HCASB180 4747 4460 HOUSE COMMITTEE AMENDMENTS Regular Session ENROLLEDAmendments SENATEproposed BILLby NO.House Committee on Civil Law and Procedure to Engrossed Senate Bill No.

180 BYby SENATORSenator FOILFoil AAMENDMENT JOINTNO. RESOLUTION Proposing to amend Article VII, Section 21(K)(1) of the Constitution of Louisiana, relative to ad valorem tax exemptions;

to1 provideOn relativepage to4, thedelete adlines valorem4 taxthrough exemption7, forinsert certaindisabledthe veteransfollowing: and their surviving spouses;

"Do you support an amendment to allow forthe surviving spouse of a deceased veteran with a service-connected disability, who receives an expanded property tax exemption, to make a one-time transfer of the transferofexpanded certainproperty exemptionstax byexemption to a survivingsubsequent spouse;qualifying property?" Page 1 of 1 CODING:

toWordsinstruckthroughtypearedeletionsfromexistinglaw;wordsunderscored provideare foradditions. limitations;

to provide for effectiveness;andtospecifyanelectionforsubmissionofthepropositiontoelectors and provide a ballot proposition.

Section 1.

Be it resolved bythe Legislature of Louisiana, two-thirds of the members electedtoeachhouseconcurring,thatthereshallbesubmittedtotheelectorsofthestate,for their approval or rejection in the manner provided bylaw, a proposal to amend Article VII, Section 21(K)(1) of the Constitution of Louisiana, to read as follows:

§21.

Other Property Exemptions Section 21.

In addition to the homestead exemption provided for in Section 20 of this Article, the following property and no other shall be exempt from ad valorem taxation:

* * * (K)(1)(a)In addition to the homestead exemption authorized pursuant to the provisionsofSection20ofthisArticle,whichappliestothefirstseventhousandfive hundred dollars of the assessed valuation of property, the next two thousand five hundred dollars of the assessed valuation of property receiving the homestead exemption that is owned and occupied by a veteran with a service-connected Page 1 of 4 Coding:

Words which are struck through are deletions from existing law;

words in boldface type and underscored are additions.

SB NO.

180 ENROLLED disability rating of fifty percent or more but less than seventypercent bythe United States Department of Veterans Affairs shall be exempt from ad valorem taxation.

Thesurvivingspouseofadeceasedveteranwithaservice-connecteddisabilityrating of fifty percent or more but less than seventy percent by the United States Department of Veterans Affairs shall be eligible for this exemption if the surviving spouse occupies and remains the owner of the property, whether or not the exemption was in effect on the propertyprior to the death of the veteran.

If property eligible for the exemption provided for in this Subsubparagraph has an assessed value in excess of ten thousand dollars, ad valorem propertytaxes shall applyto the assessment in excess of ten thousand dollars.

(b) In addition to the homestead exemption authorized pursuant to the provisionsofSection20ofthisArticle,whichappliestothefirstseventhousandfive hundred dollars of the assessed valuation of property, the next four thousand five hundred dollars of the assessed valuation of property owned and occupied by a veteranwithaservice-connecteddisabilityratingofseventypercentormorebutless than one hundred percentbythe United States Departmentof VeteransAffairs shall be exempt from ad valorem taxation.

The surviving spouse of a deceased veteran with a service-connected disability rating of seventy percent or more but less than one hundred percent by the United States Department of Veterans Affairs shall be eligible for this exemption if the surviving spouse occupies and remains the owner of the property, whether or not the exemption was in effect on the propertyprior to the death of the veteran.

If property eligible for the exemption provided for in this Subsubparagraph has an assessed value in excess of twelve thousand dollars, ad valorem property taxes shall apply to the assessment in excess of twelve thousand dollars.

(c) In addition to the homestead exemption authorized pursuant to the provisionsofSection20ofthisArticle,whichappliestothefirstseventhousandfive hundred dollars of the assessed valuation of property, the remaining assessed valuationofpropertyreceivingthehomesteadexemptionthatisownedandoccupied by a veteran with a service-connected disability rating of one hundred percent Page 2 of 4 Coding:

Words which are struck through are deletions from existing law;

words in boldface type and underscored are additions.

SB NO.

180 ENROLLED unemployability or totally disabled by the United States Department of Veterans Affairs shall be exempt from ad valorem taxation.

The surviving spouse of a deceased veteran with a service-connected disability rating of one hundred percent unemployability or totally disabled by the United States Department of Veterans Affairs shall be eligible for this exemption if the surviving spouse occupies and remainstheowneroftheproperty,whetherornottheexemptionwasineffectonthe property prior to the death of the veteran.

(d) Once a surviving spouse of a deceased veteran with a service-connected disability is eligible for and has taken the exemption, if the surviving spouse then acquires a different property which qualifies for the homestead exemption, the surviving spouse shall be entitled to a one-time transfer of the exemption to that subsequent homestead, the exemption being limitedinvaluetotheamountoftheexemptionclaimedonthepriorhomestead in thelastyearforwhichtheexemption was claimed.The assessormayrequire the submission of certain information concerning the amount of theexemption onthepriorhomesteadforpurposesofdeterminingtheextentoftheexemption available for the subsequent homestead.

* * * Section 2.

Be it furtherresolved that theprovisions ofthisamendmentshall become effectiveJanuary1, 2027, and shall applyto all taxable years beginningon January1, 2027.

Section3.

Beit furtherresolved that this proposed amendment shall be submitted to the electors of the state of Louisiana at the statewide election to be held on November 3, 2026.

Section 4.

Be it further resolved that on the official ballot to be used at said election there shall be printed a proposition, upon which the electors of the state shall be permitted to voteYES orNO,to amendtheConstitution of Louisiana, which proposition shall readas follows:

Do you support an amendment to allow the surviving spouse of a deceased veteran with a service-connected disability, who receives the additional property tax exemption, to make a one-time transfer of the additional Page 3 of 4 Coding:

Words which are struck through are deletions from existing law;

words in boldface type and underscored are additions.

SB NO.

180 ENROLLED property tax exemption to a subsequent qualifying property? (Effective January 1, 2027) (Amends Article VII, Section 21(K)(1)) PRESIDENT OF THE SENATE SPEAKER OF THE HOUSE OF REPRESENTATIVES Page 4 of 4 Coding:

Words which are struck through are deletions from existing law;