Louisiana Amendment 5, Adjustment of Ad Valorem Tax Rates Measure (2022)

Louisiana Amendment 5
Election date November 8, 2022
Topic Taxes
Status d Defeated
Type Constitutional amendment	Origin State legislature

Louisiana Amendment 5, the Adjustment of Ad Valorem Tax Rates Measure, was on the ballot in Louisiana as a legislatively referred constitutional amendment on November 8, 2022. The measure was defeated.

A "yes" vote supported providing that ad valorem tax rates can be increased by a two-thirds vote of a taxing authority up to the maximum rate allowed by the constitution until the authorized rate expires rather than current law, which provides for an increase up to the maximum authorized rate in effect the prior year.

A "no" vote opposed providing that ad valorem tax rates can be increased by a two-thirds vote of a taxing authority up to the maximum rate allowed by the constitution until the authorized rate expires, thereby retaining current law, which provides for an increase up to the maximum authorized rate in effect the prior year.

Election results

Louisiana Amendment 5
Result		Votes	Percentage
Yes		554,257	42.82%
No		740,006	57.18%

Results are officially certified.

Source

Overview

What would Amendment 5 have done?

See also: Ballot language and constitutional changes

Going into the election, the state constitution allowed taxing authorities, by a two-thirds vote, to increase ad valorem property tax millage rates without voter approval up to the maximum authorized rate in effect the prior year. The amendment would have provided that ad valorem tax rates can be increased by a two-thirds vote of a taxing authority, and without voter approval, up to the maximum rate allowed by the constitution until the authorized rate expires. By removing language in the state constitution that caps a local jurisdiction's maximum tax rate to the prior year's rate, a local jurisdiction could have set a tax rate that is lower than the state's maximum rate and subsequently increased it to the state's maximum rate with a two-thirds vote.

The maximum authorized rate is adjusted every four years in a statewide reassessment to keep the total amount of property taxes collected by a taxing district the same as the prior year. The maximum millage rate is defined as the maximum millage rate that can be levied in a tax year and that (a) is approved by voters before the statewide reassessment (b) is the rate set during the reassessment if the reassessment resulted in a decrease in property value, (c) is the prior year's maximum rate if the reassessment resulted in an increase in property value, which is kept the same until the next statewide reassessment occurs.

Millage rates are rendered in mills. A mill is one-tenth of 1%. For example, a 27 mill property tax rate would be equivalent to 2.7%. Property tax liability is determined by applying the millage rate to the taxable value of the property.

How are property taxes collected in Louisiana?

See also: Property tax in Louisiana

Property taxes are collected by Louisiana counties and are levied in millage rates, also known as mills. A mill is one-tenth of 1%. In Louisiana, properties are assessed at 10% of fair market value. The homestead exemption in Louisiana exempts the first $7,500 of assessed value from property taxes. Disabled veterans with a 100% disability rating may receive an additional $7,500 exemption, meaning the first $15,000 of their property's assessed value is exempt from property taxes. As of 2021, the average mill levy across Louisiana counties was 108 mills. As of 2021, the median annual property tax payment in Louisiana was $919. The national median property tax payment was $2,578 in 2021.

How did this measure get on the ballot?

See also: Path to the ballot

In Louisiana, a two-thirds vote is needed in each chamber of the Louisiana State Legislature to refer a legislatively referred constitutional amendment to the ballot for voter consideration.

This amendment was sponsored as Senate Bill 154 (SB 154) by six Republican Senators and two Democratic Senators. On April 27, 2021, the state Senate passed SB 154 in a vote of 37-0. The House passed an amended version of the bill on June 7, 2021, by a vote of 94-3, which was rejected by the Senate. A conference committee was convened, and the two chambers unanimously adopted an amended version of the bill on June 9, 2021. The Conference Committee Report (the version of the bill that was ultimately adopted by the state legislature) contained amendments to the measure's ballot language.

Text of measure

Ballot question

The ballot question for the amendment was as follows:

“

Do you support an amendment to allow the levying of a lower millage rate by a local taxing authority while maintaining the authority's ability to adjust to the current authorized millage rate? (Amend Article VII, Section 23(C))

”

Constitutional changes

See also: Article VII, Louisiana Constitution

The measure would have amended section 23(C) of Article VII of the state constitution. The following struck-through text would have been deleted and underlined text would have been added. Note: Hover over the text and scroll to see the full text.

Text of Section 23:

Adjustments of Ad Valorem Tax Millages

(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 the maximum authorized millage rate approved by this constitution and approved by the taxing authority until the authorized millage rate expires may be levied by 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 meetings 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.

Readability score

See also: Ballot measure readability scores, 2022

Using the Flesch-Kincaid Grade Level (FKGL) and Flesch Reading Ease (FRE) formulas, Ballotpedia scored the readability of the ballot title for this measure. Readability scores are designed to indicate the reading difficulty of text. The Flesch-Kincaid formulas account for the number of words, syllables, and sentences in a text; they do not account for the difficulty of the ideas in the text. The state legislature wrote the ballot language for this measure.

The FKGL for the ballot title is grade level 13, and the FRE is 35. The word count for the ballot title is 37.

Support

Supporters

The following legislators sponsored the amendment in the state legislature.

Officials

• State Sen. Gary Smith Jr. (D)
• State Rep. Ryan Bourriaque (R)
• State Rep. Les Farnum (R)
• State Rep. Jason Hughes (D)
• State Rep. Wayne McMahen (R)
• State Rep. Buddy Mincey Jr. (R)
• State Rep. Joseph Orgeron (R)
• State Rep. Mark Wright (R)

Opposition

Ballotpedia did not identify committees, organizations, or individuals opposing the ballot initiative. If you are aware of any opponents or opposing arguments, please send an email with a link to editor@ballotpedia.org.

Campaign finance

See also: Campaign finance requirements for Louisiana ballot measures

	Cash Contributions	In-Kind Contributions	Total Contributions	Cash Expenditures	Total Expenditures
Support	$0.00	$0.00	$0.00	$0.00	$0.00
Oppose	$0.00	$0.00	$0.00	$0.00	$0.00
Total	$0.00	$0.00	$0.00	$0.00	$0.00

Ballotpedia has not identified political action committees registered to support or oppose this measure. If you are aware of one, please email editor@ballotpedia.org.

Background

Property tax rates in Louisiana

See also: Property tax

Property taxes are collected by Louisiana counties and are levied in millage rates, also known as mills. A mill is one-tenth of 1%. For example, a 27 mill property tax rate would be equivalent to 2.7%. Property tax liability is determined by applying the millage rate to the taxable or assessed value of the property. Once the assessed value of a property has been calculated, the amount may be further reduced by exemptions. A common exemption in many states is the "homestead exemption," which allows for a certain, predetermined amount to be subtracted from the assessed value of primary residences. The taxable value of a property is the assessed value minus any exemptions. In Louisiana, properties are assessed at 10% of fair market value. The homestead exemption in Louisiana exempts the first $7,500 of assessed value from property taxes. Disabled veterans with a 100% disability rating may receive an additional $7,500 exemption, meaning the first $15,000 of their property's assessed value is exempt from property taxes. As of 2021, the average mill levy across Louisiana counties was 108 mills. As of 2021, the median annual property tax payment in Louisiana was $919. The national median property tax payment was $2,578 in 2021.

Louisiana statewide maximum millage rate reassessment

Currently, the Louisiana Constitution allows taxing authorities, by a two-thirds vote, to increase ad valorem property tax millage rates without voter approval up to the maximum authorized rate in effect the prior year. The maximum authorized rate is automatically adjusted every four years in a statewide reassessment to keep the total amount of property taxes collected by a taxing district the same as the prior year. The last statewide reassessment took place in 2020. The maximum millage rate is defined as the maximum millage rate that can be levied in a tax year and that (a) is approved by voters before the statewide reassessment (b) is the rate set during the reassessment if the reassessment resulted in a decrease in property value, (c) is the prior year's maximum rate if the reassessment resulted in an increase in property value, which is kept the same until the next statewide reassessment occurs.

The Louisiana House Fiscal Division explained the statewide reassessment method as follows:

“

An existing millage rate for a particular levy can change for a variety of reasons including the authorization of new millages, changes necessitated in order to provide adequate revenue for debt service, and the mandatory automatic adjustment of millages after a statewide reassessment. This last scenario is one that is usually of interest to taxpayers. The Louisiana constitution mandates that taxes collected in the year after a statewide reassessment shall neither increase nor decrease because of the change in the value of the tax base. To accomplish this, millages are automatically either increased or decreased to accommodate the change in the tax base. Further, in the case where an increased tax base causes a reduction or "roll back" of a millage, the constitution authorizes the taxing authority levying the millage the option of collecting the additional revenues to be gained from such change in the tax base by reinstating all or a portion of the millage rate imposed prior to the "roll back". This is commonly referred to as a "roll forward". This may be accomplished by a super-majority vote of the taxing authority which occurs at a public hearing which has been heavily advertised. There is no voter approval required.

”

Constitutional amendments on the ballot, 2000-2020

See also: List of Louisiana ballot measures

The following statistics are based on legislatively referred constitutional amendments on the even-year ballot in Louisiana between 2000 and 2020:

• During the 20-year period between 2000 and 2020, the statewide ballot in Louisiana featured 104 constitutional amendments.
• An average of 10 amendments appeared on the ballot.
• The number of amendments on the ballot ranged from four to 21.
• Voters approved 71.15% (74 of 104) and rejected 28.85% percent (30 of 104) of the constitutional amendments.

Legislatively-referred constitutional amendments in even-years, 2000-2020
Total number	Approved	Percent approved	Defeated	Percent defeated	Even-year average	Even-year median	Even-year minimum	Even-year maximum
104	74	71.15%	30	28.85%	9.45	8.0	4	21

Path to the ballot

See also: Amending the Louisiana Constitution

In Louisiana, a two-thirds vote is needed in each chamber of the Louisiana State Legislature to refer a legislatively referred constitutional amendment to the ballot for voter consideration.

This amendment was introduced as Senate Bill 154 (SB 154) on April 12, 2021. On April 27, 2021, the state Senate passed SB 154 in a vote of 37-0. The House passed an amended version of the bill on June 7, 2021, by a vote of 94-3, which was rejected by the Senate. A conference committee was convened, and the two chambers unanimously adopted an amended version of the bill on June 9, 2021. The Conference Committee Report (the version of the bill that was ultimately adopted by the state legislature) contained amendments to the measure's ballot language.

Vote in the Louisiana State Senate June 9, 2021
Requirement: Two-thirds (66.67 percent) vote of all members in each chamber
Number of yes votes required: 26  a
	Yes	No	Not voting
Total	38	0	0
Total percent	100.00%	0.00%	0.00%
Democrat	11	0	0
Republican	27	0	0

Vote in the Louisiana House of Representatives June 9, 2021
Requirement: Two-thirds (66.67 percent) vote of all members in each chamber
Number of yes votes required: 70  a
	Yes	No	Not voting
Total	103	0	2
Total percent	93.27%	3.85%	2.88%
Democrat	34	0	1
Republican	67	0	1
Independent	2	0	0

How to cast a vote

See also: Voting in Louisiana

Click "Show" to learn more about voter registration, identification requirements, and poll times in Louisiana.

How to cast a vote in Louisiana

Poll times In Louisiana, polls are open from 6:00 a.m. to 8:00 p.m. Central time for Tuesday elections. For Saturday elections, polls open at 7:00 a.m. If the polls close while a voter is in line, he or she will still be permitted to vote. Registration requirements Check your voter registration status here. To vote in Louisiana, one must provide documentary proof of United States citizenship and be a resident of the state and parish in which they register. A voter must be at least 18 years old by Election Day. Registration completed via mail or in person must occur at least 30 days before Election Day. Registration completed online must occur at least 20 days before Election Day. Registrants must present a valid form of identification to register. Pre-registration is available beginning at age 16. Voters may register in person at any Registrar of Voters office or any of the following places: Louisiana Office of Motor Vehicles Louisiana Department of Social Services WIC offices Food stamp offices Medicaid offices Offices and agencies serving people with disabilities Military recruitment offices Automatic registration Louisiana does not practice automatic voter registration. Online registration See also: Online voter registration Louisiana has implemented an online voter registration system. Residents can register to vote by visiting this website. Same-day registration Louisiana does not allow same-day voter registration. Residency requirements Louisiana law requires 20 days of residency in the state before a person may vote. Verification of citizenship See also: Laws permitting noncitizens to vote in the United States Louisiana state law requires a voter registration applicant to provide proof of citizenship to register to vote. As of June 2025, the state had not implemented the requirement. All 49 states with voter registration systems require applicants to declare that they are U.S. citizens in order to register to vote in state and federal elections, under penalty of perjury or other punishment. Seven states — Alabama, Arizona, Georgia, Kansas, Louisiana, New Hampshire, and Wyoming — have laws requiring verification of citizenship at the time of voter registration, whether in effect or not. In three states — California, Maryland, and Vermont — at least one local jurisdiction allows noncitizens to vote in some local elections. Noncitizens registering to vote in those elections must complete a voter registration application provided by the local jurisdiction and are not eligible to register as state or federal voters. Verifying your registration The site Geaux Vote, run by the Louisiana Secretary of State office, allows residents to check their voter registration status online. Voter ID requirements Louisiana requires voters to present photo identification while voting. Voters can present the following forms of identification. This list was current as of August 14, 2024. Click here to ensure you have the most current information. Louisiana driver's license Louisiana special identification card LA Wallet digital driver's license Military ID or other generally recognized picture identification card that contains the name and signature of the voter Voters who do not have accepted ID may vote by completing a voter identification affidavit. By law, voters who sign an affidavit may be challenged. Registered voters can bring their voter information card to the Office of Motor Vehicles to receive a free Louisiana special identification card.

See also

2022 measures

• 2022 ballot measures
• Taxes on the ballot

Louisiana

• Louisiana ballot measures
• Louisiana ballot measure laws

News and analysis

• Ballot measure lawsuits
• Ballot measure readability
• Ballot measure polls

External links

• Full text of Senate Bill 154