HLS 16RS-1033 ORIGINAL
2016 Regular Session
HOUSE BILL NO. 713
BY REPRESENTATIVE ROBBY CARTER
TAX EXEMPTIONS/HOMESTEAD: Require that the statewide ad valorem tax assessment
database allow for certain analysis of homestead exemptions claimed
1 AN ACT
2To enact R.S. 47:1837.1(H), relative to the Louisiana Tax Commission; to provide with
3 respect to the statewide ad valorem tax assessment database; to require certain
4 functionality with regard to the arrangement of data relating to homestead
5 exemptions claimed; and to provide for related matters.
6Be it enacted by the Legislature of Louisiana:
7 Section 1. RS 47:1837.1(H) is hereby enacted to read as follows:
8 §1837.1. Program for a statewide ad valorem tax assessment database; creation
9 * * *
10 H. The information concerning the homestead exemptions claimed in each
11 parish, as required in Subsection B of this Section, shall be arranged in a manner that
12 would permit a determination as to whether a person has claimed more than one
13 homestead exemption in any tax year.
Page 1 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 16RS-1033 ORIGINAL
HB NO. 713
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, §18(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))
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.