Senate Bill No. by Senator Duplessis proposes a constitutional amendment to extend eligibility for the special assessment level for residential property receiving the homestead exemption to individuals who meet certain federal poverty guidelines. The amendment adds new provisions to Article VII, Section 18 of the Louisiana Constitution, specifically allowing individuals who meet the federal poverty guidelines published in the prior calendar year by the U.S. Department of Health and Human Services to qualify for this special assessment level. This means that the assessment of their residential property will not increase above the total assessment for the first year they qualify, as long as they continue to meet the eligibility requirements.

Additionally, the proposed amendment retains existing provisions that apply to other qualifying individuals, such as those aged 65 and older or those with certain disabilities. It also establishes requirements for maintaining the special assessment level, including the necessity for the owner to remain the owner of the home and to continue meeting the federal poverty guidelines annually. The amendment is set to take effect on January 1, 2026, and will be submitted to voters for approval during the statewide election on November 15, 2025.