Section 47:1715 - [See Note] Exemption for property of the surviving spouse of certain military personnel, law enforcement and fire protection officers, and other first responders; eligibility for certain trustsA trust shall be eligible for the ad valorem tax exemption established pursuant to R.S. 47:1703(A)(31) which provides an exemption for the surviving spouse of certain persons who died while performing their duties as a member of the military, law enforcement or fire protection officer, volunteer firefighter, medical responder, technician, or paramedic if all of the following apply:
(1) The settlor or settlors of the trust meet the conditions for eligibility established pursuant to R.S. 47:1703(A)(31). (2) The settlor or settlors of the trust were the immediate prior owners of the homestead.(3) The naked ownership of the homestead was transferred to the trust.(4) The settlor or settlors retained a usufruct on the homestead.(5) The settlor or settlors continue to occupy the homestead.(6) The settlor or settlors would have been eligible for the exemption established pursuant to R.S. 47:1703(A)(31) had they retained the naked ownership of the homestead. Acts 2018, No. 659, §1, eff. December 12, 2018.Amended by Acts 2024EX3, No. 12,s. 1, eff. if and when the proposed amendment of Article VII of the Constitution of Louisiana contained in the Act which originated as House Bill No. 7 of this 2024 Third Extraordinary Session of the Legislature is adopted at a statewide election and becomes effective..Added by Acts 2018, No. 659,s. 1, eff. if and when the proposed 12 addition of Article VII, Sections 18(G)(6), and 21(K)(4) and (M)(4) of the Constitution of 13 Louisiana contained in the Act which originated as Senate Bill No. 163 of this 2018 Regular 14 Session of the Legislature is adopted at the statewide election to be held on November 6, 15 2018, and becomes effective..This section is set out more than once due to postponed, multiple, or conflicting amendments.