Louisiana 2015 Regular Session

Louisiana House Bill HB516

Introduced
4/3/15  
Refer
4/3/15  
Refer
4/3/15  

Caption

(Constitutional Amendment) Provides with respect to the homestead exemption

Impact

If approved, HB 516 will amend the state constitution by altering the acreage threshold that qualifies homeowners for a tax exemption. This would affect potential tax liabilities for homeowners with land holdings at or above 157 acres, streamlining the exemption criteria for ad valorem taxes. As a result, the amendment is expected to influence property tax revenue collection for local governments, potentially leading to adjustments in fiscal strategies at the local level.

Summary

House Bill 516 proposes a constitutional amendment to modify the current homestead exemption in Louisiana. Specifically, it seeks to reduce the size of the property eligible for this exemption from 160 acres to 157 acres. The amendment aims to simplify the parameters surrounding property taxes related to homesteads, which currently exempts homeowners from state, parish, and special ad valorem taxes on a value of up to $7,500. This change necessitates an affirmation from the state's electors, who will vote on the issue during a statewide election scheduled for October 24, 2015.

Sentiment

The general sentiment surrounding HB 516 appears to be mixed, with advocates arguing that the slight reduction in acreage is a reasonable adjustment to modernize tax exemptions in the state. Supporters may argue that the measure intends to provide clarity and eliminate potential loopholes. Conversely, opponents might view the change as unnecessarily disruptive to existing provisions, expressing concerns about the ramifications this could have on larger landowners.

Contention

Notable points of contention address the broader implications of modifying the homestead exemption criteria. Critics suggest that the small reduction in acreage could lead to increased tax burdens for some landowners, while proponents maintain that it confronts issues of equity in property taxation. The debate over the bill brings to the forefront discussions about real estate ownership, tax fairness, and local government funding, with strong perspectives on both sides of the aisle.

Companion Bills

No companion bills found.

Similar Bills

LA HB325

(Constitutional Amendment) Authorizes an extension of the homestead exemption and special assessment level for property damaged or destroyed by a disaster under certain circumstances (RR1 INCREASE LF EX See Note)

TX HJR8

Proposing a constitutional amendment establishing a limitation on the total amount of ad valorem taxes that political subdivisions may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.

NJ S51

Increases maximum gross income tax deduction for homestead property taxes paid to $25,000.

TX SJR6

Proposing a constitutional amendment relating to the calculation of a limitation on the total amount of ad valorem taxes that may be imposed by certain political subdivisions on the residence homestead of a person who is elderly or disabled.

TX HJR22

Proposing a constitutional amendment to appropriate money from the economic stabilization fund to the foundation school fund and use the money to finance a temporary increase in the amount of the exemption of residence homesteads from ad valorem taxation by a school district and a temporary reduction in the amount of the limitation on school district ad valorem taxes imposed on the residence homesteads of the elderly or disabled to reflect the increased exemption amount.

NJ A110

Revises criteria to establish base year for homestead property tax reimbursement after relocation.

NJ S1756

Revises criteria to establish base year for homestead property tax reimbursement after relocation.

NJ S2343

Increases maximum gross income tax deduction for homestead property taxes paid to $25,000.