SLS 13RS-2943 ORIGINAL
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Regular Session, 2013
SENATE CONCURRENT RESOLUTI ON NO. 121
BY SENATOR CROWE
TAX/AD VALOREM. Requests the joint committee to study the issues related to
authorizing homeowners, aged sixty-five years or older with financial hardship, to postpone
payment of ad valorem taxes on their homestead until death.
A CONCURRENT RESOLUTI ON1
To urge and request the Senate Committee on Revenue and Fiscal Affairs and the House2
Committee on Ways and Means to meet jointly and study the issues related to3
authorizing homeowners, age sixty-five years or older with financial hardship, to4
postpone payment of ad valorem taxes on their homestead until death and to make5
recommendations to the legislature.6
WHEREAS, in the years since 1970, the home values began to increase more rapidly7
and, consequently, there were increases in primary residential property taxes in addition to8
increases in tax rates and millages; and9
WHEREAS, many senior citizens who are living on social security and fixed10
incomes were thrust into situations where they were forced to sell their homes because they11
could no longer pay the property taxes on their homes; and12
WHEREAS, twenty other states have enacted statutes which provide for a13
forbearance for seniors to defer the payment of their property taxes; and 14
WHEREAS, a method should be established to protect senior citizens who are under15
financial hardships from the loss of their homes; and16
WHEREAS, it is important to determine how many senior citizens in Louisiana are17
living in poverty and who are in need of assistance to pay their property taxes in order to18 SCR NO. 121
SLS 13RS-2943 ORIGINAL
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continue living in their home; and1
WHEREAS, if senior citizens lose their homes due to nonpayment of property taxes,2
then those seniors will likely be forced to move into a nursing home where their stay will be3
covered by medicaid or into taxpayer funded public housing; therefore, it is in the best4
interest of the taxpayers that seniors continue to live in their own home and maintain their5
dignity.6
THEREFORE, BE IT RESOLVED that the Legislature of Louisiana does hereby7
urge and request the Senate Committee on Revenue and Fiscal Affairs and the House8
Committee on Ways and Means to meet jointly and study the issues related to authorizing9
homeowners, age sixty-five years and older with financial hardship, to postpone payment10
of ad valorem taxes on their homestead until death and to submit its findings and11
recommendations to the legislature on or before February 1, 2014.12
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Carla S. Roberts.
DIGEST
Crowe SCR No. 121
Requests the Senate Committee on Revenue and Fiscal Affairs and the House Committee
on Ways and Means to meet jointly and study the issues related to authorizing homeowners,
age 65 years and older with financial hardship, to postpone payment of ad valorem taxes on
their homestead until death and to submit its findings and recommendations to the legislature
on or before February 1, 2014.