HB 961 Louisiana House · 2026 Regular Session

TAX/AD VALOREM TAX: Extends eligibility to certain trusts for an ad valorem tax exemption for a property owner who is at least sixty-five years of age or older (EN SEE FISC NOTE LF RV See Note)

This bill modifies the eligibility criteria for property tax exemptions available to seniors in Louisiana. It allows certain trusts to qualify for ad valorem tax exemptions on behalf of property owners who are at least sixty-five years old or older. The amendment specifically updates the legal reference to align with the Regular Session of the legislature. This change directly affects elderly homeowners and their trust arrangements, potentially reducing their property tax burden. The bill does not alter the fundamental structure of the exemption but adjusts the procedural language governing its application.

Bill status signed all 5 stages cleared

Introduction

Mar 2026

Committee Review

May 2026

House Passage

Apr 2026

Senate Passage

May 2026

Signed into Law

May 2026

Introduced Mar 10, 2026 Signed May 29, 2026

Maddy AI version diff · 3 comparisons

What changed between versions

HB961 Original → HB961 Act 448 · 5 edits

MODERATE

This bill was formally enrolled and signed into law as Act 448, changing the sponsor list to include Representatives Farnum and Chassion. The text was reorganized to remove the original digest and replace it with signatures from the Speaker of the House, President of the Senate, and the Governor, confirming the bill's final approval.

Scope change

The bill's substantive scope regarding property tax exemptions for seniors and trusts remains unchanged; the revision is primarily procedural, converting the draft bill into an enrolled act.

TECHNICAL

Added the title 'ENROLLED' and 'ACT No. 448' to indicate the bill has been finalized and signed.

Updated the sponsor list to include Representatives Farnum and Chassion.

Removed the 'DIGEST' section containing the legislative summary and abstract.

Added signature blocks for the Speaker of the House, President of the Senate, and Governor.

Reordered the text to move the constitutional amendment provisions (Sections 2, 3, and 4) to the top of the document.

Floor votes · Senate May 20, 2026 · House Apr 20, 2026

How they voted

35–0

Passed · 5 other

Total votes 40

May 20, 2026

D Democratic12

10 Yea 2

83% Yea

R Republican28

25 Yea 3

89% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

May 20, 2026

Upper · Passed

Rules suspended. Read by title, passed by a vote of 33 yeas and 0 nays, and ordered returned to the House. Motion to reconsider tabled.

upper

May 12, 2026

Committee

Read by title and referred to the Legislative Bureau.

upper

May 11, 2026

Upper · Passed

Reported favorably.

upper

Apr 20, 2026

Lower · Passed

Read third time by title, roll called on final passage, yeas 97, nays 0. Finally passed, title adopted, ordered to the Senate.

lower

Mar 30, 2026

Lower · Passed

Reported with amendments (17-0).

lower

Mar 11, 2026

Committee

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

lower

1 primary · 1 co-sponsor