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.
(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.