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Regular Session, 2013
SENATE BILL NO. 74
BY SENATOR JOHNS
TAX/AD VALOREM. Constitutional amendment to remove the income limit on persons
age 65 or older receiving a special assessment on residential property. (1/1/15) (2/3-
CA13s1(A))
A JOINT RESOLUTION1
Proposing to amend Article VII, Section 18(G)(1)(a)(ii) of the Constitution of Louisiana,2
relative to ad valorem property tax; to remove the provision excluding persons of a3
certain adjusted gross income level from receiving the special assessment level; and4
to specify an election for submission of the proposition to electors and provide a5
ballot proposition.6
Section 1. Be it resolved by the Legislature of Louisiana, two-thirds of the members7
elected to each house concurring, that there shall be submitted to the electors of the state, for8
their approval or rejection in the manner provided by law, a proposal to amend Article VII,9
Section 18(G)(1)(a)(ii) of the Constitution of Louisiana, to read as follows:10
ยง18. Ad Valorem Taxes11
* * *12
(G) Special Assessment Level.13
(1)(a)(i) * * *14
(ii)(aa) Except as provided for in Subitem (bb) of this Item, any Any15
person or persons shall be prohibited from receiving the special assessment as16
provided in this Section if such person's or persons' adjusted gross income, as17 SB NO. 74
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reported in the federal tax return for the year prior to the application for the special1
assessment, exceeds fifty thousand dollars. For persons applying for the special2
assessment whose filing status is married filing separately, the adjusted gross income3
for purposes of this Section shall be determined by combining the adjusted gross4
income on both federal tax returns. Beginning for the tax year 2001, and for each tax5
year thereafter, the fifty thousand dollar limit shall be adjusted annually by the6
Consumer Price Index as reported by the United States Government. 7
(bb) The income restriction as provided for in this Item shall not apply8
to any person or persons sixty-five years of age or older or their surviving9
spouses.10
* * *11
Section 2. Be it further resolved that this proposed amendment shall be submitted12
to the electors of the state of Louisiana at the statewide election to be held on November 4,13
2014.14
Section 3. Be it further resolved that this proposed amendment shall become15
effective January 1, 2015.16
Section 4. Be it further resolved that on the official ballot to be used at said election17
there shall be printed a proposition, upon which the electors of the state shall be permitted18
to vote YES or NO, to amend the Constitution of Louisiana, which proposition shall read as19
follows:20
Do you support an amendment to exclude owners sixty-five years of age or21
older, or their surviving spouses, from the income provision prohibiting an otherwise22
eligible person from receiving the special assessment level if the owner's adjusted23
gross income exceeds fifty thousand dollars, adjusted annually by the Consumer24
Price Index? (Amends Article VII, Section 18(G)(1)(a)(ii))25 SB NO. 74
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
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))