§ 47:1703 — Exemptions

Louisiana § 47:1703

• Jurisdiction: Louisiana
• Title 47: Revenue and Taxation

Text

§1703. Exemptions
A. Generally. (1) Effective January 1, 1978, and thereafter, there shall be exempt
from state, parish, and special ad valorem taxes all property which is declared to be exempt
from taxation by Sections 20 and 21 of Article VII of the Constitution and pursuant to the
authority contained in Section 17 of Article VI of the Constitution, and no other. However,
the exemption for a bona fide homestead, as defined in Subparagraph (1) of Paragraph A of
Section 20 of Article VII of the Constitution, for the years 1978 through 1981 only, and in
the parish of Orleans through 1982 only, shall be five thousand dollars of assessed valuation.
Effective on the first day in January in each parish, in the year in which the appraisal and
valuation provisions of Paragraph (F) of Section 18 of Article VII of the Constitution of
Louisiana are implemented and thereafter, the exemption, for a bona fide homestead
exemption as defined in Section 20 of Article VII of the Constitution, shall be seven
thousand, five hundred dollars of the assessed valuation.
(2) Any taxpayer entitled to the homestead exemption set forth in Article VII,
Section 20 of the Constitution of Louisiana must own and occupy the homestead on or before
December thirty-first of the calendar year in which the exemption is claimed regardless of
its homestead exemption status as of January first of the calendar year in which the
homestead exemption is claimed.
B. Orleans Parish. In the parish of Orleans, the status of real and personal property
on the first day of August of each year, except as provided in Paragraph (A)(2) of this
Section, shall determine its liability for exemption from taxation for the following calendar
year.
C. Penalties for false statements. Any person who, either in his individual or
representative capacity, knowingly makes any false statement or knowingly furnishes any
false information in any affidavit or other document that he may present for the purpose of
procuring or attempting to procure this tax exemption or benefit under the provisions of this
Section, or who knowingly, for the purpose of securing such tax exemption, presents any
affidavit or other document containing any false statement, or any person aiding, assisting
or abetting any such person in unlawfully and knowingly securing or attempting to secure any
such tax exemption, with knowledge of such false or illegal application or such false
statement, shall be guilty of a misdemeanor punishable as hereinafter provided.
Any assessor, deputy assessor, or other official, clerk or employee of the state or any
of its political subdivisions, who knowingly reports, lists, or claims any property on which
exemption from taxes under Sections 20 and 21 of Article VII of the constitution has been
applied for, to be subject to a higher millage for taxation purposes than is the true millage
applicable thereto, shall be guilty of a misdemeanor, punishable as hereinafter provided.
Upon conviction for a violation of any of the provisions of this Subsection the
offender shall be punishable by a fine of not less than one hundred dollars, nor more than five
hundred dollars, or by imprisonment of not less than one month, nor more than six months,
or both.
D. Undivided ownership. The exemption for a bona fide homestead, as provided for
in Subsection A of this Section, when occupied by an heir in the direct line in undivided
ownership shall be granted to the full extent provided no other homestead exemption is
claimed by that person.
E. For property damaged during a disaster or emergency, the following shall apply:
(1)(a) Any homestead receiving the homestead exemption that is damaged or
destroyed during a disaster or emergency declared by the governor whose owner is unable
to occupy the homestead on or before December thirty-first of a calendar year due to such
damage or destruction shall be entitled to claim the exemption by filing with the assessor of
the parish in which the homestead was located, an annual affidavit of intent to return and
reoccupy the homestead within a period of five years from December thirty-first of the tax
year in which the disaster occurred. In no event shall more than one homestead exemption
extend or apply to any person in this state.
(b) For homesteads qualifying for the homestead exemption under the provisions of
this Paragraph, after expiration of the five-year period, the owner of a homestead shall be
entitled to claim and keep the exemption for a period not to exceed two additional years by
filing an annual affidavit of intent to return and reoccupy the homestead with the assessor
within the parish where the homestead is situated. A homeowner shall be eligible for this
extension only if the homeowner's damage claim to repair or rebuild the damaged or
destroyed homestead is filed and pending in a formal appeal process with any federal, state,
or local government agency or program offering grants or assistance for repairing or
rebuilding damaged or destroyed homes as a result of the disaster, or if a homeowner has a
damage claim filed and pending against the insurer of the property. The assessor shall
require the homeowner to provide official documentation from the government agency or
program evidencing the homeowner's participation in the formal appeal process or official
documentation evidencing the homeowner has a damage claim filed and pending against the
insurer of the property.
(c) After expiration of the extension authorized in Subparagraph (b) of this
Paragraph, an assessor shall have the authority to grant up to three additional one-year
extensions of the homestead exemption on a case-by-case basis. A homeowner shall only
be eligible for an additional extension if the owner has made a good faith attempt to secure
a contractor or builder to complete the needed repairs or reconstruction of the home but is
unable to complete the project due to uncontrollable contractor or builder delays. In order
to qualify for this extension, the homeowner shall provide to the assessor documentation
evidencing good faith in attempting to secure a contractor or builder to complete the project.
(2)(a) Any owner entitled to the special assessment level set forth in Article VII,
Section 18(G) of the Constitution of Louisiana who is unable to occupy the homestead on
or before December thirty-first of a future calendar year due to damage or destruction of the
homestead caused by a disaster or emergency declared by the governor shall be entitled to
keep the special assessment level of the homestead prior to its damage or destruction on the
repaired or rebuilt homestead provided the repaired or rebuilt homestead is occupied by the
owner within five years from December thirty-first of the year following the disaster. The
assessed value of the land and buildings on which the homestead was located prior to its
damage shall not be increased above its assessed value immediately prior to the damage or
destruction described in this Paragraph. If the property owner receives a homestead
exemption on another homestead during the same five-year period, the damaged or destroyed
property shall not be entitled to keep the special assessment level, and the land and buildings
shall be assessed in that year at the percentage of fair market value set forth in the
constitution. In addition, the owner must also maintain the homestead exemption set forth
in Article VII, Section 20(A)(10) of the Constitution of Louisiana to qualify for the special
assessment level set forth in Article VII, Section 18(G)(5) of the Constitution of Louisiana.
(b) Any owner entitled to the special assessment level as provided for in this
Paragraph who is unable to reoccupy his homestead within five years from December thirty-first of the year following the disaster shall be eligible for an extension of the special
assessment level on the homestead for a period not to exceed two years. A homeowner shall
be eligible for this extension only if the homeowner's damage claim is filed and pending in
a formal appeal process with any federal, state, or local government agency or program
offering grants or assistance for repairing or rebuilding damaged or destroyed homes as a
result of the disaster, or if a homeowner has a damage claim filed and pending against the
insurer of the property. The homeowner shall apply for this extension of the special
assessment level with the assessor of the parish in which the homestead is located. The
assessor shall require the homeowner to provide official documentation from the government
agency or program evidencing the homeowner's participation in the formal appeal process
or official documentation evidencing the homeowner has a damage claim filed and pending
against the insurer of the property.
(c) After expiration of the extension authorized in Subparagraph (b) of this
Paragraph, an assessor shall have the authority to grant up to three additional one-year
extensions of the special assessment level on a case-by-case basis. A homeowner shall only
be eligible for an additional extension if the owner has made a good faith attempt to secure
a contractor or builder to complete the needed repairs or reconstruction of the home but is
unable to complete the project due to uncontrollable contractor or builder delays. In order
to qualify for this extension, the homeowner shall provide to the assessor documentation
evidencing good faith in attempting to secure a contractor or builder to complete the project.

Legislative History

Acts 1962, No. 316, §1. Amended by Acts 1976, No. 387, §1, eff. Jan. 1, 1978; Acts 1978, No. 666, §1, eff. Jan. 1, 1979; Acts 1981, No. 432, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994; Acts 2004, No. 313, §1, eff. June 18, 2004; Acts 2005, No. 382, §1, eff. June 30, 2005; Acts 2005, 1 st Ex. Sess., No. 30, §1, eff. Oct. 31, 2006; Acts 2006, 1 st Ex. Sess., No. 24, §1, eff. Feb. 23, 2006; Acts 2010, No. 865, §1, eff. Jan. 1, 2011.