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Regular Session, 2013 ENROLLED
SENATE CONCURRENT RESOLUTI ON NO. 121
BY SENATOR CROWE
A CONCURRENT RESOLUTI ON
To urge and request 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 sixty-five years or older with financial hardship, to
postpone payment of ad valorem taxes on their homestead until death and to make
recommendations to the legislature.
WHEREAS, in the years since 1970, the home values began to increase more rapidly
and, consequently, there were increases in primary residential property taxes in addition to
increases in tax rates and millages; and
WHEREAS, many senior citizens who are living on social security and fixed
incomes were thrust into situations where they were forced to sell their homes because they
could no longer pay the property taxes on their homes; and
WHEREAS, twenty other states have enacted statutes which provide for a
forbearance for seniors to defer the payment of their property taxes; and
WHEREAS, a method should be established to protect senior citizens who are under
financial hardships from the loss of their homes; and
WHEREAS, it is important to determine how many senior citizens in Louisiana are
living in poverty and who are in need of assistance to pay their property taxes in order to
continue living in their home; and
WHEREAS, if senior citizens lose their homes due to nonpayment of property taxes,
then those seniors will likely be forced to move into a nursing home where their stay will be
covered by medicaid or into taxpayer funded public housing; therefore, it is in the best
interest of the taxpayers that seniors continue to live in their own home and maintain their
dignity. SCR NO. 121 ENROLLED
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THEREFORE, BE IT RESOLVED that the Legislature of Louisiana does hereby
urge and request 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 sixty-five 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.
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES