HLS 14RS-326 ORIGINAL
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Regular Session, 2014
HOUSE BILL NO. 92
BY REPRESENTATIVE CONNICK
TAX/AD VALOREM TAX: Increases the income limit for qualification for the special
assessment level for property subject to ad valorem tax
A JOINT RESOLUTION1
Proposing to amend Article VII, Section 18(G)(1)(a)(ii) of the Constitution of Louisiana,2
relative to ad valorem tax assessments; to provide for the income limit for3
qualification for the special assessment level; to provide for submission of the4
proposed amendment to the electors; to provide for effectiveness; and to provide for5
related matters.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 of8
Louisiana, for their approval or rejection in the manner provided by law, a proposal to9
amend Article VII, Section 18(G)(1)(a)(ii) of the Constitution of Louisiana, to read as10
follows:11
§18. Ad Valorem Taxes12
Section 18.13
* * *14
(G) Special Assessment Level.15
(1)(a)16
* * *17
(ii) Any person or persons shall be prohibited from receiving the special18
assessment as provided in this Section if such person's or persons' adjusted gross19
income, as reported in the federal tax return for the year prior to the application for20 HLS 14RS-326 ORIGINAL
HB NO. 92
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the special assessment, exceeds fifty one hundred twenty-five thousand dollars. For1
persons applying for the special assessment whose filing status is married filing2
separately, the adjusted gross income for purposes of this Section shall be3
determined by combining the adjusted gross income on both federal tax returns.4
Beginning for the tax year 2001, and for each tax year thereafter, the fifty thousand5
dollar limit adjusted gross income shall be adjusted annually by the Consumer Price6
Index as reported by the United States Government.7
* * *8
Section 2. Be it further resolved that the provisions of the amendment contained in9
this Joint Resolution shall become effective on January 1, 2015 and shall be applicable to10
taxable years beginning on and after such date.11
Section 3. 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 4. Be it further resolved that on the official ballot to be used at the election,15
there shall be printed a proposition, upon which the electors of the state shall be permitted16
to vote YES or NO, to amend the Constitution of Louisiana, which proposition shall read as17
follows:18
Do you support an amendment to change the income limit for qualification19
for the special assessment level for property subject to ad valorem tax by20
increasing the income limit from a federal adjusted gross income of fifty21
thousand dollars to a federal adjusted gross income of one hundred twenty-22
five thousand dollars? (January 1, 2015) (Amends Article 7, Section23
18(G)(1)(a)(ii))24 HLS 14RS-326 ORIGINAL
HB NO. 92
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DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
Connick HB No. 92
Abstract: Increases the income limit for qualification for the special assessment level on
property subject to ad valorem tax from a combined federal AGI of $50,000 to a
combined federal AGI of $125,000.
Present constitution requires the assessment of property subject to ad valorem tax and
provides for the percentages of valuation for each classification of property to be assessed.
Present constitution provides for a special assessment level for residential property receiving
the homestead exemption if the owner meets both income and other specific requirements
for qualification. The income limit is a combined annual federal adjusted gross income of
no more than $50,000, adjusted annually by the Consumer Price Index. The property of a
person who meets both the income requirement and one of the following requirements
qualifies for the special assessment level:
(1)A person who is aged 65 or older.
(2)A person with a service-connected disability rating of 50% or more per the U.S.
Dept. of Veterans Affairs.
(3)A person who is a member of the armed forces of the U.S. or the La. National Guard
who owned and last occupied such property who is killed in action, is missing in
action, or is a prisoner of war for a period exceeding 90 days.
(4)A person permanently totally disabled as determined by a final nonappealable
judgment of a court or as certified by a state or federal administrative agency
charged with the responsibility for making determinations regarding disability.
Proposed constitutional amendment changes present constitution by increasing the income
limit for qualification for the special assessment level from a combined federal adjusted
gross income of $50,000, as adjusted annually by the Consumer Price Index to a combined
federal adjusted gross income of $125,000, as adjusted annually by the Consumer Price
Index.
Effective Jan. 1, 2015 and is applicable to taxable years beginning on and after such date.
Provides for submission of the proposed amendment to the voters at the statewide election
to be held Nov. 4, 2014.
(Amends Art. VII, §18(G)(1)(a)(ii))