Representative Richard Mack introduced House Bill 300 to the Senate Committee on Revenue and Fiscal Affairs on June 8, 2025. The bill would raise the income limit for the special assessment freeze available to property owners age 65 and older from $100,000 to $150,000. "This is HB 300, and what it does is it increases the special assessment level limit. When you turn 65 years old, you're able to go to the assessor's office and get your property, your assessed value of your property frozen," Mack said.

Jeff Taylor, Livingston Parish assessor, testified in support and said the change would help retirees whose incomes remain flat while other costs rise. "I was, came to Representative Mack and asked him to carry it because it doesn't take much in today's society to to reach that level that you're at, and when you have people that retire and their income is frozen, it's nice to know that 1 of the things that we can, help with is their, assessments and keep them also low so where they can afford to be in their houses," Taylor said.

Senators asked about administrative and fiscal impacts. Taylor described the existing procedure for proving income: applicants bring tax forms for review. He told the committee, "All it does is it freezes, so there's no loss of revenue. So if you pay had your assessment last year at 120,000, well, this year it'd be at 120,000 also. It's just that it's frozen on throughout. So there's gonna be no impact." Senator Bass said he wanted that clarification on the record.

Senator Wheat moved that the committee report HB300 favorable; the motion was approved with no objections and the bill was reported favorable. The committee recorded two green cards in support: Assessor Jeff Taylor and Ty Brohmell (did not speak).

The measure now advances from the committee as a reported favorable recommendation. No fiscal impact on the state was reported during the hearing; local taxing authorities were described by the assessor as unaffected because the bill preserves the assessed value rather than removing assessment or taxes.