TAX EXEMPTIONS: Authorizes the surviving spouse of a deceased veteran with a service connected disability who receives an expanded property tax exemption to transfer the exemption under certain circumstances. (2/3-CA13s1(A)) (1/1/27) (EN SEE FISC NOTE LF RV See Note)
SB 180 proposes a constitutional amendment allowing surviving spouses of disabled veterans to transfer their property tax exemption to a new homestead property. Specifically, if a veteran with a service-connected disability (rated 50% or higher by the VA) received an expanded property tax exemption, their surviving spouse can transfer that exemption to a new home they own and occupy - once, and limited to the value claimed on the previous home. The exemption applies to properties where the veteran’s disability rating was 50%-70% (covering $10,000 in value), 70%-100% (covering $12,000), or 100% (covering all value beyond the homestead exemption). The transfer requires verification by the property assessor and is effective January 1, 2027, pending voter approval.
Bill status
signed
all 5 stages cleared
Introduction
Feb 2026
Committee Review
Apr 2026
Senate Passage
May 2026
House Passage
May 2026
Signed into Law
May 2026
Introduced Feb 25, 2026
Signed May 13, 2026
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What changed between versions
SB180 Original
→
SB180 Act 39
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5 edits
MODERATE
This bill amends the Louisiana Constitution to expand property tax exemptions for veterans with service-connected disabilities and their surviving spouses. It creates a new provision allowing surviving spouses of veterans with 50-69% disability ratings to transfer their tax exemption to a new home, a right previously unavailable to this specific group. The bill also adjusts the exemption thresholds for veterans with higher disability ratings (70-99% and 100%) and establishes a mechanism for transferring exemptions between properties.
Scope change
The bill expands the scope of the veteran property tax exemption program by adding a transferability option for surviving spouses of veterans with 50-69% disability ratings, which was previously restricted to those with 100% disability ratings.
ELIGIBILITY
Added eligibility for surviving spouses of veterans with 50-69% service-connected disability to receive and transfer the additional property tax exemption.
Increased the property valuation threshold for the additional exemption for veterans with 70-99% disability from $12,000 to $14,500.
Increased the property valuation threshold for the additional exemption for veterans with 100% disability from $12,000 to $14,500.
REQUIREMENT
Established a one-time transfer process allowing surviving spouses to move their tax exemption to a subsequent qualifying home, limited to the amount of the exemption claimed on the previous home.
TIMELINE
Set the effective date of the new provisions to January 1, 2027, and scheduled a constitutional amendment vote for November 3, 2026.
Floor votes · Senate Mar 24, 2026 · House May 6, 2026
How they voted
39–0
Passed · 1 other
Total votes 40
Mar 24, 2026
D
Democratic12
100% Yea
R
Republican28
96% Yea
Vote distribution
All Yea
All Nay
Mixed
No data
Full legislative history
Actions timeline
Total actions
21
Key actions
6
Committee
6
Amendments
1
May 11, 2026
Upper · Passed
Amendments proposed by the House read and concurred in by a vote of 36 yeas and 0 nays.
upper
May 6, 2026
Lower · Passed
Read third time by title, amended, roll called on final passage, yeas 92, nays 0. The bill, having received two-thirds vote of the elected members, was finally passed, ordered to the Senate.
lower
Apr 28, 2026
Introduced
Reported without Legislative Bureau amendments.
lower
Apr 27, 2026
Lower · Passed
Reported with amendments (6-0-1). Referred to the Legislative Bureau.
lower
Apr 22, 2026
Committee
Read by title, recommitted to the Committee on Civil Law and Procedure.
lower
Apr 21, 2026
Lower · Passed
Reported favorably (11-0). To be recommitted to the Committee on Civil Law and Procedure.
lower
Mar 25, 2026
Committee
Read by title, under the rules, referred to the Committee on Ways and Means.
lower
Mar 24, 2026
Upper · Passed
Read by title, passed by a vote of 38 yeas and 0 nays, and sent to the House. Motion to reconsider tabled.
upper
Mar 16, 2026
Upper · Passed
Reported favorably.
upper
Mar 9, 2026
Committee
Introduced in the Senate; read by title. Rules suspended. Read second time and referred to the Committee on Revenue and Fiscal Affairs.
upper
1 primary · 0 co-sponsors
Sponsors
Role
Legislator
Party
State
District
P
Franklin Foil
RRepublican
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