Present Constitution provides an additional $7,500 homestead exemption on property owned and occupied by a veteran with a service-connected disability rating of 100% by the United States Department of Veterans Affairs or the surviving spouse of the veteran if the surviving spouse occupies and remains the owner of the property.

Proposed Constitutional Amendment provides an additional $7,500 homestead exemption on property owned and occupied by a veteran with a service-connected disability rating of 100% unemployability or totally disabled by the United States Department of Veterans Affairs or the surviving spouse of the veteran if the surviving spouse occupies and remains the owner of the property on and after January 1, 2015.

Present Constitution requires a parishwide election to implement the exemption provided in the present constitution.

Proposed Constitutional Amendment provides that an additional election will not be required to implement the exemption as amended by the statewide electors on November 4, 2014, if the electors approved the exemption in the present constitution prior to November 4, 2014.