RÉSUMÉ DIGEST
ACT 179 (SB 127) 2023 Regular Session Duplessis
Existing constitution authorizes the imposition of ad valorem property taxes by local
governing authorities.
Existing constitution provides that certain property is exempt from ad valorem taxation
including property qualifying for the homestead exemption, which applies to the first $7,500
of the assessed valuation of property.
Proposed constitutional amendment retains existing constitution and authorizes parish
governing authorities to approve an additional 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 volunteer firefighter who
has completed within the tax year no fewer than twenty-four hours of firefighter continuing
education and is an active member of the Louisiana State Firemen's Association or is on the
departmental personnel roster of the Volunteer Firefighter Insurance Program of the office
of state fire marshal.
Proposed constitutional amendment also 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. Provides that 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.
(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 constitutional amendment shall only apply in a parish if it is approved by the
parish governing authority.
Proposed constitutional amendment requires that each tax assessor establish a procedure
whereby a person may annually apply for the exemption provided for in proposed
constitutional amendment.
Proposed constitutional amendment requires that any decrease in a taxing district's total
amount of ad valorem tax collected as a result of proposed constitutional amendment be
absorbed by the district's taxing authority. Provides that implementation of the exemption
established by proposed constitutional amendment shall neither trigger nor be cause for a
reappraisal of property or an adjustment of millages.
Specifies submission of the amendment to the voters at the statewide election to be held on
November 18, 2023.
Effective January 1, 2024, and applicable to ad valorem taxes due beginning in tax year 2024
and thereafter.
(Adds Const. Art. VII, Sec. 21(O))