SLS 25RS-6 ORIGINAL
2025 Regular Session
SENATE BILL NO. 115
BY SENATOR DUPLESSIS
TAX/TAXATION. Constitutional amendment to extend eligibility for the special assessment
level for residential property receiving the homestead exemption to certain persons. (2/3 -
CA13s1(A)) (1/1/26)
1 A JOINT RESOLUTION
2 Proposing to add Article VII, Section 18(G)(1)(a)(i)(ee) and (2)(a)(vi) of the Constitution
3 of Louisiana, relative to the special assessment level for ad valorem taxes; to provide
4 for the creation of a special assessment level for individuals who meet certain federal
5 poverty guidelines; to provide for requirements to maintain the special assessment
6 level; and to specify an election for submission of the proposition to electors and
7 provide a ballot proposition.
8 Section 1. Be it resolved by the Legislature of Louisiana, two-thirds of the members
9 elected to each house concurring, that there shall be submitted to the electors of the state, for
10 their approval or rejection in the manner provided by law, a proposal to add Article VII,
11 Section 18(G)(1)(a)(i)(ee) and (2)(a)(vi) of the Constitution of Louisiana, to read as follows:
12 ยง18. Ad Valorem Taxes
13 Section 18.(A)
14 * * *
15 (G) Special Assessment Level.
16 (1)(a)(i) The assessment of residential property receiving the homestead
17 exemption which is owned and occupied by any of the following and who meet all
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 115
SLS 25RS-6 ORIGINAL
1 of the other requirements of this Section shall not be increased above the total
2 assessment of that property for the first year that the owner qualifies for and receives
3 the special assessment level, provided that such person or persons remain qualified
4 for and receive the special assessment level:
5 * * *
6 (ee) Any person who meets the federal poverty guidelines published in
7 the prior calendar year in the Federal Register by the United States Department
8 of Health and Human Services under its authority to revise the poverty line
9 pursuant to 42 USC 9902.
10 * * *
11 (2) Provided such owner is qualified for and receives the special assessment
12 level, the special assessment level shall remain on the property as long as:
13 (a)(i)
14 * * *
15 (vi) The owner who meets the federal poverty guidelines published in the
16 prior calendar year in the Federal Register by the United States Department of
17 Health and Human Services remains the owner of the home and continues to
18 annually meet the federal poverty guidelines.
19 * * *
20 Section 2. Be it further resolved that the provisions of this amendment shall become
21 effective January 1, 2026, and shall apply to taxable years beginning on or after January 1,
22 2026.
23 Section 3. Be it further resolved that this proposed amendment shall be submitted to
24 the electors of the state of Louisiana at the statewide election to be held on November 15,
25 2025.
26 Section 4. Be it further resolved that on the official ballot to be used at said election
27 there shall be printed a proposition, upon which the electors of the state shall be permitted
28 to vote YES or NO, to amend the Constitution of Louisiana, which proposition shall read as
29 follows:
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 115
SLS 25RS-6 ORIGINAL
1 Do you support an amendment to extend eligibility for the special assessment
2 level for residential property receiving the homestead exemption to certain
3 persons who annually meet federal poverty guidelines?
4 (Effective January, 1, 2026)
5 (Adds Article VII, Section18(G)(1)(a)(i)(ee) and (2)(a)(vi))
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Senate Legislative Services.
The keyword, summary, 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)]
DIGEST
SB 115 Original 2025 Regular Session Duplessis
Present constitution authorizes the imposition of ad valorem property taxes by local
governing authorities. Further 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 retains present constitution.
Present constitution provides that the assessment of a 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 65 years of age or older.
(2)People with service connected disability ratings of 50% or more.
(3)Members of the U.S. Armed Forces or the La. National Guard who were killed in
action, missing in action, or a prisoner of war for a period greater than 90 days.
(4)People 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 and authorizes a new special
assessment level for people who meet the federal poverty guidelines published in the prior
calendar year in the Federal Register by the U.S. Dept. of Health and Human Services under
its authority to revise the poverty line pursuant to federal law.
Present constitution provides certain requirements for the owner receiving a special
assessment to keep the special assessment.
Proposed constitutional amendment retains present constitution requirements and further
requires owners that meet the federal poverty guidelines published in the prior calendar year
in the Federal Register by the U.S. Dept. of Health and Human Services to remain the owner
of the home and continue to annually meet the federal poverty guidelines.
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 115
SLS 25RS-6 ORIGINAL
Proposed constitutional amendment is applicable to taxable years beginning on or after
January 1, 2026.
Proposed constitutional amendment is effective January 1, 2026.
Specifies submission of the amendment to the voters at the statewide election to be held on
November 15, 2025.
(Adds Const. Art. VII, Sec. 18(G)(1)(a)(i)(ee) and (2)(a)(vi))
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.