Louisiana / State / 2026 Regular Session, SB 180

Act 39 Proposed amendment dropping the occupy-and-own condition for surviving spouses

Watching a later dateAwaiting a voteScope changed

2026 Regular Session, SB 180Would take effect

Expands benefits Would let the surviving spouse of a disabled veteran keep the expanded homestead exemption without the occupy-and-own condition and move it once to a new home.

Not law. The measure goes to Louisiana voters at the statewide election on November 3, 2026. If it is ratified it drops the occupy-and-own condition for a surviving spouse and adds a one-time transfer to a new home, effective January 1, 2027 for taxable years beginning that day. Nothing in it is in force unless and until the vote passes.

Progress

Path to law: Measure referred to the voters

  1. Introduced Done, Prefiled in the Senate
  2. In committee Done, Senate Revenue and Fiscal Affairs
  3. Passed one chamber Done, Senate, 38-0
  4. Passed the legislature Done, House passed it amended 92-0 on May 6; Senate concurred 36-0
  5. On the ballot Done, Sent to the Secretary of State as Act 39
  6. Approved by voters Next
  7. In effect Not yet

Sponsors

  • Franklin J. FoilSponsor, Republican, Senate, District 16

What it touches

  • La. Const. art. VII, § 21(K)(1)

Catalog entries (2)

Official record

Read Act 39 on the jurisdiction's own record