Act 39 (2026 Regular Session)
Louisiana SOS publishes no official arguments, yes/no statements, or fiscal notes (PAR Louisiana guide is nonpartisan but unofficial).
GAP-FILL 2026-10-10: fiscal_impact quoted verbatim from Louisiana Legislative Fiscal Office, Fiscal Note - SB180 Enrolled (26RS), Expenditure and Revenue Explanation sections (https://legis.la.gov/legis/ViewDocument.aspx?d=1471476). Single-sourced (one official document). Five-year expenditure/revenue tables in the note are not reproduced; see URL.
Do you support an amendment to allow the surviving spouse of a deceased veteran with a service-connected disability, who receives the additional property tax exemption, to make a one-time transfer of the additional property tax exemption to a subsequent qualifying property? (Effective January 1, 2027) (Amends Article VII, Section 21(K)(1))
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Act 39 (2026 Regular Session) - Proposing to amend Article VII, Section 21(K)(1) of the Constitution of Louisiana, relative to ad valorem tax exemptions; to provide relative to the ad valorem tax exemption for certain disabled veterans and their surviving spouses; to allow for the transfer of certain exemptions by a surviving spouse; to provide for limitations; to provide for effectiveness; and to specify an election for submission of the proposition to electors and provide a ballot proposition.
EXPENDITURE EXPLANATION The Secretary of State may incur minimal ballot processing costs associated with this measure. As a regular practice, the Secretary of State typically budgets for up to 10 constitutional amendments and statewide propositions for the fall statewide elections. To the extent the ballot includes more than 10 constitutional amendments and statewide propositions, the Secretary of State may require additional SGF resources for the November 3, 2026, statewide election. Any expenditure impact would be realized in FY 27. There is no other anticipated direct material effect on governmental expenditures as a result of this measure. Any administrative workload needed to transfer a small number of existing tax exemptions from one property to another is expected to be minimal. REVENUE EXPLANATION Proposed constitutional amendment may result in a decrease in tax revenues to the extent that surviving spouses transfer a tax exemption to a new homestead when they would otherwise have lost the tax exemption altogether; however, the aggregate revenue impact is not expected to be significant. According to data received from the Louisiana Tax Commission, there were 229 surviving spouses claiming the serviceconnected disability tax exemption in 2025 for a total exempt assessed value of approximately $1.6 M. At the 2025 average parish-wide millage of 105 mills, $1.6 M in assessed value equals $168,000 in forgone tax revenue due to the exemption. The portion of these spouses who will purchase a new home and therefore benefit from proposed constitutional amendment in any given year is indeterminable but expected to be low, and therefore any tax impacts in the near future are expected to be minimal.
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Not published by the state
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