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LA SB180

LA SB180
Authorizes 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
In Committee
04/27/2026
Crossed Over
03/24/2026
Passed
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)

bill text


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bill summary

Document Type Source Location
State Bill Page https://www.legis.la.gov/legis/BillInfo.aspx?s=26rs&b=SB180&sbi=y
Fiscal Note - SB180 Enrolled https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1471476
BillText https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1471032
Analysis - Summary of House Amendments to SB180 https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1469855
Fiscal Note - SB180 Engrossed With House Floor Amendments https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1469924
House Floor Amendment #4931 Horton Proposed https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1468394
House Floor Amendment #4258 Horton Proposed https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1464819
Fiscal Note - SB180 Engrossed With House Cmte Amendments https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1466581
House Committee Amendment #4460 CL&P Proposed https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1466163
Analysis - House Committee Redigest of SB180 https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1466166
House Committee Amendment #4299 CL&P Draft https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1465059
BillText https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1450100
Analysis - Digest of SB180 Engrossed https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1450775
Fiscal Note - SB180 Engrossed https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1450868
Fiscal Note - SB180 Original https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1449611
BillText https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1444371
Analysis - Digest of SB180 Original https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1444375
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