HLS 23RS-849 ENGROSSED
2023 Regular Session
HOUSE BILL NO. 486
BY REPRESENTATIVES HILFERTY AND BEAULLIEU
TAX/AD VALOREM-EXEMPTION: (Constitutional Amendment) Provides with respect
to the applicability of the additional property tax exemptions for certain veterans
with disabilities
1 A JOINT RESOLUTION
2Proposing to add Article VII, Section 21(K)(4) of the Constitution of Louisiana, relative to
3 ad valorem tax exemptions; to provide for the applicability of ad valorem tax
4 exemptions for certain veterans with disabilities; to provide for effectiveness; to
5 provide for submission of the proposed amendment to the electors; and to provide
6 for related matters.
7 Section 1. Be it resolved by the Legislature of Louisiana, two-thirds of the members
8elected to each house concurring, that there shall be submitted to the electors of the state of
9Louisiana, for their approval or rejection in the manner provided by law, a proposal to add
10Article VII, Section 21(K)(4) of the Constitution of Louisiana, to read as follows:
11 §21. Other Property Exemptions
12 Section 21. In addition to the homestead exemption provided for in Section
13 20 of this Article, the following property and no other shall be exempt from ad
14 valorem taxation:
15 * * *
16 (K)
17 * * *
18 (4) The provisions of this Paragraph shall apply to ad valorem taxes due
19 beginning in tax year 2023 and thereafter.
20 * * *
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HB NO. 486
1 Section 2. Be it further resolved that the provisions of the amendment contained in
2this Joint Resolution shall become effective November 1, 2023, and shall be applicable to
3tax years beginning on or after January 1, 2023.
4 Section 3. Be it further resolved that this proposed amendment shall be submitted
5to the electors of the state of Louisiana at the statewide election to be held on October 14,
62023.
7 Section 4. Be it further resolved that on the official ballot to be used at the election,
8there shall be printed a proposition, upon which the electors of the state shall be permitted
9to vote YES or NO, to amend the Constitution of Louisiana, which proposition shall read as
10follows:
11 Do you support an amendment to require property tax exemptions for certain
12 veterans with disabilities to apply to taxes beginning in tax year 2023?
13 (November 1, 2023) (Adds Article VII, Section 21(K)(4))
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 486 Engrossed 2023 Regular Session Hilferty
Abstract: Specifies that the ad valorem property tax exemptions for certain veterans with
disabilities shall apply to taxes beginning in tax year 2023.
Present constitution 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.
(3)For a veteran with a disability rating of 100% unemployability or totally disabled,
the total assessed valuation of the property shall be exempt.
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HB NO. 486
Present constitution provides that the exemptions shall 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.
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. Provides that implementation
of the exemption shall neither trigger nor be cause for a reappraisal of property, or an
adjustment of millages.
Proposed constitutional amendment retains present constitution but provides that the ad
valorem tax exemptions in present constitution shall apply to ad valorem taxes due
beginning in tax year 2023.
Proposed constitutional amendment shall become effective on Nov. 1, 2023, and shall be
applicable to tax years beginning on or after Jan. 1, 2023.
Provides for submission of the proposed amendment to the voters at the statewide election
to be held Oct. 14, 2023.
(Adds Const. Art. VII, §21(K)(4))
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