Louisiana 2010 Regular Session

Louisiana House Bill HB246

Introduced
3/29/10  
Refer
3/29/10  
Refer
4/27/10  
Refer
4/28/10  
Engrossed
5/12/10  
Refer
5/13/10  
Report Pass
6/7/10  
Enrolled
6/14/10  
Chaptered
7/8/10  

Caption

(Constitutional Amendment) Exempts property owned by certain disabled veterans and spouses from ad valorem property tax (EN -$2,000,000 LF RV See Note)

Impact

If approved, this amendment would directly impact property tax laws within Louisiana by reducing the tax liabilities for a specific demographic—disabled veterans and their spouses. The bill also ensures that local taxing authorities cannot adjust their millage rates or reappraise properties based on the revenue lost from this exemption, thereby protecting other taxpayers from potential tax increases that might occur due to decreasing revenues. The decision for the exemption's application is placed in the hands of local governing authorities, requiring a majority approval from voters in any given parish.

Summary

House Bill 246 proposes an amendment to the Constitution of Louisiana that aims to exempt certain properties owned by disabled veterans from ad valorem property taxes. Specifically, it targets veterans with a 100 percent service-connected disability rating, granting an exemption on the next $7,500 of property valuation. Furthermore, the bill allows for the surviving spouse of a qualifying veteran to continue receiving the exemption, ensuring they are not financially burdened after the veteran's passing.

Sentiment

The sentiment surrounding HB 246 generally leans positive, particularly among veteran advocacy groups and lawmakers wishing to extend support to those who have served in the military. However, there may be concerns from local government bodies and taxpayers about the potential fiscal impacts of tax exemptions, such as reduced revenue for public services. Overall, the bill seems well-received with a focus on honoring veteran contributions while addressing the financial implications carefully.

Contention

Despite the supportive sentiment, there could be notable points of contention regarding the potential strain on local budgets due to the exemption. Critics may argue that while the bill aids veterans, it could inadvertently lead to budget shortfalls in parishes that rely heavily on property tax revenues to fund essential services. The requirement for a local election to establish the exemption may also cause divisions among voters, as some may feel that such measures should not necessitate local voting, while others believe in grassroots control over tax-related decisions.

Companion Bills

No companion bills found.

Previously Filed As

LA SB96

Constitutional amendment to provide for eligibility for disabled veterans and their spouses for certain exemptions from ad valorem taxes. (2/3 - CA13s1(A)) (RE SEE FISC NOTE LF RV See Note)

LA SB337

Constitutional amendment to provide for the property tax exemption for certain disabled veterans to apply to the spouses of such veterans if the veterans passed away prior to the enactment of the exemption. (1/1/13) (EN SEE FISC NOTE LF RV See Note)

LA HB599

(Constitutional Amendment) To provide for a property tax exemption for certain veterans with disabilities (EN DECREASE LF RV See Note)

LA SJR9

Disabled Veterans' Exemption from Ad Valorem Property Taxation Amendment

LA SJR7

Disabled Veterans' Exemption from Ad Valorem Property Taxation Amendment

LA SJR2

Disabled Veterans' Exemption from Ad Valorem Property Taxation Amendment

LA HB486

(Constitutional Amendment) Provides with respect to the applicability of the additional property tax exemptions for certain veterans with disabilities (EG SEE FISC NOTE LF RV See Note)

LA HB11

Provides for the homestead exemption, special assessment level, and other property tax exemptions for purposes of determining ad valorem taxation of certain property (Items #1 and 10) (EN SEE FISC NOTE LF RV See Note)

LA HB347

(Constitutional Amendment) Establishes certain ad valorem property tax exemptions (RE SEE FISC NOTE LF RV See Note)

LA HB395

(Constitutional Amendment) Removes the requirement that certain property owners annually certify income to receive the special assessment level for ad valorem property taxes (EN NO IMPACT LF RV See Note)

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