Louisiana 2013 Regular Session

Louisiana Senate Bill SB96

Introduced
4/8/13  
Refer
4/8/13  
Report Pass
5/6/13  
Engrossed
5/9/13  
Refer
5/10/13  
Refer
5/22/13  
Refer
5/23/13  
Report Pass
5/28/13  
Enrolled
6/5/13  
Chaptered
6/26/13  

Caption

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)

Impact

If enacted, SB96 would create a significant shift in how property taxes are assessed for disabled veterans in Louisiana, effectively expanding existing homestead exemption provisions. Importantly, the bill stipulates that surviving spouses of deceased veterans qualified under the same criteria would be entitled to this exemption, thus extending its benefits beyond the veterans themselves. This change could encourage more veterans and their families to maintain ownership of their homes, fostering stability within this demographic.

Summary

Senate Bill 96 proposes an amendment to the Louisiana Constitution that aims to provide additional property tax exemptions for veterans who have a service-connected disability rating of one hundred percent as well as their surviving spouses. Specifically, the bill proposes to exempt the next $7,500 of assessed valuation on properties owned and occupied by these veterans from ad valorem taxes. This measure seeks to alleviate some financial burdens on veterans who may be struggling with the consequences of their service-related disabilities.

Sentiment

The general sentiment surrounding the bill appears to be positive, with strong support highlighted during discussions and voting processes. The unanimous vote in favor of the bill in the Senate indicates broad legislative support and recognition of the sacrifices made by veterans. Stakeholders have framed this legislation as a vital step toward honoring and providing for those who have served, thereby resonating positively within the veteran community and among advocates for veteran affairs.

Contention

Notable points of contention around SB96 center on the implementation of the exemptions at the local level. The bill specifies that the exemption would only take effect in parishes where it has been approved through elections called by local authorities. Opponents may argue about the efficacy and fairness of requiring local votes for implementation, as this could result in disparities in benefits across different regions. Additionally, conversations may have surfaced regarding the potential impact on local tax revenues, raising questions about balancing support for veterans with the financial obligations of municipalities.

Companion Bills

No companion bills found.

Previously Filed As

LA HB246

(Constitutional Amendment) Exempts property owned by certain disabled veterans and spouses from ad valorem property tax (EN -$2,000,000 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 SB16

Constitutional amendment to provide for ad valorem taxes paid on certain property. (Item #31)(2/3 - CA13s1(A)) (OR SEE FISC NOTE GF RV)

LA SB163

Constitutional amendment to extend special assessment 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 to apply to persons with usufruct when naked ownership is in trust. (2/3 - CA13s1(A)) (RE SEE FISC NOTE LF RV See Note)

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 HB271

(Constitutional Amendment) Authorizes a parish governing authority to increase the amount of the homestead exemption (RE SEE FISC NOTE LF RV See Note)

LA HB527

(Constitutional Amendment) To provide for ad valorem tax exemptions for certain property (OR SEE FISC NOTE LF RV See Note)

LA SB187

Constitutional amendment to provide relative to the ad valorem tax exemption for certain manufacturing facilities. (2/3 - CA13s1(A)) (OR SEE FISC NOTE LF RV)

LA SB127

Constitutional amendment to authorize the local governing authority of each parish to provide a limited ad valorem tax exemption for qualified first responders. (2/3 - CA13s1(A)) (EN DECREASE LF RV See Note)

Similar Bills

No similar bills found.