HLS 25RS-396 ORIGINAL
2025 Regular Session
HOUSE BILL NO. 271
BY REPRESENTATIVE WILLARD
TAX EXEMPTIONS/HOMESTEAD: (Constitutional Amendment) Increases the amount
of the homestead exemption
1 A JOINT RESOLUTION
2Proposing to amend Article VII, Sections 20(A)(1) and 21(K)(1) and (O)(1) of the
3 Constitution of Louisiana, relative to ad valorem tax; to provide for the amount of
4 the homestead exemption; to increase the amount of the homestead exemption; to
5 provide for implementation; to provide for an effective date; to provide for
6 submission of the proposed amendment to the electors; and to provide for related
7 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, Sections 20(A)(1) and 21(K)(1) and (O)(1) of the Constitution of
12Louisiana, to read as follows:
13 §20. Homestead Exemption
14 Section 20.(A) Homeowners.
15 (1) The bona fide homestead, consisting of a tract of land or two or more
16 tracts of land even if the land is classified and assessed at use value pursuant to
17 Article VII, Section 18(C) of this constitution, with a residence on one tract and a
18 field with or without timber on it, pasture, or garden on the other tract or tracts, not
19 exceeding one hundred sixty acres, buildings and appurtenances, whether rural or
20 urban, owned and occupied by any person or persons owning the property in
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HB NO. 271
1 indivision, shall be exempt from state, parish, and special ad valorem taxes to the
2 extent of seven twelve thousand five hundred dollars of the assessed valuation. The
3 same homestead exemption shall also fully apply to the primary residence, including
4 a mobile home, which serves as a bona fide home and which is owned and occupied
5 by any person or persons owning the property in indivision, regardless of whether
6 the homeowner owns the land upon which the home or mobile home is sited;
7 however, this homestead exemption shall not apply to the land upon which such
8 primary residence is sited if the homeowner does not own the land.
9 * * *
10 §21. Other Property Exemptions
11 Section 21. In addition to the homestead exemption provided for in Section
12 20 of this Article, the following property and no other shall be exempt from ad
13 valorem taxation:
14 * * *
15 (K)(1)(a) In addition to the homestead exemption authorized pursuant to the
16 provisions of Section 20 of this Article, which applies to the first seven twelve
17 thousand five hundred dollars of the assessed valuation of property, the next two
18 thousand five hundred dollars of the assessed valuation of property receiving the
19 homestead exemption that is owned and occupied by a veteran with a
20 service-connected disability rating of fifty percent or more but less than seventy
21 percent by the United States Department of Veterans Affairs shall be exempt from
22 ad valorem taxation. The surviving spouse of a deceased veteran with a
23 service-connected disability rating of fifty percent or more but less than seventy
24 percent by the United States Department of Veterans Affairs shall be eligible for this
25 exemption if the surviving spouse occupies and remains the owner of the property,
26 whether or not the exemption was in effect on the property prior to the death of the
27 veteran. If property eligible for the exemption provided for in this Subsubparagraph
28 has an assessed value in excess of ten fifteen thousand dollars, ad valorem property
29 taxes shall apply to the assessment in excess of ten fifteen thousand dollars.
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HB NO. 271
1 (b) In addition to the homestead exemption authorized pursuant to the
2 provisions of Section 20 of this Article, which applies to the first seven twelve
3 thousand five hundred dollars of the assessed valuation of property, the next four
4 thousand five hundred dollars of the assessed valuation of property owned and
5 occupied by a veteran with a service-connected disability rating of seventy percent
6 or more but less than one hundred percent by the United States Department of
7 Veterans Affairs shall be exempt from ad valorem taxation. The surviving spouse
8 of a deceased veteran with a service-connected disability rating of seventy percent
9 or more but less than one hundred percent by the United States Department of
10 Veterans Affairs shall be eligible for this exemption if the surviving spouse occupies
11 and remains the owner of the property, whether or not the exemption was in effect
12 on the property prior to the death of the veteran. If property eligible for the
13 exemption provided for in this Subsubparagraph has an assessed value in excess of
14 twelve seventeen thousand dollars, ad valorem property taxes shall apply to the
15 assessment in excess of twelve seventeen thousand dollars.
16 (c) In addition to the homestead exemption authorized pursuant to the
17 provisions of Section 20 of this Article, which applies to the first seven twelve
18 thousand five hundred dollars of the assessed valuation of property, the remaining
19 assessed valuation of property receiving the homestead exemption that is owned and
20 occupied by a veteran with a service-connected disability rating of one hundred
21 percent unemployability or totally disabled by the United States Department of
22 Veterans Affairs shall be exempt from ad valorem taxation. The surviving spouse
23 of a deceased veteran with a service-connected disability rating of one hundred
24 percent unemployability or totally disabled by the United States Department of
25 Veterans Affairs shall be eligible for this exemption if the surviving spouse occupies
26 and remains the owner of the property, whether or not the exemption was in effect
27 on the property prior to the death of the veteran.
28 * * *
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HB NO. 271
1 (O)(1) In addition to the homestead exemption authorized pursuant to the
2 provisions of Section 20 of this Article, which applies to the first seven twelve
3 thousand five hundred dollars of the assessed valuation of property, a parish
4 governing authority may approve an ad valorem tax exemption of up to two thousand
5 five hundred dollars of the assessed valuation of property receiving the homestead
6 exemption that is owned and occupied by a qualified first responder.
7 * * *
8 Section 2. Be it further resolved that, if approved by the voters, this proposed
9amendment shall become effective on January 1, 2027, and shall be applicable to property
10taxes beginning in tax year 2027.
11 Section 3. Be it further resolved that this proposed amendment shall be submitted
12to the electors of the state of Louisiana at the statewide election to be held on November 3,
132026.
14 Section 4. Be it further resolved that on the official ballot to be used at the election,
15there shall be printed a proposition, upon which the electors of the state shall be permitted
16to vote YES or NO, to amend the Constitution of Louisiana, which proposition shall read as
17follows:
18 Do you support an amendment to increase the amount of the homestead
19 exemption to twelve thousand five hundred dollars of the assessed value of
20 the property? (Effective January 1, 2027) (Amends Article VII, Sections
21 20(A)(1) and 21(K)(1) and (O)(1))
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 271 Original 2025 Regular Session Willard
Abstract: Increases the amount of the homestead exemption from $7,500 to $12,500 of the
assessed value of a bona fide homestead.
Present constitution exempts from certain property taxes the first $7,500 of assessed
valuation ($75,000 of fair market value) of a homestead.
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HB NO. 271
Proposed constitutional amendment changes provisions of present constitution with respect
to the amount of the homestead exemption by increasing the value of the exemption from
$7,500 to $12,500 of assessed value ($125,000 of fair market value).
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 for tax year 2027.
(Amends Const. Art. VII, §20(A)(1) and 21(K)(1) and (O)(1))
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