Louisiana House Bill HB505

Louisiana 2016 Regular Session

• Introduced: 3/3/16
• Refer: 3/3/16
• Refer: 3/14/16
• Refer: 3/29/16
• Refer: 3/30/16
• Report Pass: 4/12/16
• Engrossed: 4/20/16
• Refer: 4/21/16
• Report Pass: 5/25/16
• Enrolled: 6/5/16
• Chaptered: 6/17/16
• Passed: 6/17/16

Caption

(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 (EN SEE FISC NOTE LF RV See Note)

Impact

If passed, HB 505 would have a significant impact on state tax laws by creating a new constitutional exemption for a specific demographic—unmarried surviving spouses of deceased military and public safety personnel. This change would offer them financial support by effectively eliminating property taxes on their homes, thus easing the financial burden during what is typically a tumultuous period of grief and adjustment. The exemption would apply starting from the tax year in which the member died or from 2017, whichever is later, and the surviving spouses would need to annually confirm their eligibility.

Summary

House Bill 505 is a proposed constitutional amendment in Louisiana that seeks to establish a total ad valorem property tax exemption for the homestead of an unmarried surviving spouse of a military member, Louisiana National Guard member, state police officer, or law enforcement/fire protection officer who was killed in the line of duty. The bill outlines specific eligibility criteria, including the requirement that the property must be the residence of the deceased member at the time of death, and the spouse must not have remarried. This amendment is intended to provide a lasting form of tax relief to those who are grieving the loss of a spouse who made the ultimate sacrifice for their community and country.

Sentiment

The general sentiment around HB 505 appears to be positive, particularly among those who advocate for military families and public safety personnel. Proponents argue that this bill is a necessary recognition of the sacrifices made by service members and their families, advocating for financial assistance during difficult times. By providing this exemption, the state is seen to honor those who have served and lost their lives, which resonates well in light of the sacrifices many families make across the state.

Contention

While the bill has garnered support, there could be contention regarding the implications of the exemption on local tax revenues, as property taxes are a significant source of funding for local governments. Concerns may arise regarding whether this exemption could set a precedent for additional exemptions for other groups, which might strain already limited local resources. The bill requires an application process to ensure that only eligible individuals benefit from the exemption, which could also spark debate about the bureaucracy involved in securing such tax relief.