Constitutional amendment to exclude owners who are permanently totally disabled from the requirement that they annually certify to the assessor the amount of their adjusted gross income in order to receive the Special Assessment Level. (1/1/15) (2/3-CA13s1(A)) (EN DECREASE LF RV See Note)
Impact
The proposed amendment is expected to positively impact property owners who are permanently disabled by reducing the bureaucratic burden associated with annual income certification. This aligns with broader efforts to support individuals with disabilities by acknowledging their unique status and challenges. If enacted, the bill would facilitate continued ownership without the added stress of annual income certification, a requirement that could pose challenges for some disabled individuals.
Summary
Senate Bill 56 proposes an amendment to Article VII, Section 18(G)(1)(a)(iv) of the Louisiana Constitution. The bill aims to exempt certain eligible owners, specifically those who are permanently totally disabled, from the requirement to annually certify their adjusted gross income to receive a special assessment level for property tax purposes. This change, if approved, would simplify the process for disabled property owners in maintaining their property tax status and afford them greater ease in accessing this benefit without annual income verification.
Sentiment
The sentiment surrounding SB 56 appears to be largely positive, with strong support from advocates for the disabled community. The bill has garnered favorable reactions from lawmakers, as reflected in the unanimous voting outcome suggesting a general agreement on the necessity and importance of easing the tax burden for disabled homeowners. The unanimous support of 88 yeas and no nays indicates a rare moment of bipartisan agreement on a significant issue affecting vulnerable populations.
Contention
Notably, the discussions surrounding SB 56 did not reveal significant contention or opposition, as the bill's intent to protect and assist a vulnerable demographic in society is widely recognized. The absence of dissenting votes suggests that stakeholders and lawmakers alike appreciate the importance of providing relief for those facing disabilities, and the proposed constitutional amendment is positioned as a beneficial change to existing tax law. Despite the lack of contention in this instance, future discussions may outline how this change impacts the broader property tax structure in Louisiana.
(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)
Constitutional amendment to remove the income limit on persons age 65 or older receiving a special assessment on residential property. (1/1/15) (2/3-CA13s1(A)) (EG SEE FISC NOTE LF RV See Note)
(Constitutional Amendment) Removes the income requirement for purposes of qualifying for the special assessment level (OR SEE FISC NOTE LF RV See Note)
Constitutional Amendment to remove the income limitation for persons age sixty-five or older that qualify for the special assessment level for residential property receiving the homestead exemption. (2/3-CA13s1(A)) (1/1/27) (EG DECREASE LF RV See Note)
Constitutional amendment to allow persons 65 years of age or older to receive the special assessment regardless of income. (1/1/11) (2/3-CA13s1(A)) (OR SEE FISC NOTE LF RV See Note)
(Constitutional Amendment) Increases the income threshold for purposes of qualifying for the special assessment level (EN SEE FISC NOTE LF RV See Note)
Constitutional amendment to extend eligibility for the special assessment level for residential property receiving the homestead exemption to certain persons. (2/3 - CA13s1(A)) (1/1/27) (EG DECREASE LF RV See Note)