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LouisianaHB 9612026 Regular SessionHouseWALLET

TAX/AD VALOREM TAX: Extends eligibility to certain trusts for an ad valorem tax exemption for a property owner who is at least sixty-five years of age or older (EN SEE FISC NOTE LF RV See Note)

Sponsored By: Les Farnum (Republican)

Signed by Governor

Revenue and Fiscal AffairsWays and Means

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

Senior home tax break extends to trusts

The law extends Louisiana’s home property-tax exemption for people age 65 or older, or qualifying surviving spouses, to certain trusts. The person who created the trust must qualify for the exemption and have owned the home immediately before the transfer. They must transfer bare ownership to the trust, keep the legal right to use the home, and continue living there. They must also qualify for the exemption as though they still held bare ownership. The exemption covers the trust’s interest for tax years beginning on or after January 1, 2028. The law takes effect January 1, 2028, only if voters approve the constitutional amendment in House Bill 514 of the 2026 Regular Session and that amendment becomes effective.

Sponsors & Cosponsors

Sponsor

  • Les Farnum

    Republican • House

Cosponsors

  • Tehmi Jahi Chassion

    Democratic • House

Roll Call Votes

All Roll Calls

Yes: 147 • No: 0

Senate vote • 5/20/2026

Rules suspended. Read by title, passed by a vote of 33 yeas and 0 nays, and ordered returned to the House. Motion to reconsider tabled.

Yes: 33 • No: 0

House vote • 4/20/2026

Read third time by title, roll called on final passage, yeas 97, nays 0. Finally passed, title adopted, ordered to the Senate.

Yes: 97 • No: 0

House vote • 3/30/2026

Reported with amendments

Yes: 17 • No: 0

Actions Timeline

  1. Signed by the Governor. Becomes Act No. 448.

    5/29/2026House

  2. Effective date: See Act.

    5/29/2026House

  3. Enrolled and signed by the Speaker of the House.

    5/25/2026House

  4. Received from the Senate without amendments.

    5/25/2026House

  5. Sent to the Governor for executive approval.

    5/22/2026House

  6. Signed by the President of the Senate.

    5/21/2026Senate

  7. Rules suspended. Read by title, passed by a vote of 33 yeas and 0 nays, and ordered returned to the House. Motion to reconsider tabled.

    5/20/2026Senate

  8. Reported without Legislative Bureau amendments. Read by title and passed to third reading and final passage.

    5/13/2026Senate

  9. Read by title and referred to the Legislative Bureau.

    5/12/2026Senate

  10. Reported favorably.

    5/11/2026Senate

  11. Read second time by title and referred to the Committee on Revenue and Fiscal Affairs.

    4/22/2026Senate

  12. Received in the Senate. Read first time by title and placed on the Calendar for a second reading.

    4/21/2026Senate

  13. Called from the calendar.

    4/20/2026House

  14. Read third time by title, roll called on final passage, yeas 97, nays 0. Finally passed, title adopted, ordered to the Senate.

    4/20/2026House

  15. Called from the calendar.

    4/14/2026House

  16. Read by title, returned to the calendar.

    4/14/2026House

  17. Notice given.

    4/14/2026House

  18. Scheduled for floor debate on 04/20/2026.

    4/14/2026House

  19. Read by title, returned to the calendar.

    4/7/2026House

  20. Notice given.

    4/7/2026House

  21. Scheduled for floor debate on 04/14/2026.

    4/7/2026House

  22. Scheduled for floor debate on 04/07/2026.

    4/1/2026House

  23. Read by title, amended, ordered engrossed, passed to 3rd reading.

    3/31/2026House

  24. Reported with amendments (17-0).

    3/30/2026House

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

    3/11/2026House

Bill Text

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