance with this28
Subsection, all of the unpaid postponed taxes shall become due immediately,29 SB NO. 228
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and the property shall be sold at a tax sale for the balance of all taxes, interest,1
and penalties.2
(6) When all postponed taxes and interest have been paid, the tax debtor3
may cancel the lien at the tax debtor's expense.4
M. Assessments after postponement. The tax collector shall prepare a5
separate written list of all persons whose payment of taxes were postponed. It6
shall show the amount of the taxes and the property upon which the taxes were7
postponed. The list shall be prepared in duplicate, sworn to, and one copy shall8
be delivered to the parish assessor and one copy to the legislative auditor.9
N. Remission of postponed taxes. The postponed portion of the taxes10
shall be collected in the same manner as ordinary taxes, separately accounted11
for, and remitted by the tax collector to the political subdivisions that levied12
them.13
Section 3. This Act shall take effect and become operative for all taxable periods14
beginning after December 31, 2014, but only if and when the proposed amendment of15
Article VII, Sections 25(A)(1) and (F) of the Constitution of Louisiana contained in the Act16
which originated as Senate Bill No. 104 of this 2013 Regular Session of the Legislature is17
adopted at the statewide election to be held on November 4, 2014, and becomes effective.18
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Carla Roberts.
DIGEST
Present law provides that when an emergency has been declared by the governor or a parish
president pursuant to the La. Homeland Security and Emergency Assistance and Disaster
Act and only in cases of disaster caused by overflow, general conflagration, general crop
destruction, or other public calamity, a tax debtor may request the postponement of the
payment of ad valorem taxes on his property located in the geographical area designated in
the declaration that became due after the declaration of an emergency.
Proposed law retains present law but provides that in cases where a person of the age of
sixty-five or older has a valid homestead exemption and has been granted a special
assessment to prohibit any further increase in the valuation of the property, the tax assessor
shall postpone the collection of taxes upon the application of a taxpayer who has an annual
household income that does not exceed two hundred and fifty percent of the current federal
poverty guidelines, as established by the federal office of management and budget, for the
year in which the application is made. SB NO. 228
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Proposed law provides that the tax debtor seeking the postponement of the payment of taxes
shall file a sworn application, executed before a person authorized to administer oaths,
accompanied by a supporting financial statement.
Proposed law provides that the completed sworn financial statement submitted in support
of an application for postponement of the payment of taxes shall not be subject to the laws
relative to public records and shall be confidential, except that the financial statement shall
be admissible in evidence in a proceeding to contest the application.
Proposed law provides that a tax debtor may reapply for postponement of taxes for each
consecutive year after the year in which the original postponement was granted when the
conditions which initially authorized the postponement remain in effect.
Proposed law provides that the initial application and any reapplication for postponement
shall be filed with the tax collector no later than Dec. 31st of the year in which the taxpayer
turned 65 or no later than 30 calendar days after the tax bill has been mailed, whichever is
later.
Proposed law provides that the tax collector shall send to each political subdivision for
which the postponed taxes are assessed and collected a copy of each application by reliable
electronic means, certified mail, or hand delivery with a receipt.
Proposed law provides that a political subdivision may contest the postponement of the taxes
in a written objection filed with the tax collector within 30 calendar days after receiving the
copy of the application for postponement. It shall state the factual and legal reasons for
contesting postponement. Concurrently the political subdivision shall send a copy of the
objection to the tax debtor at the address on the application by reliable electronic means,
certified mail, or hand delivery with a receipt. Finally the tax collector shall send verified
copies of the application, supporting financial statement, and the written objection to the
parish governing authority within 10 calendar days after the date the objection was filed.
Proposed law provides that the merits of the objection shall be decided by the parish
governing authority, which decision shall be subject to review by the La. Tax Commission,
or its successor, on request of either the tax debtor or the objecting political subdivision.
That decision shall be subject to appeal to the district court. The review and appeal shall be
in accordance with the procedures established by law, the La. Tax Commission rules, or
ordinance of the parish governing authority for the review and appeal of the correctness of
an assessment made by the assessor.
Proposed law provides that if no objection is filed, the payment of taxes shall be postponed.
If an objection is filed, payment of taxes shall be postponed until all objections are finally
decided by the parish governing authority or the La. Tax Commission.
Proposed law provides that the postponed taxes shall be due upon the death of the taxpayer
and shall be paid by the succession representative. Proposed law further provides that, if the
homestead is owned by the community, the postponed taxes shall be due upon the death of
the surviving spouse and shall be paid by the succession representative.
Proposed law provides that the postponed taxes shall be due when the taxpayer vacates or
sells the property. If the homestead is owned by the community, the postponed taxes shall
be due at such time that the surviving spouse vacates or sells the property.
Proposed law provides that all the postponed taxes may be paid at any time prior to the death
of the taxpayer or prior to the time that the property is sold or vacated.
Proposed law provides that the unpaid balance of the postponed taxes shall bear interest from
the date on which the original tax bill was due until paid at the rate of judicial interest
payable annually. Proposed law further provides that no other penalties shall be charged SB NO. 228
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when the postponed taxes are collected and paid without the necessity of a tax sale.
Proposed law provides that, if the postponed taxes are not timely paid, all of the unpaid
postponed taxes shall become due immediately, and the property shall be sold at a tax sale
for the balance of all taxes, interest, and penalties.
Proposed law provides that when all postponed taxes and interest have been paid, the tax
debtor may cancel the lien at the tax debtor's expense.
Proposed law provides that the tax collector shall prepare a separate written list of all
persons whose payment of taxes were postponed.
Proposed law provides that proposed law shall take effect and become operative for all
taxable periods beginning after December 31, 2014, but only if and when the proposed
amendment contained in Senate Bill No. 104 of this 2013 R.S. is adopted at the statewide
election to be held on November 4, 2014, and becomes effective.
(Amends R.S. 44:4.1(B)(32); adds R.S. 47:2130.1)