The Tangi Times
September 23, 2026
NOTICE-ST. HELENA PARISH
Proposed Constitutional Amendments to be voted on at the U.S. Senate General/Open U.S. Representative Primary/Open Primary
Election November 3, 2026
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CODING: Words which are struck through are deletions from existing law; words in boldface type and/or underscored are additions.
Proposed Amendment No. 1
Regular Session, 2026
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ACT No. 39
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SENATE BILL NO. 180
BY SENATOR FOIL
A JOINT RESOLUTION
Proposing to amend Article VII, Section 21(K)(1) of the Constitution of Louisiana, relative to ad valorem tax exemptions; to provide relative to the ad valorem tax exemption for certain disabled veterans and their surviving spouses; to allow for the transfer of certain exemptions by a surviving spouse; to provide for limitations; to provide for effectiveness; and to specify an election for submission of the proposition to electors and provide a ballot proposition.
Section 1. Be it resolved by the Legislature of Louisiana, two-thirds of the members elected to each house concurring, that there shall be submitted to the electors of the state, for their approval or rejection in the manner provided by law, a proposal to amend Article VII, Section 21(K)(1) of the Constitution of Louisiana, to read as follows:
§21. Other Property Exemptions
Section 21. In addition to the homestead exemption provided for in Section 20 of this Article, the following property and no other shall be exempt from ad valorem taxation:
* * *
(K)(1)(a) In addition to the homestead exemption authorized pursuant to the provisions of Section 20 of this Article, which applies to the first seven thousand five hundred dollars of the assessed valuation of property, the next two thousand five hundred dollars of the assessed valuation of property receiving the homestead exemption that is owned and occupied by a veteran with a service-connected disability rating of fifty percent or more but less than seventy percent by the United States Department of Veterans Affairs shall be exempt from ad valorem taxation. The surviving spouse of a deceased veteran with a service-connected disability rating of fifty percent or more but less than seventy percent by the United States Department of Veterans Affairs shall be eligible for this exemption if the surviving spouse occupies and remains the owner of the property, whether or not the exemption was in effect on the property prior to the death of the veteran. If property eligible for the exemption provided for in this Subsubparagraph has an assessed value in excess of ten thousand dollars, ad valorem property taxes shall apply to the assessment in excess of ten thousand dollars.
(b) In addition to the homestead exemption authorized pursuant to the provisions of Section 20 of this Article, which applies to the first seven thousand five hundred dollars of the assessed valuation of property, the next four thousand five hundred dollars of the assessed valuation of property owned and occupied by a veteran with a service-connected disability rating of seventy percent or more but less than one hundred percent by the United States Department of Veterans Affairs shall be exempt from ad valorem taxation. The surviving spouse of a deceased veteran with a service-connected disability rating of seventy percent or more but less than one hundred percent by the United States Department of Veterans Affairs shall be eligible for this exemption if the surviving spouse occupies and remains the owner of the property, whether or not the exemption was in effect on the property prior to the death of the veteran. If property eligible for the exemption provided for in this Subsubparagraph has an assessed value in excess of twelve thousand dollars, ad valorem property taxes shall apply to the assessment in excess of twelve thousand dollars.
(c) In addition to the homestead exemption authorized pursuant to the provisions of Section 20 of this Article, which applies to the first seven thousand five hundred dollars of the assessed valuation of property, the remaining assessed valuation of property receiving the homestead exemption that is owned and occupied by a veteran with a service-connected disability rating of one hundred percent unemployability or totally disabled by the United States Department of Veterans Affairs shall be exempt from ad valorem taxation. The surviving spouse of a deceased veteran with a service-connected disability rating of one hundred percent unemployability or totally disabled by the United States Department of Veterans Affairs shall be eligible for this exemption if the surviving spouse occupies and remains the owner of the property, whether or not the exemption was in effect on the property prior to the death of the veteran.
(d) Once a surviving spouse of a deceased veteran with a service-connected disability is eligible for and has taken the exemption, if the surviving spouse then acquires a different property which qualifies for the homestead exemption, the surviving spouse shall be entitled to a one-time transfer of the exemption to that subsequent homestead, the exemption being limited in value to the amount of the exemption claimed on the prior homestead in the last year for which the exemption was claimed. The assessor may require the submission of certain information concerning the amount of the exemption on the prior homestead for purposes of determining the extent of the exemption available for the subsequent homestead.
* * *
Section 2. Be it further resolved that the provisions of this amendment shall become effective January 1, 2027, and shall apply to all taxable years beginning on January 1, 2027.
Section 3. Be it further resolved that this proposed amendment shall be submitted to the electors of the state of Louisiana at the statewide election to be held on November 3, 2026.
Section 4. Be it further resolved that on the official ballot to be used at said election there shall be printed a proposition, upon which the electors of the state shall be permitted to vote YES or NO, to amend the Constitution of Louisiana, which proposition shall read as follows:
Do you support an amendment to allow the surviving spouse of a deceased veteran with a service-connected disability, who receives the additional property tax exemption, to make a one-time transfer of the additional property tax exemption property tax exemption to a subsequent qualifying property? (Effective January 1, 2027) (Amends Article VII, Section 21(K)(1))
Proposed Amendment No. 2
Regular Session, 2026
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ACT No. 273
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HOUSE BILL NO. 521
BY REPRESENTATIVES WILDER, AMEDEE, BAMBURG, BAYHAM, BERAULT,
BILLINGS, BOUDREAUX, BOURRIAQUE, BRASS, CARVER, CHASSION,
CHENEVERT, COATES, COX, CREWS, DESHOTEL, DEWITT, DICKERSON,
EDMONSTON, EGAN, FIRMENT, FONTENOT, FREIBERG, GALLE, HEBERT,
HORTON, KNOX, LACOMBE, JACOB LANDRY, MARTINEZ, MELERINE,
OWEN, SCHAMERHORN, TAYLOR, TURNER, WILEY, AND WRIGHT
A JOINT RESOLUTION
Proposing to amend Article VII, Section 23(C) of the Constitution of Louisiana, relative to ad valorem property tax millage rate adjustments; to provide for maximum authorized millage rates; to provide for applicability; to provide for an effective date; to provide for submission of the proposed amendment to the electors; and to provide for related matters.
Section 1. Be it resolved by the Legislature of Louisiana, two-thirds of the members elected to each house concurring, that there shall be submitted to the electors of the state of Louisiana, for their approval or rejection in the manner provided by law, a proposal to amend Article VII, Section 23(C) of the Constitution of Louisiana, to read as follows:
§23. Adjustment of Ad Valorem Tax Millages
Section 23.
* * *
(C) Increases Permitted. Nothing herein shall prohibit a taxing authority from collecting, in the year in which Sections 18 and 20 of this Article are implemented or in any subsequent year, a larger dollar amount of ad valorem taxes by (1) levying additional or increased millages as provided by law or (2) placing additional property on the tax rolls. Increases in the millage rate in excess of the rates established as provided by Paragraph (B) above of this Section but not in excess of the prior year’s maximum authorized millage rate approved by this constitution and approved by the taxing authority until the authorized millage rate expires may be levied by a two-thirds vote of the total membership of a taxing authority without further voter approval but only after a public hearing held in accordance with the open meeting law; however, in addition to any other requirements of the open meetings law, public notice of the time, place, and subject matter of such hearing shall be published on two separate days no less than thirty days before the public hearing. Such public notice shall be published in the official journal of the taxing authority, and another newspaper with a larger circulation within the taxing authority than the official journal of the taxing authority, if there is one.
* * *
Section 2. Be it further resolved that the provisions of the amendment contained in this Joint Resolution shall become effective January 1, 2027, and shall be applicable to all taxable years beginning on or after January 1, 2027.
Section 3. Be it further resolved that this proposed amendment shall be submitted to the electors of the state of Louisiana at the statewide election to be held on November 3, 2026.
Section 4. Be it further resolved that on the official ballot to be used at the election, there shall be printed a proposition, upon which the electors of the state shall be permitted to vote YES or NO, to amend the Constitution of Louisiana, which proposition shall read as follows:
Do you support an amendment to allow a
local taxing authority to continue to levy a
lower millage rate without losing its ability to
adjust to the maximum authorized millage rate
from a prior year’s reassessment? (Effective
January 1, 2027) (Amends Article VII, Section 23(C))
Proposed Amendment No. 3
Regular Session, 2026
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ACT No. 271
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HOUSE BILL NO. 51
BY REPRESENTATIVE VILLIO
A JOINT RESOLUTION
Proposing to add Article I, Section 18(C) of the Constitution of Louisiana, relative to the right to bail; to prohibit bail for offenders who have been convicted of certain offenses; to provide for submission of the proposed amendment to the electors; and to provide for related matters.
Section 1. Be it resolved by the Legislature of Louisiana, two-thirds of the members elected to each house concurring, that there shall be submitted to the electors of the state of Louisiana, for their approval or rejection in the manner provided by law, a proposal to add Article I, Section 18(C) of the Constitution of Louisiana, to read as follows:
§18. Right to Bail
Section 18.
* * *
(C) However, after conviction, a person shall not be bailable if the offense
is an aggravated offense as defined by R.S. 15:541 that is committed against a victim
who is a minor.
Section 2. Be it further resolved that this proposed amendment shall be submitted
to the electors of the state of Louisiana at the statewide election to be held on November 3,
2026.
Section 3. Be it further resolved that on the official ballot to be used at the election,
there shall be printed a proposition, upon which the electors of the state shall be permitted
to vote YES or NO, to amend the Constitution of Louisiana, which proposition shall read as
follows:
Do you support an amendment to prohibit a defendant from being released on any post-conviction bail if the defendant is convicted of an aggravated offense against a minor child? (Adds Article I, Section 18(C))
Proposed Amendment No. 4
Regular Session, 2026
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ACT No. 414
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HOUSE BILL NO. 225
BY REPRESENTATIVES BAYHAM AND MANDIE LANDRY
A JOINT RESOLUTION
Proposing to amend Article IV, Section 3(B) of the Constitution of Louisiana, to provide for
the term limit for the office of the governor; to provide for a lifetime term limit; to
provide that the limit is not limited to service in successive terms; to provide for
submission of the proposed amendment to the electors; and to provide for related
matters.
Section 1. Be it resolved by the Legislature of Louisiana, two-thirds of the members elected to each house concurring, that there shall be submitted to the electors of the state of
Louisiana, for their approval or rejection in the manner provided by law, a proposal to
amend Article IV, Section 3(B) of the Constitution of Louisiana, to read as follows:
§3. Election; Term
Section 3.
* * *
(B) Limitation on Governor. A person who has served as governor for more than one and one-half terms in two consecutive terms shall not be elected governor for the succeeding term.
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Section 2. Be it further resolved that this proposed amendment shall be submitted to the electors of the state of Louisiana at the statewide election to be held on November 3, 2026.
Section 3. Be it further resolved that on the official ballot to be used at the election, there shall be printed a proposition, upon which the electors of the state shall be permitted to vote YES or NO, to amend the Constitution of Louisiana, which proposition shall read as follows:
Do you support an amendment to prohibit a person who has served more than one and one-half terms as governor from being elected as governor for any future term? (Amends Article IV, Section 3(B))
Proposed Amendment No. 5
Regular Session, 2026
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Act No. 606
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HOUSE BILL NO. 27
BY REPRESENTATIVE MCMAKIN
A JOINT RESOLUTION
Proposing to amend Article VII, Section 10(D)(2)(b)(iii) of the Constitution of Louisiana, relative to application of certain state monies to state retirement system unfunded accrued liability; to remove requirement that such monies be applied to the oldest system liabilities first; to provide for submission of the proposed amendment to the electors; and to provide for related matters.
Notice of intention to introduce this Act has neem published as provided by Article X, Section 29(C) of the Constitution of Louisiana.
Section 1. Be it resolved by the Legislature of Louisiana, two-thirds of the members elected to each house concurring, that there shall be submitted to the electors of the state of Louisiana, for their approval or rejection in the manner provided by law, a proposal to amend Article VII, Section 10(D)(2)(b)(iii) of the Constitution of Louisiana, to read as follows:
§10. Expenditure of State Funds
Section 10.
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(D) Appropriations.
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(2) Except as otherwise provided in this constitution, the appropriation or allocation of any money designated in the official forecast as nonrecurring shall be made only for the following purposes:
* * *
(b)
* * *
(iii) For Fiscal Year 2024-2025 and each fiscal year thereafter, the legislature shall appropriate no less than twenty-five percent of any money designated in the official forecast as nonrecurring to the state retirement systems for application to their unfunded accrued liability. Money appropriated pursuant to this Item shall be applied by the receiving system to its outstanding positive amortization bases in the order in which they were created, from oldest to newest. The legislature may provide by law for a formula to distribute the nonrecurring money between those state retirement systems that have unfunded accrued liability. If the legislature has not provided by law for a distribution formula, nonrecurring money shall be appropriated pursuant to this Item to each system in the proportion that the system’s total unfunded accrued liability bears to the total of all state system unfunded accrued liability, using the most recent system valuations adopted by the Public Retirement Systems’ Actuarial Committee or its successor. Any payment to a state retirement system made pursuant to the provisions of this Item shall not be used, directly or indirectly, to fund cost-of-living increases for such system.
* * *
Section 2. Be it further resolved that this proposed amendment shall be submitted
to the electors of the state of Louisiana at the statewide election to be held on November 3,
2026.
Section 3. Be it further resolved that on the official ballot to be used at the election,
there shall be printed a proposition, upon which the electors of the state shall be permitted
to vote YES or NO, to amend the Constitution of Louisiana, which proposition shall read as follows:
Do you support an amendment to authorize a
state retirement system to apply any nonrecurring
state monies it receives to any of its unfunded
accrued liability rather than requiring application
to its oldest unfunded accrued liability?
(Amends Article VII, Section 10(D)(2)(b)(iii))
Proposed Amendment No. 6
Regular Session, 2026
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ACT No. 274
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HOUSE BILL NO. 514
BY REPRESENTATIVES FARNUM AND CHASSION
A JOINT RESOLUTION
Proposing to add Article VII, Section 21(P) of the Constitution of Louisiana, relative to ad
valorem taxation; to extend an ad valorem tax exemption for property owners who are sixty-five years of age or older; to provide for the amount of the exemption; to provide for requirements and limitations; to provide for implementation of the exemption by parishes and municipalities; to prohibit the reappraisal and valuation of property for purposes of millage adjustments under certain circumstances; to provide for applicability; to provide for an effective date; to provide for submission of the proposed amendment to the electors; and to provide for related matters.
Section 1. Be it resolved by the Legislature of Louisiana, two-thirds of the members elected to each house concurring, that there shall be submitted to the electors of the state of Louisiana, for their approval or rejection in the manner provided by law, a proposal to add Article VII, Section 21(P) of the Constitution of Louisiana, to read as follows:
§21. Other Property Exemptions
Section 21. In addition to the homestead exemption provided for in Section 20 of this Article, the following property and no other shall be exempt from ad valorem taxation:
* * *
(P)(1) In addition to the homestead exemption authorized pursuant to the provisions of Section 20 of this Article, which applies to the first seven thousand five hundred dollars of the assessed valuation of property, an additional exemption shall apply to property receiving the homestead exemption that is owned and occupied by a person who is at least sixty-five years of age or older and who qualifies for the special assessment level pursuant to Article VII, Section 18(G)(1)(a)(i) of this constitution. The amount of the additional exemption shall be as follows:
(a) For persons sixty-five years of age but not yet sixty-nine years of age, the
next six thousand dollars of the assessed valuation of the property shall be exempt from ad valorem taxation.
(b) For persons sixty-nine years of age but not yet seventy-three years of age, the next twelve thousand dollars of the assessed valuation of the property shall be exempt from ad valorem taxation.
(c) For persons seventy-three years of age but not yet seventy-seven years of
age, the next eighteen thousand dollars of the assessed valuation of the property shall be exempt from ad valorem taxation.
(d) For persons seventy-seven years of age but not yet eighty-one years of
age, the next twenty-four thousand dollars of the assessed valuation of the property shall be exempt from ad valorem taxation.
(e) For persons eighty-one years of age and older, the next thirty thousand dollars of the assessed valuation of the property shall be exempt from ad valorem taxation.
(2) The surviving spouse of a property owner claiming the exemption shall be eligible for the exemption provided for in this Paragraph if the surviving spouse occupies and remains the owner of or retains a usufruct on the property and is not more than five years younger than the owner.
(3) The exemption provided in this Paragraph shall be applicable in any parish or municipality in which the exemption has been approved by a majority of the electors of the parish or municipality voting at an election called for that purpose.
(4) Notwithstanding any provision of this constitution to the contrary, any decrease in the total amount of ad valorem tax collected by the taxing authority as a result of the exemption shall be absorbed by the taxing authority and shall not create any additional tax liability for other taxpayers in the taxing district as a result of any subsequent reappraisal and valuation or millage adjustment. Implementation of the exemption authorized in this Paragraph shall neither trigger nor cause for a reappraisal of property or an adjustment of millages pursuant to the provisions of Section 23(B) of this Article.
(5) A trust shall be eligible for the exemption provided for this Paragraph as provided by law.
Section 2. Be it further resolved that the provisions of the amendment contained in this Joint Resolution shall become effective January 1, 2028, and shall be applicable to all tax years beginning on or after January 1, 2028.
Section 3. Be it further resolved that this proposed amendment shall be submitted to the electors of the state of Louisiana at the statewide election to be held on November 3, 2026.
Section 4. Section 4. Be it further resolved that on the official ballot to be used at the election, there shall be printed a proposition, upon which the electors of the state shall be permitted to vote YES or NO, to amend the Constitution of Louisiana, which proposition shall read as follows:
Do you support an amendment to authorize parishes and municipalities to extend an additional property tax exemption for property subject to the homestead exemption that is owned and occupied by a person who is at least sixty-five years of age and who qualifies for the special assessment level? (Effective January 1, 2028) (Adds Article VII, Section 21(P))
Proposed Amendment No. 7
Regular Session, 2026
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ACT No. 607
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SENATE BILL NO. 228
BY SENATOR DUPLESSIS AND REPRESENTATIVES BOYD, BRASS, BRAUD, BRYANT, CHASSION, FISHER, FREEMAN, GREEN, JACKSON, TRAVIS JOHNSON, JORDAN, KNOX, LAFLEUR, MANDIE LANDRY, TERRY LANDRY, LARVADAIN, LYONS, MARCELLE, MENA, MILLER, MOORE, NEWELL, THOMPSON, WALTERS AND YOUNG
A JOINT RESOLUTION
Proposing to amend Article VII, Section 14(B) of the Constitution of Louisiana, relative to water utility service lines; to provide for the use of public funds to remove or replace drinking water utility service lines located on property owned by utility customers; to provide relative to identifying, inventorying water utility service lines made of or affected by certain hazardous materials; to specify an election for submission of the proposition to electors and provide a ballot proposition.
Section 1. Be it resolved by the Legislature of Louisiana, two-thirds of the members
elected to each house concurring, that there shall be submitted to the electors of the state, for
their approval or rejection in the manner provided by law, a proposal to amend Article VII,
Section 14(B) of the Constitution of Louisiana, to read as follows:
§14. Donation, Loan, or Pledge of Public Credit
Section 14. (A) * * *
(B) Authorized Uses. Nothing in this Section shall prevent (1) the use of public funds for programs of social welfare for the aid and support of the needy; (2) contributions of public funds to pension and insurance programs for the benefit of public employees; (3) the pledge of public funds, credit, property, or things of value for public purposes with respect to the issuance of bonds or other evidences of indebtedness to meet public obligations as provided by law; (4) the return of property, including mineral rights, to a former owner from whom the property had previously been expropriated, or purchased under threat of expropriation, when the legislature by law declares that the public and necessary purpose which originally supported the expropriation has ceased to exist and orders the return of the property to the former owner under such terms and conditions as specified by the legislature; (5) acquisition of stock by any institution of higher education in exchange for any intellectual property; (6) the donation of abandoned or blighted housing property by the governing authority of a municipality or a parish to a nonprofit organization which is recognized by the Internal Revenue Service as a 501(c)(3) or 501(c)(4) nonprofit organization and which agrees to renovate and maintain such property until conveyance of the property by such organization; (7) the deduction of any tax, interest, penalty, or other charges forming the basis of tax liens on blighted property so that they may be subordinated and waived in favor of any purchaser who is not a member of the immediate family of the blighted property owner or which is not any entity in which the owner has a substantial economic interest, but only in connection with a property renovation plan approved by an administrative hearing officer appointed by the parish or municipal government where the property is located; (8) the deduction of past due taxes, interest, and penalties in favor of an owner of a blighted property, but only when the owner sells the property at less than the appraised value to facilitate the blighted property renovation plan approved by the parish or municipal government and only after the renovation is completed such deduction being canceled, null and void, and to no effect in the event ownership of the property in the future reverts back to the owner or any member of his immediate family; (9) the donation by the state of asphalt which has been removed from state roads and highways to the governing authority of the parish or municipality where the asphalt was removed, or if not needed by such governing authority, then to any other parish or municipal governing authority, but only pursuant to a cooperative endeavor agreement between the state and the governing authority receiving the donated property; (10) the investment in stocks of a portion of the Rockefeller Wildlife Refuge Trust and Protection Fund, created under the provisions of R.S. 56:797, and the Russell Sage or Marsh Island Refuge Fund, created under the provisions of R.S. 56:798, such portion not to exceed thirty-five percent of each fund; (11) the investment in stocks of a portion of the state-funded permanently endowed funds of a public or private college or university, not to exceed thirty-five percent of the public funds endowed; (12) the investment in equities of a portion of the Medicaid Trust Fund for the Elderly created under the provisions of R.S. 46:2691 et seq., such portion not to exceed thirty-five percent of the fund; (13) the investment of public funds to capitalize a state infrastructure bank and the loan, pledge, or guarantee of public funds by a state infrastructure bank solely for transportation projects; (14) pursuant to a written agreement, the donation of the use of public equipment and personnel by a political subdivision upon request to another political subdivision for an activity or function the requesting political subdivision is authorized to exercise; or (15) a political subdivision from waiving charges for water if the charges are the result of water lost due to damage to the water delivery infrastructure and that damage is not the result of any act or failure to act by the customer being charged for the water; or (16) the use of public funds by a political subdivision for the purpose of identifying, inventorying, removing or replacing drinking water utility service lines made of or affected by materials as specified or prescribed by the Lead and Copper Rule Improvements of the United States Environmental Protection Agency, promulgated October 30, 2024, or subsequent promulgation, on property owned by utility customers.
* * *
Section 2. Be it further resolved that this proposed amendment shall be submitted to the electors of the state of Louisiana at the statewide election to be held on November 3, 2026.
Section 3. Be it further resolved that on the official ballot to be used at said election there shall be printed a proposition, upon which the electors of the state shall be permitted to vote YES or NO, to amend the Constitution of Louisiana, which proposition shall read as
follows:
Do you support an amendment to allow for the use of public funds by a political subdivision for the purpose of identifying, inventorying, removing or replacing drinking water utility service lines made of or affected by materials as specified or prescribed by the Lead and Copper Rule Improvements of the United States Environmental Protection Agency, promulgated October 30, 2024, or subsequent promulgation, on property owned by utility customers?
(Amends Article VII, Section 14)
Proposed Amendment No. 8
Regular Session, 2026
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ACT No. 277
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HOUSE BILL NO. 192
BY REPRESENTATIVE OWEN AND SENATORS ALLAIN, BARROW, BASS, CATHEY, CLOUD, EDMONDS, FESI, HODGES, JACKSON-ANDREWS, MIGUEZ, PRESSLY, SEABAUGH, AND WHEAT
A JOINT RESOLUTION
Proposing to amend Article I, Section 4(B)(4) of the Constitution of Louisiana, relative to the right to property; to prohibit expropriation by foreign adversaries; to provide for submission of the proposed amendment to the electors; and to provide for related matters.
Section 1. Be it resolved by the Legislature of Louisiana, two-thirds of the members elected to each house concurring, that there shall be submitted to the electors of the state of Louisiana, for their approval or rejection in the manner provided by law, a proposal to amend Article I, Section 4(B)(4) of the Constitution of Louisiana, to read as follows:
§4. Right to Property
Section 4.
* * *
(B)
* * *
(4) Property shall not be taken or damaged by any private entity authorized by law to expropriate, except for a public and necessary purpose and with just compensation paid to the owner; in such proceedings, whether the purpose is public and necessary shall be a judicial question. No private entity that is a foreign adversary or an agent of a foreign adversary, as defined by law, shall take or damage property.
* * *
Section 2. Be it further resolved that this proposed amendment shall be submitted to the electors of the state of Louisiana at the statewide election to be held on November 3, 2026.
Section 3. Be it further resolved that on the official ballot to be used at the election, there shall be printed a proposition, upon which the electors of the state shall be permitted to vote YES or NO, to amend the Constitution of Louisiana, which proposition shall read as follows:
Do you support an amendment to prohibit expropriation of property by a foreign adversary or an agent of a foreign adversary?
(Amends Article I, Section 4(B)(4))
Proposed Amendment No. 9
Regular Session, 2025
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ACT No. 220
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HOUSE BILL NO. 300
BY REPRESENATIVE MACK
A JOINT RESOLUTION
Proposing to amend Article VII, Section 18(G)(1)(a)(ii) of the Constitution of Louisiana, relative to ad valorem taxation; to provide for assessment of property for ad valorem tax purposes; to provide with respect to the special assessment level; to provide with respect to the income limit associated with qualifying for the special assessment level; to provide for an effective date; to provide for submission of the proposed amendment to the electors; and to provide for related matters.
Section 1. Be it resolved by the Legislature of Louisiana, two-thirds of the members elected to each house concurring, that there shall be submitted to the electors of the state of Louisiana, for their approval or rejection in the manner provided by law, a proposal to amend Article VII, Section 18(G)(1)(a)(ii) of the Constitution of Louisiana, to read as follows:
§18. Ad Valorem Taxes
Section 18.
* * *
(G) Special Assessment Level.
(a)
* * *
(ii) Any person or persons shall be prohibited from receiving the special assessment as provided in this Section if such person’s or persons’ adjusted gross income, as reported in the federal tax return for the year prior to the application for the special assessment, exceeds one hundred fifty thousand dollars. For persons applying for the special assessment whose filing status is married filing separately, the adjusted gross income for purposes of this Section shall be determined by combining the adjusted gross income on both federal tax returns. The assessor may establish an applicant’s income eligibility for the special assessment level by verifying the applicant’s federal adjusted gross income as reported on the Louisiana income tax return for the year prior to the application. Beginning for the tax year 2026 2028 and for each tax year thereafter, the one hundred fifty thousand dollar limit shall be adjusted annually by the Consumer Price Index as reported by the United States Government. Notwithstanding any provision of this constitution to the contrary, a decrease in the total amount of ad valorem tax collected by a taxing authority as a result of the special assessment level shall be absorbed by the taxing authority and shall not create any additional tax liability for other taxpayers in the taxing district as a result of any subsequent reappraisal and valuation or millage adjustment. Implementation of the special assessment level shall neither trigger nor be cause for a reappraisal of property or an adjustment of millages pursuant to the provisions of Article VII, Section 23(B) of this constitution.
* * *
Section 2. Be it further resolved that the provisions of the amendment contained in this Joint Resolution shall become effective on January 1, 2027, and shall be applicable to all tax years beginning on or after January 1, 2027.
Section 3. Be it further resolved that this proposed amendment shall be submitted to the electors of the state of Louisiana at the statewide election to be held on November 3, 2026.
Section 4. Be it further resolved that on the official ballot to be used at the election, there shall be printed a proposition, upon which the electors of the state shall be permitted to vote YES or NO, to amend the Constitution of Louisiana, which proposition shall read as follows:
Do you support an amendment to increase the maximum amount of income a person may receive and still qualify for the special assessment level for residential property receiving the homestead exemption? (Effective January 1, 2027) (Amends Article VII, Section 18(G)(1)(a)(ii))
Proposed Amendment No. 10
Regular Session, 2026
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ACT No. 272
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HOUSE BILL NO. 214
BY REPRESENTATIVES CHANCE HENRY AND CHASSION AND SENATORS BARROW, BOUDREAUX, JACKSON-ANDREWS, JENKINS, AND PRICE
A JOINT RESOLUTION
Proposing to add Article VII, Section 21(P) of the Constitution of Louisiana, relative to ad valorem taxes; to authorize the exemption of certain property from ad valorem taxes subject to conditions provided in law; to require the legislature to enact laws relative to implementation of the exemption; to provide for applicability; to provide for an effective date; to provide for submission of the proposed amendment to the electors; and to provide for related matters.
Section 1. Be it resolved by the Legislature of Louisiana, two-thirds of the members elected to each house concurring, that there shall be submitted to the electors of the state of Louisiana, for their approval or rejection in the manner provided by law, a proposal to add Article VII, Section 21(P) of the Constitution of Louisiana, to read as follows:
§21. Other Property Exemptions
Section 21. In addition to the homestead exemption provided for in Section 20 of this Article, the following property and no other shall be exempt from ad valorem taxation:
* * *
(P) There shall be an optional ad valorem tax exemption for blighted or derelict property that has been rehabilitated. The legislature shall enact laws defining blighted property, derelict property, and any other terms as may be necessary for implementing the exemption provided for in this Paragraph. The legislature shall establish in law the term of the exemption and the conditions, requirements, and procedures necessary for a political subdivision to administer the exemption.
Section 2. Be it further resolved that the provisions of the amendment contained in this Joint Resolution shall become effective on January 1, 2027, and apply to tax years beginning on or after January 1, 2027.
Section 3. Be it further resolved that this proposed amendment shall be submitted
to the electors of the state of Louisiana at the statewide election to be held on November 3, 2026.
Section 4. Be it further resolved that on the official ballot to be used at the election, there shall be printed a proposition, upon which the electors of the state shall be permitted to vote YES or NO, to amend the Constitution of Louisiana, which proposition shall read as follows:
Do you support an amendment to allow property tax exemptions for blighted or derelict properties that have been rehabilitated, and to require the legislature to enact laws providing for administration of these exemptions? (Effective January 1, 2027) (Adds Article VII, Section 21(P))
Cost of notice: $781.28
Miscellaneous Notices