Could Kenner apply Louisiana's homestead exemption to its municipal property tax?

Plain-English summary

The City of Kenner was applying Louisiana's homestead exemption to its municipal property taxes. A First Assistant Legislative Auditor asked whether that was proper and whether the auditor could decline to certify those taxes. In Opinion 03-0184, the AG answered no to the exemption and yes to withholding certification.

The opinion said Article 7, Section 20 of the Louisiana Constitution prohibited applying the homestead exemption to municipal taxes. It also read La. R.S. 47:1705 as requiring the Legislative Auditor to review millages for constitutional compliance. On that basis, the AG said the auditor could not and should not certify the taxes Kenner calculated with the exemption.

Currency note

This opinion was issued in 2004. Subsequent statutory amendments, court decisions, or later AG opinions may have changed the analysis. Treat this page as historical context, not current legal advice. Verify current law before relying on any specific rule, deadline, or remedy mentioned here.

What the opinion meant at issuance

Kenner tax officials

The AG said applying the homestead exemption to Kenner's municipal property taxes was improper under the state constitution. The letter reaffirmed an earlier opinion sent to the city on the same point.

Legislative Auditor

The AG said La. R.S. 47:1705 required a constitutional-compliance review of millages. Under its conclusion about the exemption, the office said the auditor should not certify Kenner's taxes.

Common questions

Q: Did the AG allow Kenner to apply the homestead exemption to city property taxes?
A: No. The opinion said the state constitution prohibited the exemption for municipal taxes.

Q: Could the Legislative Auditor decline to certify those taxes?
A: Yes. The AG went further, saying the auditor could not and should not certify them as calculated.

Q: Did the AG consider this a new issue for Kenner?
A: No. The letter said the office had previously told the city that applying the exemption to municipal taxes was unconstitutional.

Background and statutory framework

The opinion relied on Article 7, Section 20 of the Louisiana Constitution of 1974 and La. R.S. 47:1705. It identified the earlier Kenner advice as Attorney General Opinion No. 89-232.

Citations and references

Statute cited: La. R.S. 47:1705. Earlier opinion: Attorney General Opinion No. 89-232.

Source

• Landing page: https://www.ag.state.la.us/Opinions
• Original PDF: https://www.ag.state.la.us/Opinion/Download/03-0184

Original opinion text

DEPARTMENT OF JUSTICE
P.O. BOX 94005
BATON ROUGE

CHARLES C. FOTI, JR.
70804-9005
ATTORNEY GENERAL

January 27, 2004
Opinion Number 03-0184

125 Homestead Exemption
Mr. Grover C. Austin, CPA
La. R. S. 47:1705
First Assistant Legislative Auditor
Article 7, Section 20 of Louisiana Constitution
Office of Legislative Auditor
City of Kenner may not apply homestead
P.O. Box 94397
exemption to municipal ad valorem taxes.
Baton Rouge, LA 70804-9397
Legislative Auditor should not certify the taxes.

Dear Mr. Austin:

The City of Kenner is applying the homestead exemption to its municipal ad valorem taxes. You question if such application is proper and you further question if it is within the auditor’s authority not to certify these taxes.

In short, it is our opinion that the City of Kenner is improperly applying the homestead exemption to its municipal ad valorem taxes. We are further of the opinion that the auditor has authority not to certify the taxes.

Article 7, Section 20 of the Louisiana Constitution of 1974 specifically prohibits the application of the homestead exemption to municipal taxes. In fact, we previously opined to the City of Kenner, in fact, that such application is unconstitutional) Our opinion remains the same.

La. R.S. 47:1705 mandates that the Legislative Auditor review millages levied by each tax recipient body and determine whether the millage is in compliance with the constitution. The constitution prohibits the application of the homestead exemption to municipal ad valorem taxes and accordingly the auditor is within his authority not to certify these taxes. In fact, it is our opinion that the auditor cannot and should not certify these taxes.

Attorney General Opinion No. 89-232

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Page 2

Opinion Number 03-0184
Mr. Grover C. Austin, CPA
First Assistant Legislative Auditor
Office of Legislative Auditor
Page -2-

We trust that this adequately responds to your request. If you have any questions or
comments, please contact our office. With kindest regards,

Yours very truly,

CHARLES C. FOTI, JR.
Attorney General

TINA-VIGARI GRANT
Assistant Attorney General

CCF, jr./TVG/dam