LA SB180

Proposes a constitutional amendment allowing surviving spouses of deceased disabled veterans to make a one-time transfer of their expanded property tax exemption when they move to a new homestead property

Removes the current requirement that surviving spouses must occupy and remain the owner of the original property to maintain eligibility for the exemption

Limits the transferred exemption value to the amount claimed on the prior homestead in the last year the exemption was used

Requires two-thirds legislative approval and voter approval at the November 3, 2026 statewide election, with an effective date of January 1, 2027

Applies to existing expanded exemptions for veterans with VA disability ratings of 50-69% (additional $2,500 exemption), 70-99% (additional $4,500 exemption), and 100%/totally disabled (full exemption)