Budget & Taxes (Property Tax)

signed · Louisiana · House May 25, 2026

HB 514: TAX/AD VALOREM-EXEMPTION: (Constitutional Amendment) Authorizes an additional ad valorem tax exemption for certain property owners aged sixty-five and older (EN SEE FISC NOTE LF RV See Note)

HB 514 proposes a constitutional amendment (Article VII, Section 21(P)) to create an additional property tax exemption for Louisiana residents aged 65 and older who already qualify for the homestead exemption. It provides age-based exemptions: $6,000 for ages 65-68, $12,000 for 69-72, $18,000 for 73-76, $24,000 for 77-80, and $30,000 for 81+. The exemption requires local parish or municipality approval via voter referendum and prohibits taxing authorities from increasing taxes on other residents due to this change. The amendment would take effect January 1, 2028, pending voter approval in November 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax relief for seniors (65+) via increased exemptions, reducing their tax burden without raising others' taxes.95% confidence

Sub-Topics Property Tax Tax Incentives

signed · Louisiana · House Jun 23, 2026

HB 812: ASSESSORS: Authorizes limited increases in annual compensation for assessors in each parish (EN +$847,031 LF EX See Note)

HB 812 authorizes a 5% annual increase in salary for Louisiana parish assessors (who determine property values for tax purposes) through 2029. The bill requires assessors to publish a 30-day notice in their parish's official journal before implementing each raise, with the first increase effective in 2026. The raises apply to all assessors regardless of parish size, building on existing salary tiers based on population. This change affects approximately 64 parish assessors statewide, with four scheduled increases (one per year) over the 2026-2029 period. The law takes effect July 1, 2026, pending legislative approval if vetoed.

Topics ✓ Budget & TaxesSupports Budget & TaxesAuthorizes 5% salary increases for tax assessors (property valuation role), funding a government function critical to tax administration and fiscal management.85% confidence ✓ Labor & EmploymentSupports Labor & EmploymentBill authorizes 5% annual salary increases for public-sector assessors, directly advancing wage standards for workers in this role.90% confidence

Sub-Topics Property Tax

in committee · Louisiana · Senate Mar 9, 2026

SB 88: TAX/AD VALOREM: Constitutional Amendment to authorize the local governing authority of a parish to provide an increase to the homestead exemption. (2/3-CA13s1(A)) (OR SEE FISC NOTE LF RV See Note)

SB 88 proposes a constitutional amendment allowing Louisiana parishes to approve an additional $22,500 property tax exemption for homes already qualifying for the existing $7,500 homestead exemption. Local parish governments would need to formally approve this extra exemption, and taxing authorities must absorb any resulting revenue loss without increasing taxes for other property owners. The amendment requires voter approval in a statewide election on November 3, 2026, and specifies that this exemption would not trigger property reappraisals or millage adjustments. It directly affects homeowners in parishes that adopt this additional tax break.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases homestead property tax exemption by $22,500 for qualifying homeowners, reducing their tax burden without requiring tax increases elsewhere - direct tax relief for residents.95% confidence

Sub-Topics Property Tax Tax Incentives

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in committee · Louisiana · House Mar 9, 2026

HB 412: TAX/AD VALOREM TAX: (Constitutional Amendment) Provides relative to assessment and reappraisal of property for ad valorem tax purposes and establishes a property tax exemption (OR SEE FISC NOTE LF RV)

HB 412 proposes a constitutional amendment to change Louisiana's property tax system. It would require property to be reassessed every five years (instead of four), limit yearly increases in homestead tax bills to the Consumer Price Index (CPI) growth rate, and create a new exemption for homes where owners have paid property taxes for 30+ consecutive years. These changes would directly affect homeowners with homestead properties, particularly those who have owned their homes for decades. The amendment, if approved by voters in November 2026, would take effect for tax years beginning January 1, 2027.

Topics ✓ Budget & TaxesSupports Budget & TaxesCaps homestead tax increases at CPI and exempts long-term homeowners, providing tax relief per property tax system changes.95% confidence

Sub-Topics Property Tax Tax Incentives

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signed · Louisiana · Senate Apr 30, 2026

SB 340: TAX/AD VALOREM: Requires the tax assessor of each parish to provide property owners with a form for permanent registration of the homestead exemption. (gov sig) (EN SEE FISC NOTE LF RV See Note)

SB 340 requires tax assessors in 46 specific Louisiana parishes to provide property owners with a permanent registration form for the homestead exemption. This change eliminates the need for homeowners to reapply annually for the exemption, streamlining the process for those who qualify. The bill directly affects homeowners in the listed parishes who currently qualify for the homestead exemption under Louisiana law (R.S. 47:1703). It takes effect upon gubernatorial approval or legislative override of a veto, as specified in Section 2.

Topics ✓ Budget & TaxesSupports Budget & TaxesStreamlines homestead exemption process, reducing administrative burden for qualifying homeowners and facilitating existing tax relief under Louisiana law.95% confidence

Sub-Topics Property Tax

signed · Louisiana · House May 21, 2026

HB 521: TAX/AD VALOREM TAX: (Constitutional Amendment) Authorizes a taxing authority to levy a millage at a rate lower than the maximum authorized rate under certain circumstances (EN SEE FISC NOTE LF RV See Note)

HB 521 proposes a constitutional amendment to Louisiana's property tax system, allowing local taxing authorities (like parishes or municipalities) to adjust property tax rates to the maximum authorized rate from a prior reassessment without requiring new voter approval. The key mechanism permits these authorities to increase rates to the previous year's maximum level using a two-thirds vote of the governing body, after holding a public hearing with proper notice. This change would take effect January 1, 2027, and applies to all property tax collections starting that date. The bill does not change current tax rates but modifies the process for adjusting them, requiring transparency through public hearings while removing the need for separate voter referendums for these adjustments.

Topics ✓ Budget & TaxesSupports Budget & TaxesEnables local taxing authorities to adjust property tax rates to prior maximum without voter approval, facilitating flexible budget management for local governments.95% confidence

Sub-Topics Property Tax

signed · Louisiana · Senate May 11, 2026

SB 191: TAX/AD VALOREM: Provides relative to the assessment, payment, and allocation of ad valorem taxes. (gov sig) (EN SEE FISC NOTE LF EX See Note)

SB 191 amends Louisiana law to change how property seized for unpaid property taxes is handled. It allows political subdivisions (like parishes) to convert tax-sale property into a tax lien certificate for later sale and requires them to issue a formal sale document for property sold at tax sales. Buyers of such properties receive them "without warranty," meaning they get the property as-is with no guarantees about its condition or quality. The bill also establishes a three-year timeline after which lien holders can seek court enforcement of tax liens. This affects property owners with unpaid taxes, political subdivisions, and buyers at tax sales.

Topics ✓ Budget & TaxesSupports Budget & TaxesAmends property tax sale process to improve collection efficiency and fiscal accountability for ad valorem taxes.95% confidence

Sub-Topics Property Tax

signed · Louisiana · House May 21, 2026

HB 214: TAX/AD VALOREM-EXEMPTION: (Constitutional Amendment) Authorizes a property tax exemption for blighted or derelict properties that have been rehabilitated (EN SEE FISC NOTE LF RV See Note)

HB 214 is a proposed constitutional amendment (not yet enacted) that would allow Louisiana property owners to qualify for an optional property tax exemption on blighted or derelict properties after rehabilitation. It requires the legislature to define terms like "blighted property" and establish rules for the exemption, including its duration and administration. The exemption would apply to tax years starting January 1, 2027, if approved by voters in November 2026. This change directly affects property owners who rehabilitate eligible properties and local governments that would administer the program.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax exemption for rehabilitated blighted properties, reducing tax burden - direct tax relief aligning with support indicators.95% confidence ✓ HousingSupports HousingIncentivizes rehabilitation of blighted properties through tax exemption, directly promoting housing development and revitalization of neglected areas.85% confidence

Sub-Topics Property Tax Tax Incentives Property Taxes

in committee · Louisiana · Senate Mar 9, 2026

SB 7: TAX/AD VALOREM: Constitutional Amendment to authorize a parish governing authority to increase the homestead exemption. (2/3- CA13s1(A))(1/1/27) (OR SEE FISC NOTE LF RV)

This Louisiana constitutional amendment bill proposes changing the state constitution to allow parishes to increase the homestead property tax exemption cap from $7,500 to $12,500 for qualifying homeowners. The exemption applies to primary residences, including mobile homes, covering up to $12,500 of a property's assessed value, with parishes setting the exact amount within that limit. If approved by voters in the November 2026 election, the change would take effect January 1, 2027.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases homestead tax exemption cap from $7,500 to $12,500, providing property tax relief for primary residence homeowners.95% confidence

Sub-Topics Property Tax Tax Incentives

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