HB412

(Constitutional Amendment) Provides relative to assessment and reappraisal of property for ad valorem tax purposes and establishes a property tax exemption (OR SEE FISC NOTE LF RV)

Introduced·2/25/26
Ment Text

Louisiana HB412 proposes a constitutional amendment to change property tax rules for homeowners.

HB412 proposes a constitutional amendment to change the rules for property tax assessments and reappraisals in Louisiana. It would extend the reappraisal period from four to five years, limit the annual increase in the assessed value of homesteads to the inflation rate, and exempt from property taxes those homesteads where the owner has held the exemption and paid all taxes due for thirty or more years. The amendment would take effect January 1, 2027, and be voted on by Louisiana's electors in the November 3, 2026, statewide election.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
Ways and Means Committee
Next
Committee decision

Sponsors

0
1
R
Democratic CaucusRepublican Caucus

Calendar

Mar 17

9:00 AM

House Committee on Ways and Means

History

Mar 9

House

Read by title, under the rules, referred to the Committee on Ways and Means.

Feb 27

House

First appeared in the Interim Calendar on 2/27/2026.

Feb 25

House

Prefiled.