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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Regular Session, 2013 ENROLLED
SENATE BILL NO. 96
BY SENATOR ADLEY
A JOINT RESOLUTION1
Proposing to amend Article VII, Section 21(K)(1) and (3) of the Constitution of Louisiana,2
relative to providing an exemption of seven thousand five hundred dollars of the3
assessed valuation on property owned and occupied by a veteran with a certain4
service-connected disability rating; to extend the same exemption to surviving5
spouses of such totally disabled veterans; and to specify an election for submission6
of the 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) and (3) 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 homestead17
exemption authorized under the provisions of Article VII, Section 20 of this18
constitution, which applies to the first seven thousand five hundred dollars of the19
assessed valuation of property, the next seven thousand five hundred dollars of the20
assessed valuation of property receiving the homestead exemption that is owned and21
occupied by a veteran with a service-connected disability rating of one hundred22
percent unemployability or totally disabled by the United States Department of23
Veterans Affairs shall be exempt from ad valorem taxation. The surviving spouse24
of a deceased veteran with a service-connected disability rating of one hundred25 SB NO. 96 ENROLLED
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
percent unemployability or totally disabled by the United States Department of1
Veterans Affairs shall be eligible for this exemption if the surviving spouse2
occupies and remains the owner of the property, whether or not the exemption was3
in effect on the property prior to the death of the veteran. If property eligible for the4
exemption provided for in this Paragraph has an assessed value in excess of fifteen5
thousand dollars, ad valorem property taxes shall apply to the assessment in excess6
of fifteen thousand dollars.7
* * *8
(3)(a) The exemption provided for in this Paragraph shall only extend and9
apply in a parish only if it is established through an election which that shall be10
called by either an ordinance or a resolution from the parish governing authority.11
The proposition shall state that the exemption shall extend and apply in the parish12
and become effective only after the question of its adoption has been approved by13
a majority of the registered voters of the parish voting in an election held for that14
purpose.15
(b) If a parish held an election as provided by this Subparagraph and16
the electors approved the exemption prior to November 4, 2014, the parish may17
implement the exemption as amended by the statewide electors on November18
4, 2014, without holding an additional election.19
* * *20
Section 2. Be it further resolved that this proposed amendment shall be submitted21
to the electors of the state of Louisiana at the statewide election to be held on November 4,22
2014.23
Section 3. Be it further resolved that on the official ballot to be used at said election24
there shall be printed a proposition, upon which the electors of the state shall be permitted25
to vote YES or NO, to amend the Constitution of Louisiana, which proposition shall read as26
follows:27
Do you support an amendment to provide that the homesteads of veterans28
with a service-connected disability rating of one hundred percent29
unemployability or totally disabled by the United States Department of30 SB NO. 96 ENROLLED
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Veterans Affairs, and their surviving spouses, shall be exempt from ad1
valorem taxation for up to one hundred fifty thousand dollars, and that a2
parishwide vote shall not be required to implement this change in3
qualification for the exemption? 4
(Amends Article VII, Section 21(K)(1) and (3))5
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES