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SB 7

TAX/AD VALOREM: Constitutional Amendment to authorize a parish governing authority to increase the homestead exemption. (2/3- CA13s1(A))(1/1/27)

2026 Regular Session Introduced by Caleb Kleinpeter

Constitutional amendment empowers Louisiana parishes to independently increase homestead property tax exemptions, enabling local tax policy variation but risking revenue loss and unequal tax burdens statewide.

Prefiled and under the rules provisionally referred to the Committee on Revenue and Fiscal Affairs.
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Bill Summary · SB 7

Legislative bill overview

SB 7 proposes a constitutional amendment that would allow parish (county-level) governing authorities in Louisiana to independently increase homestead exemptions beyond current state-set limits. Currently, homestead exemptions are set at the state level. This amendment would delegate that authority to individual parishes, enabling them to adjust exemption amounts for their local jurisdictions.

Why is this important

Homestead exemptions reduce property taxes for owner-occupied homes, directly affecting both individual homeowners' tax bills and local government revenue. Shifting this authority from the state to parishes would allow communities with different economic needs and housing markets to customize tax policy locally, but would also create significant variation in tax burdens across Louisiana and potentially fragment the state tax base.

Potential points of contention

  • Revenue impact: Parishes increasing exemptions would reduce local government tax revenue unless offset by raising millage rates, potentially affecting schools, infrastructure, and services
  • Equity concerns: Creates disparate tax treatment across parishes—identical homes could have vastly different tax obligations depending on parish of residence
  • Property tax burden shift: May incentivize parishes to raise overall tax rates on non-homestead properties (commercial, rental, etc.) to compensate for lost homestead revenue

Compiled from official sources — confirm details with the bill’s official record.

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