HLS 25RS-300 ORIGINAL
2025 Regular Session
HOUSE BILL NO. 269
BY REPRESENTATIVE GLORIOSO
TAX/AD VALOREM TAX: (Constitutional Amendment) Increases the income threshold
for purposes of qualifying for the special assessment level
1 A JOINT RESOLUTION
2Proposing to amend Article VII, Section 18(G)(1)(a)(ii) of the Constitution of Louisiana,
3 relative to ad valorem taxes; to provide for the income limitation in order for a
4 property owner to qualify for the special assessment level on certain residential
5 property; to increase the amount of income allowed in order to qualify for the special
6 assessment level; to provide for effectiveness; to provide for submission of the
7 proposed amendment to the electors; and to provide for related matters.
8 Section 1. Be it resolved by the Legislature of Louisiana, two-thirds of the members
9elected to each house concurring, that there shall be submitted to the electors of the state of
10Louisiana, for their approval or rejection in the manner provided by law, a proposal to
11amend Article VII, Section 18(G)(1)(a)(ii) of the Constitution of Louisiana, to read as
12follows:
13 §18. Ad Valorem Taxes
14 Section 18.
15 * * *
16 (G) Special Assessment Level.
17 (1)(a)
18 * * *
19 (ii) Any person or persons shall be prohibited from receiving the special
20 assessment as provided in this Section Paragraph if such person's or persons' adjusted
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 25RS-300 ORIGINAL
HB NO. 269
1 gross income, as reported in the federal tax return for the year prior to the application
2 for the special assessment, exceeds one two hundred thousand dollars. For persons
3 applying for the special assessment whose filing status is married filing separately,
4 the adjusted gross income for purposes of this Section Paragraph shall be determined
5 by combining the adjusted gross income on both federal tax returns. Beginning for
6 the tax year 2026 2030, and for each tax year thereafter, the one two hundred
7 thousand dollar limit shall be adjusted annually by the Consumer Price Index as
8 reported by the United States Government.
9 * * *
10 Section 2. Be it further resolved that, if approved by the voters, this proposed
11amendment shall become effective on January 1, 2027, and shall be applicable to property
12taxes beginning in tax year 2027.
13 Section 3. 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 3,
152026.
16 Section 4. 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 increase the maximum amount of income
21 a person may receive and still qualify for the special assessment level for
22 residential property receiving the homestead exemption? (Effective January
23 1, 2027) (Amends Article VII, Section 18(G)(1)(a)(ii))
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 269 Original 2025 Regular Session Glorioso
Abstract: Increases the income threshold for qualifying for the special assessment level for
residential property receiving the homestead exemption from $100,000 adjusted
annually from tax year 2026 to $200,000 adjusted annually from tax year 2030.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 25RS-300 ORIGINAL
HB NO. 269
Present constitution provides that the assessment of residential property receiving the
homestead exemption which is owned and occupied by certain enumerated persons shall not
be increased above the total assessment of that property for the first year that the owner
qualifies for and receives the special assessment level, provided that such person or persons
remain qualified for and receive the special assessment level.
Present constitution provides that the special assessment level applies to:
(1)People who are 65 or older.
(2)People who have a service-connected disability rating of 50% or more by the U.S.
Dept. of Veterans Affairs.
(3)Members of the armed forces of the U.S. or the La. National Guard who owned and
last occupied the property who are killed in action or who are missing in action or
are a prisoner of war for a period exceeding 90 days.
(4)Any person or persons permanently totally disabled as determined by a final
nonappealable judgment of a court or as certified by a state or federal administrative
agency charged with the responsibility for making determinations regarding
disability.
Proposed constitutional amendment retains present constitution.
Present constitution prohibits a person from receiving the special assessment if the person's
adjusted gross income, as reported in the federal tax return for the year prior to the
application, exceeds $100,000. The $100,000 income threshold is to be adjusted each tax
year based on the Consumer Price Index beginning in tax year 2026. Provides that gross
income is combined for applicants whose filing status is married filing separately.
Proposed constitutional amendment increases the income threshold for qualifying for the
special assessment level for residential property receiving the homestead exemption from
$100,000 adjusted annually based on the Consumer Price Index from tax year 2026 to
$200,000 adjusted annually based on the Consumer Price Index from tax year 2030.
Provides for submission of the proposed amendment to the voters at the statewide election
to be held Nov. 3, 2026.
Effective January 1, 2027, and shall be applicable to property taxes beginning in tax year
2027.
(Amends Const. Art. VII, §18(G)(1)(a)(ii))
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.