(Constitutional Amendment) Establishes an ad valorem property tax exemption for the surviving spouse of a person who died while performing their duties as an emergency medical responder, technician, or paramedic (EN SEE FISC NOTE LF RV See Note)
Impact
If enacted, HB 145 would amend Article VII, Section 21(M)(1) of the Louisiana Constitution, providing significant tax relief for surviving spouses. This measure is expected to ease the financial burdens on families who have lost their loved ones in the line of duty and create a more supportive financial environment for these individuals. The change is anticipated to positively affect local economies by allowing recipients to allocate their financial resources more efficiently, without the obligation of paying property taxes on their primary residences.
Summary
House Bill 145 proposes a constitutional amendment to establish an ad valorem property tax exemption for the total assessed value of the homestead owned by the unmarried surviving spouse of individuals who died while performing their duties as emergency medical responders, law enforcement officers, fire protection officers, paramedics, or volunteer firefighters. This exemption aims to provide financial relief to families of those who have made the ultimate sacrifice in service to their communities, thereby honoring their contributions.
Sentiment
Overall, the sentiment surrounding HB 145 appears to be overwhelmingly supportive, with broad recognition of the sacrifices made by emergency responders and their families. Legislators and community members generally perceive this bill as a necessary tribute to those who have lost their lives in public service. The support is evident as the bill received all 'yea' votes during the voting session, illustrating a strong bipartisan agreement and respect for the proposed measure.
Contention
While there might not be substantial contention surrounding the core objective of the bill, potential points of discussion may arise concerning the broader implications of tax exemptions in comparison to funding for essential state services. Some stakeholders might question the impact on local government revenues and whether this exemption could set a precedent for further tax breaks that may affect funding for public safety and health programs. Nevertheless, the primary focus remains on supporting families who have lost loved ones in their service.
Provides relative to the special assessment level for, and exemptions for disabled veterans and their spouses, and for surviving spouses of military personnel, law enforcement and fire protection officers, and first responders from, ad valorem tax purposes on homesteads when naked ownership is in trust. (See Act) (EN SEE FISC NOTE LF RV See Note)
Constitutional amendment to extend special assessment for, and exemptions for disabled veterans and their spouses, and for surviving spouses of military personnel, law enforcement and fire protection officers, and first responders from, ad valorem tax purposes on homesteads to apply to persons with usufruct when naked ownership is in trust. (2/3 - CA13s1(A)) (RE SEE FISC NOTE LF RV See Note)
Proposes constitutional amendment to provide property tax exemption for primary residence owned and occupied by surviving spouse of first responder who dies while performing regular or assigned duties.
Proposes constitutional amendment to provide property tax exemption for primary residence owned and occupied by surviving spouse of first responder who dies while performing regular or assigned duties.
(Constitutional Amendment) Establishes a total ad valorem property tax exemption for the surviving spouse of a member of the armed forces of the Unites States, the La. National Guard, the La. State Police, or a law enforcement or fire protection officer killed in the line of duty (EN SEE FISC NOTE LF RV See Note)
Constitutional amendment to provide for eligibility for disabled veterans and their spouses for certain exemptions from ad valorem taxes. (2/3 - CA13s1(A)) (RE SEE FISC NOTE LF RV See Note)
Provides for the homestead exemption, special assessment level, and other property tax exemptions for purposes of determining ad valorem taxation of certain property (Items #1 and 10) (EN SEE FISC NOTE LF RV See Note)