Bill > SB180

This bill proposes to amend the Louisiana Constitution to allow the surviving spouse of a deceased veteran with a service-connected disability to transfer a property tax exemption to a new home under specific conditions. Currently, surviving spouses are eligible for these exemptions if they occupy and own the property, but this bill would permit a one-time transfer of the exemption's value to a subsequent property that qualifies as their homestead, limiting the exemption's value to what was claimed on the prior home. This change aims to provide continued tax relief to surviving spouses of disabled veterans when they need to relocate, with the assessor potentially requiring documentation to verify the exemption's value. The proposed amendment would become effective on January 1, 2027, and would be presented to voters for approval in a statewide election.

Budget and Finance, Justice

https://www.legis.la.gov/legis/BillInfo.aspx?s=26rs&b=SB180&sbi=y