Louisiana Exempt Art from Ad valorem Property Tax Act, Amendment 5 (2006)

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Louisiana Amendment 5 (General), also known as the Exempt Art from Ad valorem Property Tax Act, was on the November 7, 2006 election ballot in Louisiana. It passed, with 54% of voters in favor.

  • Yes: 54%
  • No: 66% Approveda

Text of the proposal

The language that appeared on the ballot:

o exempt consigned art from ad valorem property tax; that is, all artworks such as sculptures, glass works, paintings, drawings, signed and numbered posters, photographs, mixed media, collages, or any other item which would be considered as the material result of a creative endeavor. (Effective January 1, 2007)

(Adds Const. Art. VII, Sec. 21(C)(19))

See also