HLS 15RS-813 ORIGINAL
2015 Regular Session
HOUSE BILL NO. 516
BY REPRESENTATIVE CARTER
TAX/AD VALOREM-EXEMPTION: (Constitutional Amendment) Provides with respect
to the homestead exemption
1 A JOINT RESOLUTION
2Proposing to amend Article VII, Section 20(A)(1) of the Constitution of Louisiana, relative
3 to ad valorem property tax; to provide with respect to the homestead exemption; to
4 modify eligibility requirements; to provide for submission of the proposed
5 amendment to the electors; and to provide for related matters.
6 Section 1. Be it resolved by the Legislature of Louisiana, two-thirds of the members
7elected to each house concurring, that there shall be submitted to the electors of the state of
8Louisiana, for their approval or rejection in the manner provided by law, a proposal to add
9Article VII, Section 20(A)(1) of the Constitution of Louisiana, to read as follows:
10 Section 20.(A) Homeowners.
11 (1) The bona fide homestead, consisting of a tract of land or two or more
12 tracts of land even if the land is classified and assessed at use value pursuant to
13 Article VII, Section 18(C) of this constitution, with a residence on one tract and a
14 field with or without timber on it, pasture, or garden on the other tract or tracts, not
15 exceeding one hundred sixty fifty-seven acres, buildings and appurtenances, whether
16 rural or urban, owned and occupied by any person or persons owning the property
17 in indivision, shall be exempt from state, parish, and special ad valorem taxes to the
18 extent of seven thousand five hundred dollars of the assessed valuation. The same
19 homestead exemption shall also fully apply to the primary residence, including a
20 mobile home, which serves as a bona fide home and which is owned and occupied
21 by any person or persons owning the property in indivision, regardless of whether
Page 1 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 15RS-813 ORIGINAL
HB NO. 516
1 the homeowner owns the land upon which the home or mobile home is sited;
2 however, this homestead exemption shall not apply to the land upon which such
3 primary residence is sited if the homeowner does not own the land.
4 * * *
5 Section 2. Be it further resolved that this proposed amendment shall be submitted
6to the electors of the state of Louisiana at the statewide election to be held on October 24,
72015.
8 Section 3. Be it further resolved that on the official ballot to be used at the election,
9there shall be printed a proposition, upon which the electors of the state shall be permitted
10to vote YES or NO, to amend the Constitution of Louisiana, which proposition shall read as
11follows:
12 Do you support an amendment to reduce the size of acreage eligible for the
13 homestead exemption from one hundred sixty to one hundred fifty-seven
14 acres? (Amends Article VII, Section 20(A)(1))
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)]
HB 516 Original 2015 Regular Session Carter
Abstract: Reduce the size of acreage eligible for the homestead exemption from 160 to 157
acres.
Present constitution provides for the annual levy of ad valorem property taxes by local
governments and the exemption from such taxation of homesteads and other property. The
bonafide homestead is exempt from state, parish, and special ad valorem taxes up to $7,500,
of assessed valuation, which is $75,000, of the fair market value of a homestead.
Present constitution provides that an eligible homestead consists a tract of land or two or
more tracts of land with a residence on one tract and a field with or without timber on it,
pasture, or garden on the other tracts, not exceeding 160 acres.
Proposed constitutional amendment retains present constitution except changes the size of
the property which is eligible for the exemption from 160 to 157 acres.
Provides for submission of the proposed amendment to the voters at the statewide election
to be held Oct. 24, 2015.
(Amends Const. Art. VII, Sec. 20(A)(1))
Page 2 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.