The original instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by Danielle Doiron.
DIGEST
Johns (SB 74)
Present constitution authorizes a "special assessment level" which "freezes" the total assessment
on the homestead for the first year that the owner receives the special assessment level.
(1)People who are 65 years of age or older.
(2)People who have a service-connected disability rating of 50% or more by the U. S.
Department of Veterans Affairs.
(3)Members of the armed forces or the Louisiana National Guard who are killed in action,
missing in action, or are a prisoner of war for a period exceeding 90 days.
(4)Any persons permanently totally disabled.
In the case of an owner who is 65 or older, the special assessment level remains on the property
as long as that owner's surviving spouse who is 55 or older or who has minor children remains
the owner of the property.
Present constitution prohibits an otherwise eligible person from receiving the special assessment
level if his adjusted gross income, as reported on his federal tax return for the year prior to the
application for the special assessment, exceeds $50,000. Beginning in the 2001 tax year, the
$50,000 limit shall be adjusted annually by the Consumer Price Index as reported by the United
States Government. It is $69,463 for tax year 2013(2014 in New Orleans).
Proposed constitutional amendment deletes such income "cap" for receiving the "special
assessment level" for owners who are 65 or older or that owner's surviving spouse.
Specifies submission of the amendment to the voters at the general election to be held on
November 4, 2014.
Effective January 1, 2015.
(Amends Const. Art. VII, Sec. 18(G)(1)(a)(ii))