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 713 Original 2016 Regular Session Robby Carter
Abstract: Requires the La. Tax Commission to ensure that the statewide ad valorem tax assessment
database can be used to determine whether a person has claimed more than one homestead
exemption in any tax year.
Present law requires the La. Tax Commission to create and maintain a statewide ad valorem tax
assessment database that includes the following information:
(1)Location of the assessed property, including the municipal address of the property.
(2)Assessed valuation of the land and any improvements thereon.
(3)The amount of the homestead exemption on the property, if any, as well as any information
as to whether the homestead exemption is subject to the special assessment level provided
for in Art. VII, ยง18(G)(1) of the Constitution of Louisiana.
(4)Information as to any other exemptions from ad valorem taxation, including but not limited
to any restoration tax abatement granted and any contract of exemption granted by the State
Board of Commerce and Industry or its successor to a new manufacturing establishment or
an addition to an existing manufacturing establishment.
(5)The classification of the type of property assessed.
(6)Any other information currently provided to the tax commission deemed to be useful and
helpful for taxpayers to compare assessment of similar properties.
Proposed law requires that the information in the database concerning homestead exemptions
claimed in each parish be arranged in a manner that would allow a determination of whether a person
has claimed more than one homestead exemption in any tax year.
(Adds R.S. 47:1837.1(H))