HLS 19RS-118 ORIGINAL
2019 Regular Session
HOUSE BILL NO. 238
BY REPRESENTATIVE STEVE CARTER
TAX/AD VALOREM-EXEMPTION: Ties the amount of the homestead exemption to the
amount authorized in the state constitution
1 AN ACT
2To amend and reenact R.S. 47:1703(A), relative to the homestead exemption; to provide for
3 the amount of the homestead exemption; to provide for effectiveness; and to provide
4 for related matters.
5Be it enacted by the Legislature of Louisiana:
6 Section 1. R.S. 47:1703(A) is hereby amended and reenacted to read as follows:
7 ยง1703. Exemptions
8 A. Generally. (1) Effective January 1, 1978, and thereafter, there shall be
9 exempt from state, parish, and special ad valorem taxes all property which is
10 declared to be exempt from taxation by Sections 20 and 21 of Article VII of the
11 Constitution and pursuant to the authority contained in Section 17 of Article VI of
12 the Constitution, and no other. However, the exemption for a bona fide homestead,
13 as defined in Subparagraph (1) of Paragraph A of Section 20 of Article VII of the
14 Constitution, for the years 1978 through 1981 only, and in the parish of Orleans
15 through 1982 only, shall be five thousand dollars of assessed valuation. Effective
16 on the first day in January in each parish, in the year in which the appraisal and
17 valuation provisions of Paragraph (F) of Section 18 of Article VII of the Constitution
18 of Louisiana are implemented and thereafter, the exemption, for a bona fide
19 homestead exemption as defined in Section 20 of Article VII of the Constitution,
Page 1 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 19RS-118 ORIGINAL
HB NO. 238
1 shall be seven thousand, five hundred dollars of the assessed valuation the amount
2 set forth in that Article.
3 * * *
4 Section 2. This Act shall become effective on January 1, 2020, if the proposed
5amendment of Article VII of the Constitution of Louisiana contained in the Act which
6originated as House Bill No. 12 of this 2019 Regular Session of the Legislature is adopted
7at a statewide election and becomes effective.
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 238 Original 2019 Regular Session Steve Carter
Abstract: Changes the amount of the homestead exemption from a set amount of $7,500
of the assessed value of the property to the amount authorized pursuant to the
constitution.
Present constitution authorizes the levy of ad valorem taxes on property within La.
Present constitution establishes an exemption from state, parish, and special ad valorem
property taxes for the bona fide homestead of the property owner, for the first $7,500 of
assessed valuation.
Proposed constitutional amendment retains present constitution and adds authorization for
a parish governing authority to adjust the amount of the homestead exemption by the
adoption of a resolution or ordinance, to be effective only if approved by the electors of the
parish.
Proposed law retains present law but changes the amount of the homestead exemption from
a set amount of $7,500 of the assessed value of the property to the amount authorized in the
constitution.
Effective Jan. 1, 2020, if the proposed amendment of Article VII of the Constitution of La.
contained in the Act which originated as House Bill No. 12 of this 2019 R.S. of the
Legislature is adopted at a statewide election and becomes effective.
(Amends R.S. 47:1703(A))
Page 2 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.