Louisiana Disabled Veterans Homestead Exemption Correction, Amendment 7 (2014)
The Louisiana Disabled Veterans Homestead Exemption Correction, Amendment 7 is on the November 4, 2014 ballot in Louisiana as a legislatively-referred constitutional amendment. The measure, upon voter approval, would empower parishes to grant veterans rated with 100 percent “unemployability” a homestead exemption of $150,000.
Currently, most residents of Louisiana receive a $75,000 homestead exemption on property taxes.
In 2010, voters passed Amendment 3, which gave parishes the ability to grant veterans rated with 100 percent “service-connected disability” a homestead exemption of $150,000. This created situations where disabled veterans had, for example, an 80 percent "service-connected disability" rating, but a 100 percent "unemployability" rating, and the veterans were not permitted to receive the tax exemption. Amendment 7 is designed to resolve these types of situations.
Text of measure
The official ballot text reads as follows:
|“||Veterans Affairs, and their surviving spouses, shall be exempt from ad valorem taxation for up to one hundred fifty thousand dollars, and that a parishwide vote shall not be required to implement this change in qualification for the exemption?
(Amends Article VII, Section 21(K)(1) and (3))
|§21. Other Property Exemption|
Section 21. In addition to the homestead exemption provided for in Section 20 of this Article, the following property and no other shall be exempt from ad valorem taxation:
The measure was introduced into the legislature by Sen. Robert Adley (R-36).
The Public Affairs Research Council provided arguments for and against the constitutional amendment. The following is the council's argument in support:
|“||This amendment is a good gesture of support for veterans. The impact on local taxing bodies would be minimal. In 2010, officials estimated approximately 2,000 homeowners in Louisiana would be eligible for the higher exemption. The estimated statewide impact if all parishes offered the new exemption was $2 million in lost annual local revenues, less than 0.1% of total property taxes collected statewide.||”|
—Public Affairs Research Council
The Public Affairs Research Council provided arguments for and against the constitutional amendment. The following is the council's argument against:
|“||Approval of this proposed amendment would erode the local tax base in parishes that have opted to extend the benefit. Although this expansion of the homestead exemption is relatively minor, the combination of this and other special homestead exemptions has a large impact on the local revenue base. While no single exemption is a significant problem, the trend toward creating more of these exceptions adds up to a negative impact and they should be stopped.||”|
—Public Affairs Research Council
Path to the ballot
- See also: Amending the Louisiana Constitution
State Senator Robert Adley (R-36) introduced a bill to the legislature to alter the constitution and put the measure before voters on March 28, 2013. The bill was approved through a two-thirds vote in both legislative chambers. SB 96 was approved by the Louisiana House of Representatives on June 3, 2013. The amendment was approved by the Louisiana Senate on June 4, 2013.
June 3, 2013 House vote
|Louisiana SB 96 House Vote|
June 4, 2013 Senate vote
|Louisiana SB 96 Senate Vote|
- Louisiana Legislature, "Senate Bill No. 96," accessed January 16, 2014
- Public Affairs Research Council, "Guide to the 2014 Constitutional Amendments," accessed September 12, 2014
- Note: This text is quoted verbatim from the original source. Any inconsistencies are attributed to the original source.
- Louisiana Legislature, "Bill Info - SB 96," accessed January 16, 2014
State of Louisiana
Baton Rouge (capital)
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