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LA HB440

Bill

Status

Introduced

2/25/2026

Primary Sponsor

Candace Newell

Click for details

Origin

House of Representatives

2026 Regular Session

AI Summary

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

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

  • Each parish must individually approve any increase; the amendment does not mandate higher exemptions statewide

  • The proposed constitutional amendment would appear on the November 3, 2026 statewide ballot for voter approval

  • If approved, the changes would take effect January 1, 2027 and apply 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 (OR SEE FISC NOTE LF RV)

TAX EXEMPTIONS/HOMESTEAD

Last Action

Read by title, under the rules, referred to the Committee on Ways and Means.

3/9/2026

Committee Referrals

Ways and Means2/25/2026

Full Bill Text

No bill text available