The LaSalle Parish Assessor’s Office is helping voters understand proposed constitutional amendments appearing on the November 3, 2026, election ballot, beginning with Amendment No. 1, which addresses property tax exemptions for surviving spouses of disabled veterans.
Amendment No. 1 would allow qualifying surviving spouses of deceased veterans with service-connected disabilities to transfer an additional homestead exemption to a new primary residence one time.
Under current Louisiana law, veterans with a service-connected disability rating of 50% or greater may qualify for additional property tax relief through an expanded homestead exemption. Surviving spouses may continue receiving that exemption as long as they remain eligible and continue to own and occupy the qualifying property.
However, the current law does not allow the additional exemption to be transferred when a surviving spouse moves to another home.
What Would Amendment No. 1 Change?
If approved, the amendment would allow a qualifying surviving spouse who already receives the additional exemption to transfer it one time to another property that qualifies for the homestead exemption.
The transferred exemption would be limited to the amount claimed on the previous home during the last year the exemption was received.
The proposed change would take effect January 1, 2027, and apply to tax years beginning on or after that date.
What Does a YES Vote Mean?
A YES vote would approve the constitutional amendment, allowing eligible surviving spouses of deceased disabled veterans to transfer their additional homestead exemption one time to a new qualifying residence.
What Does a NO Vote Mean?
A NO vote would reject the proposed amendment and leave the current law unchanged. Eligible surviving spouses could continue receiving the additional exemption on their existing qualifying homestead but would not gain the proposed transfer option.
Voters Encouraged to Review Proposed Amendments
The LaSalle Parish Assessor’s Office shared the information to help residents understand how the proposed amendment could affect property tax exemptions for surviving spouses of disabled veterans.
Amendment No. 1 is among the constitutional amendments Louisiana voters will consider during the statewide election on Tuesday, November 3, 2026.
Voters can review election information and sample ballots through the Louisiana Secretary of State’s Office.
The proposed amendment was submitted to voters through Senate Bill 180, which became Act 39 of the 2026 Regular Legislative Session.