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2020 Regular Session
HOUSE BILL NO. 525
BY REPRESENTATIVE HILFERTY
TAX/AD VALOREM TAX: (Constitutional Amendment) Increases the income threshold
for purposes of qualifying for the special assessment level
1 A JOINT RESOLUTION
2Proposing to amend Article VII, Section 18(G)(1)(a)(ii) of the Constitution of Louisiana,
3 relative to the requirement that a person's income not exceed a certain amount in
4 order to receive the special assessment level for residential property receiving the
5 homestead exemption; to increase the amount of income allowed in order to qualify
6 for the special assessment level; to provide for submission of the proposed
7 amendment to the electors; and to provide for related matters.
8 Section 1. Be it resolved by the Legislature of Louisiana, two-thirds of the members
9elected to each house concurring, that there shall be submitted to the electors of the state of
10Louisiana, for their approval or rejection in the manner provided by law, a proposal to
11amend Article VII, Section 18(G)(1)(a)(ii) of the Constitution of Louisiana, to read as
12follows:
13 (G) Special Assessment Level.
14 (1)(a)
15 * * *
16 (ii) Any person or persons shall be prohibited from receiving the special
17 assessment as provided in this Section if such person's or persons' adjusted gross
18 income, as reported in the federal tax return for the year prior to the application for
19 the special assessment, exceeds fifty one hundred thousand dollars. For persons
20 applying for the special assessment whose filing status is married filing separately,
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1 the adjusted gross income for purposes of this Section shall be determined by
2 combining the adjusted gross income on both federal tax returns. Beginning for the
3 tax year 2001 2021, and for each tax year thereafter, the fifty one hundred thousand
4 dollar limit shall be adjusted annually by the Consumer Price Index as reported by
5 the United States Government.
6 * * *
7 Section 2. Be it further resolved that this proposed amendment shall be submitted
8to the electors of the state of Louisiana at the statewide election to be held on November 3,
92020.
10 Section 3. Be it further resolved that on the official ballot to be used at the election,
11there shall be printed a proposition, upon which the electors of the state shall be permitted
12to vote YES or NO, to amend the Constitution of Louisiana, which proposition shall read as
13follows:
14 Do you support an amendment to increase the maximum amount of income
15 a person may receive and still qualify for the special assessment level for
16 residential property receiving the homestead exemption? (Amends Article
17 VII, Section 18(G)(1)(a)(ii))
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 525 Engrossed 2020 Regular Session Hilferty
Abstract: Increases the income threshold for qualifying for the special assessment level for
residential property receiving the homestead exemption from $50,000 adjusted
annually from tax year 2001 to $100,000 adjusted annually from tax year 2021.
Present constitution provides that the assessment of residential property receiving the
homestead exemption which is owned and occupied by certain enumerated persons shall not
be increased above the total assessment of that property for the first year that the owner
qualifies for and receives the special assessment level, provided that such person or persons
remain qualified for and receive the special assessment level.
Present constitution provides that the special assessment level applies to:
(1)People who are 65 or older.
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(2)People who have a service-connected disability rating of 50% or more by the U.S.
Dept. of Veterans Affairs.
(3)Members of the armed forces of the U.S. or the La. National Guard who owned and
last occupied the property who are killed in action, or who are missing in action or
are a prisoner of war for a period exceeding 90 days.
(4)Any person or persons permanently totally disabled as determined by a final
non-appealable judgment of a court or as certified by a state or federal administrative
agency charged with the responsibility for making determinations regarding
disability.
Proposed constitutional amendment retains present constitution.
Present constitution prohibits a person from receiving the special assessment if the person's
adjusted gross income, as reported in the federal tax return for the year prior to the
application, exceeds $50,000 (this amount applied for tax year 2001 and is adjusted each tax
year based on the Consumer Price Index). Provides that gross income is combined for
applicants whose filing status is married filing separately.
Proposed constitutional amendment increases the income threshold for qualifying for the
special assessment level for residential property receiving the homestead exemption from
$50,000 adjusted annually based on the Consumer Price Index from tax year 2001 to
$100,000 adjusted annually based on the Consumer Price Index from tax year 2021.
Provides for submission of the proposed amendment to the voters at the statewide election
to be held November 3, 2020.
(Amends Const. Art. VII, ยง18(G)(1)(a)(ii))
Summary of Amendments Adopted by House
The Committee Amendments Proposed by House Committee on Ways and Means to the
original bill:
1. Change the resolution from one that removes the income threshold for qualifying
for the special assessment level for residential property receiving the homestead
exemption to one that increases the income threshold from $50,000 adjusted
annually from tax year 2001 to $100,000 adjusted annually from tax year 2021.
2. Reinstate the annual certification requirement relative to this income
requirement.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.