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LA SB180
LA SB180Authorizes the surviving spouse of a deceased veteran with a service connected disability who receives an expanded property tax exemption to transfer the exemption under certain circumstances. (2/3-CA13s1(A)) (1/1/27) (EN SEE FISC NOTE LF RV See Note)
summary
Introduced
02/25/2026
02/25/2026
In Committee
04/27/2026
04/27/2026
Crossed Over
03/24/2026
03/24/2026
Passed
05/12/2026
05/12/2026
Dead
Introduced Session
Potential new amendment
2026 Regular Session
Bill Summary
A JOINT RESOLUTION Proposing to amend Article VII, Section 21(K)(1) of the Constitution of Louisiana, relative to ad valorem tax exemptions; to provide relative to the ad valorem tax exemption for certain disabled veterans and their surviving spouses; to allow for the transfer of certain exemptions by a surviving spouse; to provide for limitations; to provide for effectiveness; and to specify an election for submission of the proposition to electors and provide a ballot proposition.
AI Summary
This bill proposes to amend the Louisiana Constitution to allow the surviving spouse of a deceased veteran with a service-connected disability, who is already receiving an expanded property tax exemption, to transfer that exemption one time to a new home that also qualifies for the homestead exemption, with the value of the transferred exemption limited to the amount claimed on the previous home. The United States Department of Veterans Affairs (VA) is the agency that determines a veteran's disability rating, and a "service-connected disability" means a health condition that was caused or made worse by military service. This change aims to provide continued property tax relief to surviving spouses who may need to move to a different residence. The amendment would become effective on January 1, 2027, and voters will have the opportunity to approve or reject this proposal in a statewide election.
Committee Categories
Budget and Finance, Justice
Sponsors (1)
Last Action
Sent to the Secretary of State by the Secretary of the Senate. (on 05/13/2026)
Official Document
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