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 145 Engrossed 2017 Regular Session Garofalo
Abstract: Authorizes an exemption from ad valorem property tax for the total assessed value of the
homestead of the unmarried surviving spouse of a person who died while performing their
duties as an emergency medical responder, technician, paramedic, volunteer firefighter, or
law enforcement or fire protection officer.
Present constitution authorizes the imposition of ad valorem property taxes by local governing
authorities.
Present constitution authorizes an ad valorem property tax exemption for ad valorem taxes due in
2017 and thereafter for the total assessed value of the property of 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.
Present constitution establishes the following eligibility requirements for the exemptions:
(1)The property is eligible for the homestead exemption and was the residence of the member
or officer when they died.
(2)The surviving spouse has not remarried.
(3)The surviving spouse annually provides evidence of their eligibility for the exemption.
Present constitution requires that each assessor establish a procedure whereby a person may annually
apply for the exemption, which includes the submission of certain documents concerning proof of
the death and the surviving spouse's marital status.
Present constitution further authorizes a continuance of the exemption for a different property under
certain circumstances.
Proposed constitutional amendment, beginning Jan. 1, 2018, authorizes the exemption provided for
in present constitution for the surviving spouse of a person who died on or after Jan. 1, 2018, while
performing their duties as:
(1)An emergency medical responder, technician, or paramedic, as such terms may be defined
by law. (2)A volunteer firefighter, verified by the Office of the State Fire Marshal to have died while
performing firefighting duties.
(3)A law enforcement or fire protection officer who would have qualified for state supplemental
pay if they had completed their first year of employment before their death.
Provides for submission of the proposed amendment to the voters at the statewide election to be held
Oct. 14, 2017.
Effective Jan. 1, 2018.
(Amends Const. Art. VII, ยง21(M)(1))
Summary of Amendments Adopted by House
The Committee Amendments Proposed by House Committee on Ways and Means to the original
bill:
1. Add authorization for the exemption for certain volunteer firefighters and certain law
enforcement and fire protection officers.