§1710. Homestead exemption; residential lessees; tax credits
A. The purpose of this Section is to partially implement the provisions of Article VII,
Section 20(B) of the Constitution of Louisiana relative to the providing of tax relief to
residential lessees in order to provide equitable tax relief similar to that granted to
homeowners through homestead exemptions.
B. For purposes herein, a residential lessee is defined as a person who owns and
occupies a residence, including mobile homes, but does not own the land upon which the
residence is situated.
C. A residential lessee shall be entitled to a credit against any ad valorem tax
imposed relative to the residence property, in an amount equal to the amount of tax
applicable on property with an assessed valuation of seven thousand five hundred dollars or
the actual amount of tax, whichever is less, provided the residential lessee is not otherwise
entitled to the homestead exemption.
Acts 1991, No. 1034, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No.
1, 1994 R.S., eff. May 11, 1994.