HLS 20RS-408 ORIGINAL
2020 Regular Session
HOUSE BILL NO. 206
BY REPRESENTATIVE HILFERTY
TAX EXEMPTIONS/HOMESTEAD: (Constitutional Amendment) Authorizes local
governments to increase the amount of the homestead exemption
1 A JOINT RESOLUTION
2Proposing to add Article VII, Section 20(A)(11) of the Constitution of Louisiana, to provide
3 relative to ad valorem taxation; to authorize a parish governing authority to increase
4 the amount of the homestead exemption with voter approval; to require certain
5 millage adjustments associated with implementation of an increase in the homestead
6 exemption; to provide limitations; to provide for effectiveness; to provide for
7 submission of the proposed amendment to the electors; and to provide for related
8 matters.
9 Section 1. Be it resolved by the Legislature of Louisiana, two-thirds of the members
10elected to each house concurring, that there shall be submitted to the electors of the state of
11Louisiana, for their approval or rejection in the manner provided by law, a proposal to add
12Article VII, Section 20(A)(11) of the Constitution of Louisiana, to read as follows:
13 §20. Homestead Exemption
14 Section 20.(A) Homeowners.
15 * * *
16 (11) Notwithstanding any provision of this constitution to the contrary, the
17 governing authority of a parish may increase the homestead exemption if the parish
18 governing authority adopts a resolution or ordinance to increase the exemption and
19 the increase is approved by a majority of the electors in the parish voting thereon at
20 an election held for that purpose. However, the exemption shall not exceed twenty-
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 20RS-408 ORIGINAL
HB NO. 206
1 five thousand dollars of the assessed valuation. Any increase in the exemption shall
2 become effective on the first day of the calendar year following the year in which the
3 increase was approved by the electors and is deemed to be an instance of
4 implementation of the provisions of this Subparagraph.
5 (b) The total amount of ad valorem taxes collected by any taxing authority
6 in any year in which the provisions of this Subparagraph are implemented shall not
7 be increased or decreased as a result of such implementation above or below the
8 amount of ad valorem taxes collected in the year preceding the implementation. To
9 accomplish this result, each affected taxing authority shall adjust millages upwards
10 without regard to millage limitations otherwise contained in this constitution. The
11 maximum authorized millages shall be increased in proportion to the amount of the
12 increase in the exemption. Thereafter, such millages shall remain in effect unless
13 changed as permitted by this constitution. In no way shall the provisions of this
14 Subparagraph be interpreted to affect the imposition and collection of revenue from
15 a new millage or the renewal of a millage.
16 * * *
17 Section 2. Be it further resolved that this proposed amendment shall be submitted
18to the electors of the state of Louisiana at the statewide election to be held on November 3,
192020.
20 Section 3. Be it further resolved that on the official ballot to be used at the election,
21there shall be printed a proposition, upon which the electors of the state shall be permitted
22to vote YES or NO, to amend the Constitution of Louisiana, which proposition shall read as
23follows:
24 Do you support an amendment to authorize a parish governing authority to
25 increase the amount of the homestead exemption to an amount not to exceed
26 $25,000 of the assessed value of the property subject to voter approval and
27 to require taxing authorities to increase millages in proportion to an increase?
28 (Adds Article VII, Section 20(A)(11))
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 20RS-408 ORIGINAL
HB NO. 206
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 206 Original 2020 Regular Session Hilferty
Abstract: Authorizes an increase of the amount of the homestead exemption by a parish
governing authority with voter approval. Allows for an increase in the exemption
amount not to exceed $25,000 of the assessed value.
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 increase the amount of the homestead exemption by
resolution or ordinance only if approved by the electors of the parish.
Proposed constitutional amendment prohibits the amount of the exemption from exceeding
$25,000 of the assessed valuation.
Proposed constitutional amendment further requires an increase in the millage proportionate
to the increase in the homestead exemption to ensure the same amount of revenue for taxing
authorities.
Provides for submission of the proposed amendment to the voters at the statewide election
to be held Nov. 3, 2020.
(Adds Const. Art. VII, §20(A)(11))
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.