SLS 23RS-148 ENGROSSED
2023 Regular Session
SENATE BILL NO. 127
BY SENATOR DUPLESSIS
TAX/AD VALOREM. Constitutional amendment to authorize the local governing authority
of each parish to provide a limited ad valorem tax exemption for qualified first responders.
(2/3 - CA13s1(A))
1 A JOINT RESOLUTION
2 Proposing to amend Article VII, Section 21(O) of the Constitution of Louisiana, relative to
3 ad valorem tax exemptions; to provide for an ad valorem tax exemption for certain
4 first responders; to require the parish governing authority to approve the ad valorem
5 tax exemption; to provide for exemption amounts; to require the tax assessor to
6 establish a procedure to apply for the exemption; to provide for eligibility; to require
7 taxing authorities to absorb the loss of revenue as a result of the exemptions; to
8 provide relative to reappraisals; and to specify an election for submission of the
9 proposition to electors and provide a ballot proposition.
10 Section 1. Be it resolved by the Legislature of Louisiana, two-thirds of the members
11 elected to each house concurring, that there shall be submitted to the electors of the state, for
12 their approval or rejection in the manner provided by law, a proposal to amend Article VII,
13 Section 21(O) of the Constitution of Louisiana, to read as follows:
14 ยง21. Other Property Exemptions
15 Section 21. In addition to the homestead exemption provided for in Section
16 20 of this Article, the following property and no other shall be exempt from ad
17 valorem taxation:
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Coding: Words which are struck through are deletions from existing law;
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SLS 23RS-148 ENGROSSED
1 * * *
2 (O)(1) In addition to the homestead exemption authorized pursuant to
3 the provisions of Article VII, Section 20 of this constitution, which applies to the
4 first seven thousand five hundred dollars of the assessed valuation of property,
5 a parish governing authority may approve an ad valorem tax exemption of up
6 to two thousand five hundred dollars of the assessed valuation of property
7 receiving the homestead exemption that is owned and occupied by a qualified
8 first responder.
9 (2) For the purposes of this Paragraph, "first responder" shall mean a
10 full-time public employee whose duties include responding rapidly to an
11 emergency and who resides in the same parish in which their employer is
12 located. The term includes the following:
13 (a) Peace officer, which means any sheriff, police officer, or other person
14 deputized by proper authority to serve as a peace officer.
15 (b) Fire protection personnel.
16 (c) An individual certified as emergency medical services personnel.
17 (d) An emergency response operator or emergency services dispatcher
18 who provides communication support services for an agency by responding to
19 requests for assistance in emergencies.
20 (3) The exemption provided for in this Paragraph shall only apply in a
21 parish if it is approved by the parish governing authority.
22 (4) Each tax assessor shall establish a procedure whereby a person may
23 annually apply for the exemption which shall include the production of
24 documents by the first responder. In the application for the exemption, the first
25 responder shall produce documentation issued by his employer evidencing
26 employment for the taxable period for which the exemption is being requested.
27 (5) Notwithstanding any provision of this Constitution to the contrary,
28 any decrease in the total amount of ad valorem tax collected by the taxing
29 authority as a result of an ad valorem tax exemption granted pursuant to this
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SLS 23RS-148 ENGROSSED
1 Paragraph shall be absorbed by the taxing authority and shall not create any
2 additional tax liability for other taxpayers in the taxing district as a result of
3 any subsequent reappraisal and valuation or millage adjustment.
4 Implementation of the exemption authorized in this Paragraph shall neither
5 trigger nor be cause for a reappraisal of property or an adjustment of millages.
6 Section 2. Be it further resolved that this proposed amendment shall be submitted
7 to the electors of the state of Louisiana at the statewide election to be held on October 14,
8 2023.
9 Section 3. Be it further resolved that on the official ballot to be used at said election,
10 there shall be printed a proposition, upon which the electors of the state shall be permitted
11 to vote YES or NO, to amend the Constitution of Louisiana, which proposition shall read as
12 follows:
13 Do you support an amendment to authorize the local governing authority of
14 a parish to provide an ad valorem tax exemption for qualified first
15 responders?
16 (Amends Article VII, Section 21(O))
The original instrument was prepared by Emily Toler. The following digest,
which does not constitute a part of the legislative instrument, was prepared
by Tracy Sabina Sudduth.
DIGEST
SB 127 Engrossed 2023 Regular Session Duplessis
Present constitution authorizes the imposition of ad valorem property taxes by local
governing authorities.
Present constitution provides that certain property is exempt from ad valorem taxation,
including the homestead exemption, which applies to the first $7,500 of the assessed
valuation of property.
Proposed constitutional amendment authorizes a parish governing authority to approve an
ad valorem tax exemption of up to $2,500 of the assessed valuation of property receiving the
homestead exemption that is owned and occupied by a qualified first responder.
Proposed constitutional amendment defines "first responder" as a full-time public employee
whose duties include responding rapidly to an emergency and who resides in the same parish
in which their employer is located. The term includes the following:
(1) Peace officer, which means any sheriff, police officer, or other person deputized by
proper authority to serve as a peace officer.
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(2) Fire protection personnel.
(3) An individual certified as emergency medical services personnel.
(4) An emergency response operator or emergency services dispatcher who provides
communication support services for an agency by responding to requests for
assistance in emergencies.
Proposed constitution amendment shall only apply in a parish if it is approved by the parish
governing authority.
Proposed constitution amendment requires that each tax assessor establish a procedure
whereby a person may annually apply for exemption.
Proposed constitutional amendment requires any decrease in the total amount of ad valorem
tax collected by the taxing authority to be absorbed by the taxing authority. Provides that
implementation of the exemption shall neither trigger nor be cause for a reappraisal of
property or an adjustment of millages.
Present constitution exempts certain veterans from ad valorem taxation.
Specifies submission of the amendment to the voters at the statewide election to be held on
October 14, 2023.
(Amends Const. Art. VII, Sec. 21(O))
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Revenue and Fiscal
Affairs to the engrossed bill
1. Removes provision prohibiting certain veterans already receiving an
exemption under the present constitution from receiving an exemption under
the proposed constitutional amendment.
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.