Provides relative to the special assessment level for, and exemptions for disabled veterans and their spouses, and for surviving spouses of military personnel, law enforcement and fire protection officers, and first responders from, ad valorem tax purposes on homesteads when naked ownership is in trust. (See Act) (EN SEE FISC NOTE LF RV See Note)
Constitutional amendment to authorize the full homestead exemption for an owner in indivision who is occupying the homestead if the exemption had been allowed to such owner prior to June 20, 2003. (2/3 - CA13s1(A)) (OR SEE FISC NOTE LF RV)
(Constitutional Amendment) Increases the homestead exemption and provides for adjustment of the exemption after reappraisal (OR SEE FISC NOTE LF RV See Note)
Provides that the homestead exemption is the amount authorized in the constitution (OR SEE FISC NOTE LF RV See Note)
Urges and requests the La. Tax Commission to study and make recommendations relative to the practicality and feasibility of establishing a state-wide homestead exemption database
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)
Constitutional amendment to extend the time in which the owner of a homestead must reoccupy the homestead in order to retain the homestead's homestead exemption or its special assessment level and to provide for claiming the extension. (1/01/11)(2/3-CA13s1(A)) (EN INCREASE LF EX See Note)
(Constitutional Amendment) Authorizes an extension of the homestead exemption and special assessment level for property damaged or destroyed by a disaster under certain circumstances (RR1 INCREASE LF EX See Note)