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LA HB271

Bill

Status

Introduced

4/2/2025

Primary Sponsor

Matthew Willard

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Origin

House of Representatives

2025 Regular Session

AI Summary

  • Authorizes parish governing authorities to increase the homestead exemption by up to an additional $5,000 of assessed value, raising the maximum potential exemption from $7,500 to $12,500 (equivalent to $125,000 fair market value)

  • Current law exempts the first $7,500 of assessed valuation ($75,000 fair market value) from state, parish, and special ad valorem taxes for owner-occupied homesteads

  • Requires approval by the parish governing authority for any increase to take effect in that parish; the increase is permissive, not mandatory

  • Scheduled for voter approval at the November 3, 2026 statewide election as a constitutional amendment requiring two-thirds legislative approval

  • Effective January 1, 2027, applicable to property taxes beginning in tax year 2027

Legislative Description

(Constitutional Amendment) Authorizes a parish governing authority to increase the amount of the homestead exemption (RE SEE FISC NOTE LF RV See Note)

TAX EXEMPTIONS/HOMESTEAD

Last Action

Read third time by title, amended, roll called on final passage, yeas 42, nays 58. The bill, not having received two-thirds vote of the elected members, failed to pass.

5/19/2025

Committee Referrals

Civil Law and Procedure5/6/2025
Ways and Means4/2/2025

Full Bill Text

No bill text available