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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) (OR SEE FISC NOTE LF RV)
summary
Introduced
02/25/2026
02/25/2026
In Committee
03/09/2026
03/09/2026
Crossed Over
Passed
Dead
Introduced Session
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 to transfer their property tax exemption to a new home under specific conditions. Currently, surviving spouses are eligible for this exemption if they occupy and remain the owner of the property, but this bill adds a provision that if a surviving spouse who is eligible for and has received this exemption later acquires a different property that qualifies for the homestead exemption (meaning it's their primary residence), they can make a one-time transfer of the exemption. The value of this transferred exemption will be limited to the amount of the exemption claimed on their previous home in the last year it was claimed, and tax assessors may require information to determine this amount. This change aims to provide additional flexibility for surviving spouses of disabled veterans who may need to relocate.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
Senate Committee on Revenue and Fiscal Affairs (13:00:00 3/16/2026 John J. Hainkel, Jr. Room) (on 03/16/2026)
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=SB180&sbi=y |
| 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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