ENROLLED
ACT No. 427
2017 Regular Session
HOUSE BILL NO. 145
BY REPRESENTATIVES GAROFALO, ROBBY CARTER, CREWS, CROMER,
JENKINS, MAGEE, AND GREGORY MI LLER
1 A JOINT RESOLUTION
2 Proposing to amend Article VII, Section 21(M)(1) of the Constitution of Louisiana, relative
3 to ad valorem tax exemptions; to authorize an exemption for certain property owned
4 by the surviving spouse of a person who died while performing duties as an
5 emergency medical responder, technician, law enforcement or fire protection officer,
6 paramedic, or volunteer firefighter; to provide for eligibility; to provide for
7 effectiveness; to provide for submission of the proposed amendment to the electors;
8 and to provide for related matters.
9 Section 1. Be it resolved by the Legislature of Louisiana, two-thirds of the members
10 elected to each house concurring, that there shall be submitted to the electors of the state of
11 Louisiana, for their approval or rejection in the manner provided by law, a proposal to
12 amend Article VII, Section 21(M)(1) of the Constitution of Louisiana, to read as follows:
13 ยง21. Other Property Exemptions
14 Section 21. In addition to the homestead exemption provided for in Section
15 20 of this Article, the following property and no other shall be exempt from ad
16 valorem taxation:
17 * * *
18 (M)(1) For ad valorem taxes due in 2017 and thereafter, an There is hereby
19 established an exemption from ad valorem tax for the total assessed value of the
20 homestead of the unmarried surviving spouse of a person who died while on active
21 duty as a under the conditions enumerated in Subsubparagraph (1)(a) or (b) of this
22 Paragraph, and if the conditions established in Subsubparagraph (1)(c) of this
23 Paragraph are met.
Page 1 of 3
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HB NO. 145 ENROLLED
1 (1)(a) For ad valorem taxes due in 2017 and thereafter, the exemption shall
2 apply beginning in the tax year in which any of the following persons died or 2017,
3 whichever is later:
4 (i) A member of the armed forces of the United States or the Louisiana
5 National Guard who died while on active duty, or while performing their duties as
6 a.
7 (ii) A state police officer, or a who died while on duty.
8 (iii) A law enforcement or fire protection officer who qualified for the salary
9 supplement authorized in Section 10(D)(3) of this Article is entitled to an exemption
10 from ad valorem tax for the total assessed value of their homestead. The exemption
11 shall apply beginning in the tax year in which the person died or 2017, whichever is
12 later, and shall be applicable only if all of the following conditions are met: who died
13 while on duty.
14 (b) For ad valorem taxes due in 2018 and thereafter, the exemption shall
15 apply beginning in the tax year in which any of the following persons died or 2018,
16 whichever is later:
17 (i) An emergency medical responder, technician, or paramedic, as such terms
18 may be defined by law, who died while performing the duties of their employment.
19 (ii) A volunteer firefighter, verified by the Office of the State Fire Marshal
20 to have died while performing firefighting duties.
21 (iii) A law enforcement or fire protection officer who died while on duty and
22 who would have qualified for the salary supplement authorized in Section 10(D)(3)
23 of this Article if he had completed the first year of his employment before his death.
24 (a)(c)(i) The property is eligible for the homestead exemption and the
25 property was the residence of the member of the armed forces of the United States
26 or the Louisiana National Guard, the state police officer, or the law enforcement or
27 fire protection officer when the member or officer died. a person listed within
28 Subsubparagraph (a) or (b) of this Subparagraph at the time of that person's death.
29 (b) (ii) The surviving spouse has not remarried.
Page 2 of 3
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HB NO. 145 ENROLLED
1 (c) (iii) The surviving spouse annually provides evidence of their eligibility
2 for the exemption in accordance with the requirements of Subparagraph (2) of this
3 Paragraph.
4 * * *
5 Section 2. Be it further resolved that this proposed amendment shall be submitted
6 to the electors of the state of Louisiana at the statewide election to be held on October 14,
7 2017.
8 Section 3. Be it further resolved that the provisions of the amendment contained in
9 this Joint Resolution shall become effective on January 1, 2018.
10 Section 4. Be it further resolved that on the official ballot to be used at the election,
11 there shall be printed a proposition, upon which the electors of the state shall be permitted
12 to vote YES or NO, to amend the Constitution of Louisiana, which proposition shall read as
13 follows:
14 Do you support an amendment to authorize an exemption from ad valorem
15 property tax for the total assessed value of the homestead of an unmarried
16 surviving spouse of a person who died while performing their duties as an
17 emergency medical responder, technician, paramedic, volunteer firefighter,
18 or a law enforcement or fire protection officer? (Effective January 1, 2018)
19 (Amends Article VII, Section 21(M)(1))
SPEAKER OF THE HOUSE OF REPRESENTATIVES
PRESIDENT OF THE SENATE
Page 3 of 3
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.