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Regular Session, 2013
SENATE BILL NO. 96
BY SENATOR ADLEY
TAX/AD VALOREM. Constitutional amendment to provide for eligibility for disabled
veterans and their spouses for certain exemptions from ad valorem taxes. (2/3 - CA13s1(A))
A JOINT RESOLUTION1
Proposing to amend Article VII, Section 21(K)(1) of the Constitution of Louisiana, relative2
to providing an exemption of seven thousand five hundred dollars of the assessed3
valuation on property owned and occupied by a veteran with a certain service-4
connected disability rating; to extend the same exemption to surviving spouses of5
such totally disabled veterans; 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 21(K)(1) of the Constitution of Louisiana, to read as follows:11
ยง21. Other Property Exemptions12
Section 21. In addition to the homestead exemption provided for in Section13
20 of this Article, the following property and no other shall be exempt from ad14
valorem taxation:15
* * * 16
(K)(1) In On and after January 1, 2015, in addition to the homestead exemption17 SB NO. 96
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authorized under the provisions of Article VII, Section 20 of this constitution, which applies1
to the first seven thousand five hundred dollars of the assessed valuation of property, the2
next seven thousand five hundred dollars of the assessed valuation of property receiving the3
homestead exemption that is owned and occupied by a veteran with a service-connected4
disability rating of one hundred percent unemployability or totally disabled by the United5
States Department of Veterans Affairs shall be exempt from ad valorem taxation. The6
surviving spouse of a deceased veteran with a service-connected disability rating of one7
hundred percent unemployability or totally disabled by the United States Department8
of Veterans shall be eligible for this exemption if the surviving spouse occupies and remains9
the owner of the property, whether or not the exemption was in effect on the property prior10
to the death of the veteran. If property eligible for the exemption provided for in this11
Paragraph has an assessed value in excess of fifteen thousand dollars, ad valorem property12
taxes shall apply to the assessment in excess of fifteen thousand dollars.13
* * *14
Section 2. Be it further resolved that this proposed amendment shall be submitted15
to the electors of the state of Louisiana at the statewide election to be held on November 4,16
2014.17
Section 3. Be it further resolved that on the official ballot to be used at said election18
there shall be printed a proposition, upon which the electors of the state shall be permitted19
to vote YES or NO, to amend the Constitution of Louisiana, which proposition shall read as20
follows:21
Do you support an amendment, to become effective January 1, 2015, to22
provide that veterans with a service-connected disability rating of one23
hundred percent unemployable or totally disabled by the United States24
Department of Veterans Affairs, and their surviving spouses, shall be exempt25
from ad valorem taxation for up to one hundred fifty thousand dollars of their26
homesteads?27
(Amends Article VII, Section 21(K)(1))28 SB NO. 96
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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 Heyward Jeffers.
DIGEST
Adley (SB 96)
Present constitution provides an additional seven thousand five hundred dollars in homestead
exemption to veterans with a service-connected disability rating of one hundred percent by
the United States Department of Veterans Affairs.
Present constitution provides the same exemption to surviving spouses of deceased veterans
with a rating of one hundred percent disability.
Proposed constitutional amendment, to become effective January 1, 2015, maintains current
constitutional amendment of service-connected disability rating by the United States
Department of Veterans Affairs of "one hundred percent" and adds the rating of "totally
disabled or unemployable" to the ratings to be eligible for the exemption.
Specifies submission of the amendment to the voters at the statewide election to be held on
November 4, 2014.
(Amends Const. Art. VII, Sec. 21(K)(1))