HLS 16RS-1138 ENGROSSED
2016 Regular Session
HOUSE BILL NO. 505
BY REPRESENTATIVES MIKE JOHNSON, BROADWATER, DAVIS, DEVILLIER,
HILFERTY, HORTON, IVEY, AND THIBAUT
TAX/AD VALOREM TAX: (Constitutional Amendment) Establishes a total ad valorem
property tax exemption for the surviving spouse of a member of the armed forces of
the Unites States, the La. National Guard, the La. State Police, or a law enforcement
or fire protection officer killed in the line of duty
1 A JOINT RESOLUTION
2Proposing to Add Article VII, Section 21(M) of the Constitution of Louisiana, relative to ad
3 valorem property tax exemptions; to authorize an exemption for certain property
4 owned by an unmarried surviving spouse of a member of the military who was killed
5 while on active duty in the armed forces of the United States; to provide for
6 eligibility; to require the establishment of an application process; to require the
7 submission of certain information and sworn statements; to provide for limitations;
8 to provide for effectiveness; to provide for submission of the proposed amendment
9 to the electors; and to provide for related matters.
10 Section 1. Be it resolved by the Legislature of Louisiana, two-thirds of the members
11elected to each house concurring, that there shall be submitted to the electors of the state of
12Louisiana, for their approval or rejection in the manner provided by law, a proposal to
13amend Article VII, Section 21(M) of the Constitution of Louisiana, to read as follows:
14 §21. Other Property Exemptions
15 Section 21. In addition to the homestead exemption provided for in Section
16 20 of this Article, the following property and no other shall be exempt from ad
17 valorem taxation:
18 * * *
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HB NO. 505
1 (M)(1) An unmarried surviving spouse of a person who died while on active
2 duty as a member of the armed forces of the United States or the Louisiana National
3 Guard, or while performing their duties as a state police officer, or a law enforcement
4 or fire protection officer who qualified for the salary supplement authorized in
5 Section 10(D)(3) of this Article is entitled to an exemption from ad valorem tax for
6 the total assessed value of their homestead. The exemption shall apply beginning in
7 the tax year in which the person died and shall only be applicable if all of the
8 following conditions are met:
9 (a) The property is eligible for the homestead exemption if the property was
10 the residence of the member of the armed forces of the United States or the
11 Louisiana National Guard, the member of the state police, or the law enforcement
12 or fire protection officer when they died.
13 (b) The surviving spouse has not remarried.
14 (c) The surviving spouse annually provides evidence of their eligibility for
15 the exemption in accordance with the requirements of Subparagraph (2) of this
16 Paragraph.
17 (2) Each assessor shall establish a procedure whereby a person may annually
18 apply for the exemption. Eligibility for the exemption shall be established by the
19 production of documents and certification of information by the surviving spouse to
20 the assessor as follows:
21 (a) In an initial application for the exemption, the surviving spouse shall
22 produce documentation issued by their deceased spouses' employer evidencing the
23 death.
24 (b) For purposes of the continuation of an existing exemption, the surviving
25 spouse shall annually provide a sworn statement to the assessor attesting to the fact
26 that they have not remarried.
27 (3) Once an unmarried surviving spouse has qualified for and taken the
28 exemption, if they then acquire a different property which qualifies for the
29 homestead exemption, they shall be entitled to an exemption on that subsequent
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HB NO. 505
1 homestead, the exemption being limited in value to the amount of the exemption
2 claimed on the prior homestead in the last year for which the exemption was
3 claimed. The assessor may require the submission of certain information concerning
4 the amount of the exemption on the prior homestead for purposes of determining the
5 extent of the exemption available for the subsequent homestead.
6 Section 2. Be it further resolved that this proposed amendment shall be submitted
7to the electors of the state of Louisiana at the statewide election to be held on November 8,
82016.
9 Section 3. Be it further resolved that this proposed amendment shall become
10effective January 1, 2017.
11 Section 4. Be it further resolved that on the official ballot to be used at the election,
12there shall be printed a proposition, upon which the electors of the state shall be permitted
13to vote YES or NO, to amend the Constitution of Louisiana, which proposition shall read as
14follows:
15 Do you support an amendment to authorize an exemption from ad valorem
16 property tax for the total assessed value of the homestead of an unmarried
17 surviving spouse of a person who died while on active duty as a member of
18 the armed forces of the United States or the Louisiana National Guard, or
19 while performing their duties as a state police, law enforcement, or fire
20 protection officer? (January 1, 2017) (Amends Article VII, Section 21(M))
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 505 Engrossed 2016 Regular Session Mike Johnson
Abstract: Authorizes an ad valorem property tax exemption for the unmarried surviving
spouse of a person who died while on active duty as a member of the U.S. armed
forces or National Guard or while performing their duties as a law enforcement or
fire protection officer.
Present constitution authorizes the imposition of ad valorem property taxes by local
governing authorities.
Present constitution establishes a variety of exemptions from ad valorem property taxation.
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HB NO. 505
Proposed constitutional amendment authorizes an ad valorem property tax exemption for the
total assessed value of the property for the unmarried surviving spouse of a person who died
while on active duty as a member of the U.S. armed forces or La. National Guard, or while
performing their duties as a state police officer, or a law enforcement or fire protection
officer who qualified for state supplemental pay.
Proposed constitutional amendment provides that the exemption shall apply beginning in the
tax year in which the person died.
Proposed constitutional amendment establishes the following eligibility requirements for the
exemptions:
(1)The property is eligible for the homestead exemption and the property was the
residence of the member of the armed services, La. National Guard, or state police,
or the law enforcement or fire protection officer when they died.
(2)The surviving spouse has not remarried.
(3)The surviving spouse annually provides evidence of their eligibility for the
exemption.
Proposed constitutional amendment requires that each assessor establish a procedure
whereby a person may annually apply for the exemption, which shall include the submission
of documents and certification of information to the assessor as follows:
(1)In an initial application for the exemption, the surviving spouse shall produce
documentation issued by their deceased spouses' employer evidencing the death.
(2)For purposes of the continuation of an existing exemption, the surviving spouse shall
annually provide a sworn statement to the assessor attesting to the fact that they have
not remarried.
Proposed constitutional amendment further authorizes a continuance of the exemption for
a different property under certain circumstances. Once an unmarried surviving spouse has
qualified for and has taken the exemption, if they then acquire a different property which
qualifies for the homestead exemption, they shall be entitled to an exemption on that
subsequent homestead, the exemption being limited in value to the amount of the exemption
claimed on the prior homestead in the last year for which the exemption was claimed. An
assessor is authorized to require certain information concerning the exemption on the prior
homestead.
Provides for submission of the proposed amendment to the voters at the statewide election
to be held November 8, 2016.
Effective Jan. 1, 2017.
(Adds Const. Art. VII, Sec. 21(M))
Summary of Amendments Adopted by House
The Committee Amendments Proposed by House Committee on Ways and Means to the
original bill:
1. Add eligibility for the surviving spouses of persons who were killed while on
active duty with the La. National Guard, or while on duty as a member of the
state police, or as a law enforcement or fire protection officer who qualified for
state supplemental pay.
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HB NO. 505
2. Add a requirement for an annual certification by the surviving spouse concerning
their marital status.
3. Add a requirement for each assessor to establish an application process for the
exemption.
4. Add authorization for an assessor to require certain information concerning an
exemption which is being transferred from one property to another.
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