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 739 Original 2020 Regular Session Gaines
Abstract: Deems an heir owner of a decedent's immovable property until a judgment of possession
is rendered otherwise and authorizes such heir to apply for the homestead exemption
annually upon proof of heirship.
Present constitution (Art. VII, Sec. 20) provides that the bona fide homestead owned and occupied
by a person shall be exempt from state, parish, and special ad valorem taxes to the extent of $7,500.
Proposed law provides that prior to entry of a judgment of possession placing an heir or legatee in
possession of the property and whether or not a succession has been opened, an heir shall be deemed
owner of any immovable property in the decedent's estate and may be eligible to claim the homestead
exemption provided for in present constitution if otherwise qualified.
Proposed law requires the heir to apply for the homestead exemption each year and include with his
application a copy of the death and birth certificates necessary to establish his heirship.
(Adds C.C. Art. 898.1)