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.
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, ยง18(G)(1)(a)(ii))