HLS 22RS-208 ORIGINAL
2022 Regular Session
HOUSE BILL NO. 599
BY REPRESENTATIVE BEAULLIEU
TAX/AD VALOREM-EXEMPTION: (Constitutional Amendment) To provide for a
property tax exemption for certain veterans with disabilities
1 A JOINT RESOLUTION
2Proposing to amend Article VII, Section 21(K) of the Constitution of Louisiana, relative to
3 ad valorem tax exemptions; to provide for an ad valorem tax exemption for certain
4 veterans with disabilities; to provide for exemption amounts; to prohibit the loss of
5 revenue associated with certain ad valorem tax exemptions impacting the calculation
6 of millage rates by taxing authorities; to require taxing authorities to absorb the loss
7 of revenue as a result of the exemptions; to prohibit the reappraisal and valuation of
8 property for purposes of millage adjustment under certain circumstances; to require
9 certain elections for the establishment of the exemptions; to provide for submission
10 of the proposed amendment to the electors; and to provide for related matters.
11 Section 1. Be it resolved by the Legislature of Louisiana, two-thirds of the members
12elected to each house concurring, that there shall be submitted to the electors of the state of
13Louisiana, for their approval or rejection in the manner provided by law, a proposal to
14amend Article VII, Section 21(K) of the Constitution of Louisiana, to read as follows:
15 §21. Other Property Exemptions
16 Section 21. In addition to the homestead exemption provided for in Section
17 20 of this Article, the following property and no other shall be exempt from ad
18 valorem taxation:
19 * * *
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1 (K)(1)(a) On and after January 1, 2015, in In addition to the homestead
2 exemption authorized under pursuant to the provisions of Article VII, Section 20 of
3 this constitution, which applies to the first seven thousand five hundred dollars of the
4 assessed valuation of property, the next seven thousand five hundred dollars of the
5 assessed valuation of property receiving the homestead exemption that is owned and
6 occupied by a veteran with a service-connected disability rating of one hundred
7 percent unemployability or totally disabled by the United States Department of
8 Veterans Affairs shall be exempt from ad valorem taxation. The surviving spouse
9 of a deceased veteran with a service-connected disability rating of one hundred
10 percent unemployability or totally disabled by the United States Department of
11 Veterans Affairs shall be eligible for this exemption if the surviving spouse occupies
12 and remains the owner of the property, whether or not the exemption was in effect
13 on the property prior to the death of the veteran. If property eligible for the
14 exemption provided for in this Paragraph Subparagraph has an assessed value in
15 excess of fifteen thousand dollars, ad valorem property taxes shall apply to the
16 assessment in excess of fifteen thousand dollars.
17 (2)(b) Notwithstanding any provision of this constitution to the contrary, the
18 property assessment of a property for which this exemption has been claimed, to the
19 extent of seven thousand five hundred dollars, shall not be treated as taxable property
20 for purposes of any subsequent reappraisals and valuation for millage adjustment
21 purposes under Article VII, Section 23(B) of this Constitution constitution. The
22 decrease in the total amount of ad valorem tax collected by a taxing authority as a
23 result of the exemption shall be absorbed by the taxing authority and shall not create
24 any additional tax liability for other taxpayers in the taxing district as a result of any
25 subsequent reappraisal and valuation or millage adjustment. Implementation of the
26 exemption authorized in this Paragraph Subparagraph shall neither trigger nor be
27 cause for a reappraisal of property or an adjustment of millages pursuant to the
28 provisions of Article VII, Section 23(B) of this constitution.
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HB NO. 599
1 (3)(a) (c)(i) The exemption provided for in this Paragraph Subparagraph shall
2 extend and apply in a parish only if it is established through an election that shall be
3 called by either an ordinance or a resolution from the parish governing authority.
4 The proposition shall state that the exemption shall extend and apply in the parish
5 and become effective only after the question of its adoption has been approved by
6 a majority of the registered voters of the parish voting in an election held for that
7 purpose.
8 (b) (ii) If a parish held an election as provided by this Subparagraph
9 Subsubparagraph and the electors approved the exemption prior to November 4,
10 2014, the parish may implement the exemption as amended by the statewide electors
11 on November 4, 2014, without holding an additional election.
12 (iii) At the statewide gubernatorial primary election held in 2023 in
13 accordance with the Louisiana Election Code, a proposition shall appear on the ballot
14 in each parish that has not held an election as provided in this Subsubparagraph to
15 determine whether the ad valorem tax exemption provided for in this Subparagraph
16 shall extend and apply in the parish.
17 (2)(a) In addition to the homestead exemption authorized pursuant to the
18 provisions of Article VII, Section 20 of this constitution, which applies to the first
19 seven thousand five hundred dollars of the assessed valuation of property, a portion
20 of the assessed valuation of property receiving the homestead exemption that is
21 owned and occupied by a veteran with a certain service-connected disability rating
22 shall be exempt from ad valorem taxation as follows:
23 (i) The next two thousand five hundred dollars of the assessed valuation of
24 property receiving the homestead exemption that is owned and occupied by a veteran
25 with a service-connected disability rating of fifty percent or more but less than
26 seventy percent by the United States Department of Veterans Affairs, shall be
27 exempt from ad valorem taxation. The surviving spouse of a deceased veteran with
28 a service-connected disability rating of fifty percent or more but less than seventy
29 percent by the United States Department of Veterans Affairs shall be eligible for this
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HB NO. 599
1 exemption if the surviving spouse occupies and remains the owner of the property,
2 whether or not the exemption was in effect on the property prior to the death of the
3 veteran. If property eligible for the exemption provided for in this Item has an
4 assessed value in excess of ten thousand dollars, ad valorem property taxes shall
5 apply to the assessment in excess of ten thousand dollars.
6 (ii) The next four thousand five hundred dollars of the assessed valuation of
7 property owned and occupied by a veteran with a service-connected disability rating
8 of seventy percent or more but less than one hundred percent by the United States
9 Department of Veterans Affairs, shall be exempt from ad valorem taxation. The
10 surviving spouse of a deceased veteran with a service-connected disability rating of
11 seventy percent or more but less than one hundred percent by the United States
12 Department of Veterans Affairs shall be eligible for this exemption if the surviving
13 spouse occupies and remains the owner of the property, whether or not the
14 exemption was in effect on the property prior to the death of the veteran. If property
15 eligible for the exemption provided for in this Item has an assessed value in excess
16 of twelve thousand dollars, ad valorem property taxes shall apply to the assessment
17 in excess of twelve thousand dollars.
18 (b) Notwithstanding any provision of this constitution to the contrary, the
19 property assessment of a property for which an exemption established pursuant to
20 this Subparagraph has been claimed, to the extent of the applicable exemption, shall
21 not be treated as taxable property for purposes of any subsequent reappraisals and
22 valuation for millage adjustment purposes pursuant to Article VII, Section 23(B) of
23 this constitution. The decrease in the total amount of ad valorem tax collected by a
24 taxing authority as a result of the exemption shall be absorbed by the taxing authority
25 and shall not create any additional tax liability for other taxpayers in the taxing
26 district as a result of any subsequent reappraisal and valuation or millage adjustment.
27 Implementation of the exemption authorized in this Subparagraph shall neither
28 trigger nor be cause for a reappraisal of property or an adjustment of millages
29 pursuant to the provisions of Article VII, Section 23(B) of this constitution.
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HB NO. 599
1 (c) The exemptions provided for in this Subparagraph shall extend and apply
2 in a parish only if it is established through an election held as provided by this
3 Subsubparagraph. At the statewide gubernatorial primary election held in 2023 in
4 accordance with the Louisiana Election Code, a proposition shall appear on the ballot
5 in every parish to determine whether the ad valorem tax exemptions provided for in
6 this Subparagraph shall be permitted in the parish. The proposition shall state that
7 the exemptions shall extend and apply in the parish and become effective only after
8 the question of its adoption has been approved by a majority of the registered voters
9 of the parish voting in an election held for that purpose.
10 (4)(3) A trust shall be eligible for the exemption provided for in this
11 Paragraph as provided by law.
12 * * *
13 Section 2. Be it further resolved that this proposed amendment shall be submitted
14to the electors of the state of Louisiana at the statewide election to be held on November 8,
152022.
16 Section 3. Be it further resolved that on the official ballot to be used at the election,
17there shall be printed a proposition, upon which the electors of the state shall be permitted
18to vote YES or NO, to amend the Constitution of Louisiana, which proposition shall read as
19follows:
20 Do you support an amendment to provide for property tax exemptions for
21 certain veterans with disabilities if approved by a majority of the registered
22 voters in an election held for that purpose? (Amends Article VII, Section
23 21(K))
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 599 Original 2022 Regular Session Beaullieu
Abstract: Provides for an ad valorem tax exemption for veterans with certain service-
connected disability ratings less than 100% and their surviving spouses and requires
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HB NO. 599
parishes that have not held an election to approve the ad valorem tax exemption for
veterans with service-connected disability ratings of 100% to do so.
Present constitution provides that, in addition to the homestead exemption which applies to
the first $7,500 of the assessed valuation of property, the next $7,500 of the assessed
valuation of property receiving the homestead exemption which is owned and occupied by
a veteran with a service-connected disability rating of 100% by the U. S. Dept. of Veterans
Affairs shall be exempt from ad valorem tax. Further provides that this exemption shall
apply to the surviving spouse of a deceased veteran with a disability rating of 100% whether
or not the exemption was in effect on the property prior to the death of the veteran.
Present constitution provides that the assessment of property for which the exemption has
been claimed shall not be treated as taxable property for purposes of any subsequent
reappraisals and valuation for millage adjustment purposes under present constitution.
Further provides that the decrease in the total amount of ad valorem tax collected by a taxing
authority as a result of the exemption shall be absorbed by the taxing authority and shall not
create any additional tax liability for other taxpayers in the taxing district as a result of any
subsequent reappraisal and valuation or millage adjustment. Implementation of the
exemption shall neither trigger nor be cause for a reappraisal of property, or an adjustment
of millages.
Present constitution provides that the exemption for veterans with a service-connected
disability rating of 100% shall only extend and apply in a parish if it is established through
an election which shall be called by either an ordinance or a resolution from the parish
governing authority. The proposition shall state that the exemption shall extend and apply
in the parish and become effective only after the question of its adoption has been approved
by a majority of the registered voters of the parish voting in an election held for that purpose.
Proposed constitutional amendment retains present constitution but provides that if a parish
has not yet held an election for the purpose of approving the exemption for veterans with a
service-connected disability rating of 100%, then a proposition shall appear on the ballot at
the gubernatorial primary election in 2023 in those parishes to determine whether the ad
valorem tax exemption shall be permitted in the parish.
Proposed constitutional amendment provides that, in addition to the homestead exemption
which applies to the first $7,500 of the assessed valuation of property, property receiving the
homestead exemption which is owned and occupied by a veteran with a service-connected
disability rating by the U. S. Dept. of Veterans Affairs shall be exempt from ad valorem tax
as follows:
(1) For a veteran with a disability rating of 50% or more but less than 70%, the
next $2,500 of the assessed valuation of the property shall be exempt.
Provides that if property eligible for the exemption has an assessed value in
excess of $10,000, ad valorem property taxes shall apply to the assessment
in excess of $10,000.
(2) For a veteran with a disability rating of 70% or more but less than 100%, the
next $4,500 of the assessed valuation of the property shall be exempt.
Provides that if property eligible for the exemption has an assessed value in
excess of $12,000, ad valorem property taxes shall apply to the assessment
in excess of $12,000.
Proposed constitutional amendment provides that the exemptions apply to the surviving
spouse of a deceased veteran with the required disability rating, whether or not the
exemption was in effect on the property prior to the death of the veteran.
Proposed constitutional amendment provides that the assessment of property for which the
exemption has been claimed, shall not be treated as taxable property for purposes of any
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HB NO. 599
subsequent reappraisals and valuation for millage adjustment purposes under present
constitution. Further provides that the decrease in the total amount of ad valorem tax
collected by a taxing authority as a result of the exemption shall be absorbed by the taxing
authority and shall not create any additional tax liability for other taxpayers in the taxing
district as a result of any subsequent reappraisal and valuation or millage adjustment.
Implementation of the exemption shall neither trigger nor be cause for a reappraisal of
property, or an adjustment of millages.
Proposed constitutional amendment provides that the exemptions for veterans with service-
connected disability ratings of less than 100% shall only extend and apply in a parish if it
is established through an election. Requires the proposition to appear on the ballot in every
parish at the gubernatorial primary election held in 2023. Requires the proposition to state
that the exemptions shall extend and apply in the parish and become effective only after the
question of its adoption has been approved by a majority of the registered voters of the
parish voting in an election held for that purpose.
Provides for submission of the proposed amendment to the voters at the statewide election
to be held November 8, 2022.
( Amends Const. Art. VII, §21(K))
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