Budget & Taxes (Property Tax)

signed · Louisiana · House May 11, 2026

HB 1179: TAX/AD VALOREM-MFG/EXEMP: Extends eligibility for the ad valorem tax exemption for certain manufacturing establishments to certain aerospace manufacturing establishments (EN SEE FISC NOTE LF RV See Note)

This bill expands a property tax exemption to include specific aerospace manufacturing facilities that were previously only available to other types of manufacturers. By updating the relevant state statute from Section 1703.2 to Section 1703.4, the legislation allows these aerospace companies to qualify for reduced ad valorem taxes on their real estate and equipment. The change is designed to provide financial relief to aerospace businesses by lowering their annual property tax bills, while leaving the existing rules for other manufacturing sectors unchanged.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill extends property tax exemptions to aerospace manufacturers, directly reducing their tax burden and providing fiscal relief.90% confidence

Sub-Topics Business Taxes Property Tax Tax Incentives

passed both · Louisiana · House May 21, 2026

HCR 35: TAX/PROPERTY: Urges and requests the Louisiana State Law Institute to study and make recommendations regarding expediting the sale of adjudicated tax-delinquent property (EN NO IMPACT See Note)

This bill asks the Louisiana State Law Institute to study how to speed up the sale of tax-delinquent property that has been held for a long time. The study would focus on finding ways to sell this property to buyers who plan to fix it up and add value, rather than letting it sit idle. The Louisiana State Law Institute must complete its research and send recommendations to the state legislature by January 1, 2027. This request comes after recent changes to how tax liens are handled, which still allow some properties to remain unsold for extended periods. The bill does not change any laws itself but instead seeks expert advice on potential improvements to the current tax sale system.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill promotes fiscal responsibility by expediting sale of tax-delinquent property, potentially increasing revenue and reducing government losses from idle assets.75% confidence ✓ HousingSupports HousingBill promotes faster sale of tax-delinquent property to encourage development and value addition, which indirectly supports housing availability and development.65% confidence

Sub-Topics Property Tax Sales Tax Property Taxes

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in committee · Louisiana · House Apr 1, 2026

HB 1124: TAX/AD VALOREM-EXEMPTION: Provides relative to an optional exemption of business inventory from ad valorem taxes and a partial exemption for that property based on fair market value adjustments (OR SEE FISC NOTE SD EX)

This bill allows Louisiana parishes to choose between two tax relief options for business inventory: a full exemption over up to seven years with state compensation, or a partial exemption that reduces the percentage of fair market value used to calculate taxes. Parishes that elect the full exemption would receive state payments equal to the greater of taxes collected on business inventory in 2026 or $500,000, capped at $10 million. The partial exemption option requires written agreements between local officials to reduce the tax valuation percentage, which must be submitted to the Louisiana Tax Commission. These changes would apply to property tax years beginning on or after January 1, 2026, affecting businesses that hold inventory subject to ad valorem taxes.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides tax relief for business inventory through exemptions and state compensation, reducing tax burdens and promoting economic activity.85% confidence

Sub-Topics Property Tax Sales Tax Tax Incentives

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signed · Louisiana · House May 29, 2026

HB 961: 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.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill extends property tax exemptions for seniors, reducing tax burden on elderly homeowners and promoting fiscal relief for lower-income populations.85% confidence ✓ HousingSupports HousingBill reduces property tax burden for elderly homeowners through trust eligibility, indirectly supporting housing affordability for seniors.75% confidence

Sub-Topics Property Tax Tax Incentives Landlords Property Taxes

passed · Louisiana · Senate Apr 28, 2026

SB 89: TAX/AD VALOREM: Requires the assessor in St. Charles Parish to provide property owners with a form for permanent registration of the homestead exemption. (gov sig) (EG -$13,117 LF EX See Note)

SB 89 requires the tax assessor in St. Charles Parish to provide property owners with a form for permanent registration of the homestead exemption, which reduces property taxes for primary residences. This directly affects homeowners in St. Charles Parish who would no longer need to reapply annually for the exemption. The bill amends existing law to specifically include St. Charles Parish in the list of parishes mandated to offer this permanent registration form, streamlining the process for eligible residents. The law would take effect upon gubernatorial approval or legislative override of a veto.

Topics ✓ Budget & TaxesSupports Budget & TaxesStreamlines homestead exemption registration, reducing property taxes for primary residences in St. Charles Parish per bill summary.95% confidence ✓ HousingSupports HousingReduces property taxes for primary homeowners in St. Charles Parish, lowering housing costs through streamlined homestead exemption access.85% confidence

Sub-Topics Property Tax Property Taxes

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signed · Louisiana · Senate Jun 1, 2026

SB 286: SPECIAL DISTRICTS: Provides relative to the New Orleans Downtown Development District. (gov sig)

SB 286 amends Louisiana law governing New Orleans' Downtown Development District, removing the 50-year expiration on its special property tax to allow indefinite continuation. The bill updates the district's governance by specifying how its 11-member board of commissioners is appointed - requiring nominations from business groups, city council members, and the mayor - and sets new 5-year terms for all members. It also confirms the district as a political subdivision and ensures tax proceeds are paid into a separate account for district use. These changes directly affect property owners within the district who pay the tax and the board members who manage district funds.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill extends indefinite continuation of special property tax for Downtown Development District, preserving tax revenue stream without rate changes.95% confidence

Sub-Topics Property Tax

signed · Louisiana · Senate May 13, 2026

SB 180: 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.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax exemption transfer for disabled veterans' spouses, reducing tax burden on eligible homeowners - direct tax relief aligned with fiscal support for vulnerable groups.90% confidence ✓ VeteransSupports VeteransBill expands property tax exemption benefits for surviving spouses of disabled veterans (50%+ VA rating), enabling transfer to new homestead property, directly strengthening veteran-related financial support.95% confidence

Sub-Topics Property Tax Tax Incentives Veteran Healthcare

in committee · Louisiana · House Mar 9, 2026

HB 543: TAX EXEMPTIONS/HOMESTEAD: Provides relative to the homestead exemption (OR SEE FISC NOTE LF RV)

HB 543 would increase the homestead property tax exemption in Louisiana from $5,000 to $7,500 of assessed value for qualifying homeowners, effective January 1, 2027, if a related constitutional amendment passes in a statewide election. It also provides residential lessees with a tax credit equal to the tax on $7,500 of assessed value (capped at their actual tax bill), but only if they do not qualify for the homestead exemption themselves. The bill directly affects homeowners who claim homestead status and residential renters in Louisiana. The exemption amount change applies statewide, with historical adjustments for Orleans Parish noted in the text. The bill’s implementation is contingent on voter approval of a constitutional amendment, as specified in Section 2.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases homestead tax exemption from $5k to $7.5k and provides tax credits for lessees, directly reducing tax burden for qualifying homeowners and renters, aligning with tax relief indicators.95% confidence ✓ HousingSupports HousingIncreases homestead tax exemption and provides tenant tax credit, reducing housing costs for qualifying homeowners and renters.92% confidence

Sub-Topics Property Tax Tax Credits Tax Incentives Property Taxes

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signed · Louisiana · House May 29, 2026

HB 217: TAX/AD VALOREM-EXEMPTION: Authorizes an optional property tax exemption for blighted or derelict properties that have been rehabilitated and provides with respect to local redevelopment plans (EN SEE FISC NOTE LF RV See Note)

HB 217 allows Louisiana parishes to optionally offer property tax exemptions for blighted or derelict properties that have been rehabilitated. If a parish adopts this exemption, it would provide up to 75% tax relief on residential properties for up to 20 years, or up to 25% relief on adjacent unimproved land for up to 10 years, subject to specific rehabilitation standards. Parishes must establish application processes, approval criteria, and revocation rules for property owners who hold title to qualifying rehabilitated properties. The exemption applies only to properties meeting the bill's definitions of "blighted" (court-declared public nuisance) or "derelict" (structurally unsafe, fire hazards, or dangerous conditions). The policy would take effect for tax years starting January 1, 2027, pending a constitutional amendment approval.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax relief via property tax exemptions for rehabilitated blighted properties, reducing owner burden and encouraging redevelopment.95% confidence ✓ HousingSupports HousingOffers tax incentives for rehabilitating blighted properties, directly promoting housing development and affordability through 75% tax relief for 20 years on residential rehab.92% confidence

Sub-Topics Property Tax Tax Incentives Community Development Property Taxes

in committee · Louisiana · House Mar 9, 2026

HB 440: TAX EXEMPTIONS/HOMESTEAD: (Constitutional Amendment) Authorizes a parish governing authority to increase the amount of the homestead exemption (OR SEE FISC NOTE LF RV)

HB 440 proposes a constitutional amendment to allow Louisiana parishes to increase the homestead property tax exemption from $7,500 to a maximum of $12,500 per home. It directly affects homeowners in parishes that choose to approve such increases through their local governing authorities. The bill would maintain existing exemptions for veterans (with disability ratings of 50%+) and first responders (who get an additional $2,500 exemption), while enabling parishes to add up to $5,000 more to the standard homestead exemption. The change requires voter approval and would take effect for 2027 property taxes.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases homestead property tax exemption, providing direct tax relief to homeowners (middle/low income) by reducing their tax burden.95% confidence ✓ HousingSupports HousingBill increases homestead tax exemption (from $7,500 to $12,500), reducing property tax burden for homeowners, directly supporting property rights under housing policy.85% confidence

Sub-Topics Property Tax Tax Incentives Property Taxes

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