FIRST RESPONDER HOMESTEAD EXEMPTION

Existing Constitution:

The Louisiana Constitution authorizes the imposition of ad valorem property taxes by local governing authorities.

The constitution further provides that certain property is exempt from ad valorem taxation, including property qualifying for the homestead exemption. The homestead exemption applies to the first $7,500 of the assessed valuation of property.

Proposed Constitutional Amendment:

Retains existing constitutional provisions and authorizes parish governing authorities to approve an additional ad valorem tax exemption of up to $2,500 of the assessed valuation of property receiving the homestead exemption that is owned and occupied by a qualified first responder.

Definition of “First Responder”:

Volunteer Firefighter:

A volunteer firefighter who has completed within the tax year no fewer than twenty-four (24) hours of firefighter continuing education and is:

• An active member of the Louisiana State Firemen's Association, or
• Listed on the departmental personnel roster of the Volunteer Firefighter Insurance Program of the Office of State Fire Marshal.

Full-Time Public Employee:

A full-time public employee whose duties include responding rapidly to an emergency and who resides in the same parish in which their employer is located.

The term “first responder” includes:

1. Peace officer – any sheriff, police officer, or other person deputized by proper authority to serve as a peace officer.
2. Fire protection personnel.
3. An individual certified as emergency medical services personnel.
4. An emergency response operator or emergency services dispatcher who provides communication support services for an agency by responding to requests for assistance in emergencies.

Local Approval Requirement:

The amendment applies only in a parish if approved by the parish governing authority.

Assessor Requirements:

Each parish tax assessor must establish an annual application procedure for individuals seeking the exemption.

Revenue Impact:

Any decrease in a taxing district’s total amount of ad valorem tax collected as a result of this amendment must be absorbed by the district’s taxing authority.

Implementation of this exemption shall not:

• Trigger a reappraisal of property, nor
• Cause an adjustment of millages.

Election & Effective Date:

Submitted to voters at the statewide election held November 18, 2023.

Effective January 1, 2024, and applicable to ad valorem taxes due beginning in tax year 2024 and thereafter.