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LA SB7
LA SB7Constitutional Amendment to authorize a parish governing authority to increase the homestead exemption. (2/3- CA13s1(A))(1/1/27)
summary
Introduced
01/23/2026
01/23/2026
In Committee
01/23/2026
01/23/2026
Crossed Over
Passed
Dead
Introduced Session
2026 Regular Session
Bill Summary
A JOINT RESOLUTION Proposing to amend Article VII, Section 20(A)(1) of the Constitution of Louisiana, relative to ad valorem tax; to provide for the amount of the homestead exemption; to increase the amount of the homestead exemption; to provide for implementation; to provide for an effective date; and to specify an election for submission of the proposition to electors and provide a ballot proposition.
AI Summary
This bill proposes a constitutional amendment to allow local governments, specifically parish governing authorities, to increase the homestead exemption, which is a tax break for homeowners on their primary residence. Currently, the homestead exemption reduces the assessed valuation of a home by $7,500 for state, parish, and special ad valorem taxes. This amendment would permit a parish governing authority to add an additional exemption of up to $12,500 to this amount, meaning homeowners in those parishes could potentially see a total homestead exemption of $20,000 on their property's assessed value. This change would require approval from voters in an election, with the proposed effective date being January 1, 2027.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
Prefiled and under the rules provisionally referred to the Committee on Revenue and Fiscal Affairs. (on 01/23/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.legis.la.gov/legis/BillInfo.aspx?s=26rs&b=SB7&sbi=y |
| BillText | https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1435509 |
| Analysis - Digest of SB7 Original | https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1435510 |
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