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SLS 26RS-14 ORIGINAL
2026 Regular Session
SENATE BILL NO. 88
BY SENATOR MILLER
TAX/AD VALOREM. Constitutional Amendment to authorize the local governing authority
of a parish to provide an increase to the homestead exemption. (2/3-CA13s1(A))
1 A JOINT RESOLUTION
2 Proposing to add Article VII, Section 21(P) of the Constitution of Louisiana, relative to ad
3 valorem tax exemptions; to provide for an additional exemption for property eligible
4 for the homestead exemption under certain circumstances; to require the parish
5 governing authority to approve the ad valorem tax exemption; to require taxing
6 authorities to absorb the loss of revenue as a result of the exemptions; to provide
7 relative to reappraisals; and to specify an election for submission of the proposition
8 to electors and provide a ballot proposition.
9 Section 1. Be it resolved by the Legislature of Louisiana, two-thirds of the members
10 elected to each house concurring, that there shall be submitted to the electors of the state, for
11 their approval or rejection in the manner provided by law, a proposal to add Article VII,
12 Section 21(P) of the Constitution of Louisiana, to read as follows:
13 §21. Other Property Exemptions
14 Section 21. In addition to the homestead exemption provided for in Section
15 20 of this Article, the following property and no other shall be exempt from ad
16 valorem taxation:
17 * * *
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
SB NO. 88
SLS 26RS-14 ORIGINAL
1 (P)(1) In addition to the homestead exemption authorized pursuant to
2 the provisions of Section 20 of this Article, which applies to the first seven
3 thousand five hundred dollars of the assessed valuation of property, a parish
4 governing authority may approve an additional exemption of up to twenty-two
5 thousand five hundred dollars of the assessed valuation of property receiving
6 the homestead exemption within its parish.
7 (2) The exemption provided for in this Paragraph shall only apply in a
8 parish if the additional exemption is approved by the parish governing
9 authority.
10 (3) Notwithstanding any provision of this Constitution to the contrary,
11 any decrease in the total amount of ad valorem tax collected by the taxing
12 authority as a result of an ad valorem tax exemption granted pursuant to this
13 Paragraph shall be absorbed by the taxing authority and shall not create any
14 additional tax liability for other taxpayers in the taxing district as a result of
15 any subsequent reappraisal and valuation or millage adjustment.
16 Implementation of the exemption authorized in this Paragraph shall neither
17 trigger nor be cause for a reappraisal of property or an adjustment of millages.
18 Section 2. Be it further resolved that this proposed amendment shall be submitted to
19 the electors of the state of Louisiana at the statewide election to be held on November 3,
20 2026.
21 Section 3. Be it further resolved that on the official ballot to be used at said election
22 there shall be printed a proposition, upon which the electors of the state shall be permitted
23 to vote YES or NO, to amend the Constitution of Louisiana, which proposition shall read as
24 follows:
25 Do you support an amendment to authorize the local governing authority of
26 a parish to provide an additional exemption on property receiving the
27 homestead exemption within the parish?
28 (Adds Article VII, Section 21(P))
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
SB NO. 88
SLS 26RS-14 ORIGINAL
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Senate Legislative Services.
The keyword, summary, and digest do not constitute part of the law or proof
or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
DIGEST
SB 88 Original 2026 Regular Session Miller
Present constitution authorizes the imposition of ad valorem property taxes by local
governing authorities. Further provides that certain property is exempt from ad valorem
taxation, including the homestead exemption, which applies to the first $7,500 of the
assessed valuation of property.
Proposed constitutional amendment retains present constitution and further authorizes a
parish governing authority to approve an additional exemption of up to $22,500 of the
assessed valuation of property in the parish receiving the homestead exemption.
Proposed constitutional amendment requires the parish governing authority to approve the
enhanced homestead exemption in order for the additional exemption to apply in the parish.
Proposed constitutional amendment requires any decrease in the total amount of ad valorem
tax collected by the taxing authority to be absorbed by the taxing authority. Further provides
that implementation of the exemption shall neither trigger nor be cause for a reappraisal of
property or an adjustment of millages.
Specifies submission of the amendment to the voters at the statewide election to be held on
November 3, 2026.
(Adds Const. Art. VII, Sec. 21(P))
Page 3 of 3
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.