RÉSUMÉ DIGEST
Act 427 (HB 145) 2017 Regular Session Garofalo
Existing constitution authorizes an ad valorem property tax exemption for 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.
Existing 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 to the assessor.
Proposed constitutional amendment, beginning Jan. 1, 2018, authorizes the exemption
provided for in existing 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.
(Amends Const. Art. VII, §21(M)(1))