Louisiana Amendment 1, Property Tax Exemption for Stored Materials Routed for Outer Continental Shelf Amendment (October 2019)
| Louisiana Amendment 1 | |
|---|---|
 | |
| Election date October 12, 2019 | |
| Topic Taxes and Property | |
Status Defeated | |
| Type Constitutional amendment | Origin State legislature |
Louisiana Amendment 1, the Property Tax Exemption for Stored Materials Routed for Outer Continental Shelf Amendment, was on the ballot in Louisiana as a legislatively referred constitutional amendment on October 12, 2019. It was defeated.[1]
| A "yes" vote supported extending an ad valorem tax exemption to property being stored in Louisiana but destined for the Outer Continental Shelf. |
| A "no" vote opposed extending this ad valorem tax exemption to property stored in Louisiana but destined for the Outer Continental Shelf, thereby leaving the exemption for property in transit to another state or for export outside of the U.S. but not applying it to property routed for the Outer Continental Shelf. |
Election results
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Louisiana Amendment 1 |
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|---|---|---|---|---|
| Result | Votes | Percentage | ||
| Yes | 575,542 | 47.25% | ||
|
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642,508 | 52.75% | ||
Overview
What would this measure have done?
Amendment 1 would have extended an ad valorem tax exemption to property (such as raw materials, goods, commodities, personal property, and other articles) being stored in Louisiana in public or private warehouses but destined for the Outer Continental Shelf. According to amendment sponsor Blake Miguez (R), materials affected by the measure would have included things such as tools and equipment used for offshore drilling and production.[2]
Going into the election, the state constitution authorized an ad valorem tax exemption on raw materials, goods, commodities, and other articles being held in Louisiana for the purpose of being exported outside of the states of the U.S. The amendment would have defined "being held" to include storage for maintenance or goods, commodities, and other articles destined for the Outer Continental Shelf.[3]
What is the Outer Continental Shelf?
The Outer Continental Shelf Lands Act (OCSLA) of 1953 defined the Outer Continental Shelf (OCS) as all submerged lands lying seaward of state coastal waters (3 miles offshore) under U.S. jurisdiction.[4]
Text of measure
Ballot title
The ballot title was:[1]
| “ |
Do you support an amendment to exempt raw materials, goods, commodities, personal property, and other articles stored in public and private warehouses and destined for the Outer Continental Shelf from ad valorem taxes? (December 1, 2019) (Amends Article VII, Section 21(D)(2) and (3))[5] |
” |
Constitutional changes
- See also: Article VII, Louisiana Constitution
Amendment 1 would have amended Section 21(D)(2) and (3) of Article VII of the Louisiana Constitution. The following underlined text would have been added, and struck-through text would have been deleted:[1]
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:
[.......]
(2) Raw materials, goods, commodities, and other articles being held on the public property of a port authority, on docks of any common carrier, or in a public or private warehouse, grain elevator, dock, wharf, or public storage facility in this state for export to a point outside the states of the United States. For purposes of this Paragraph, "being held" shall include raw materials, goods, commodities and other articles stored in Louisiana for maintenance with a destination to the Outer Continental Shelf.
(3) Goods, commodities, and personal property in public or private storage while in transit through this state which are moving in interstate commerce through or over the territory of the state or which are in public or private storage within Louisiana, having been shipped from outside Louisiana for storage in transit to a final destination outside Louisiana, whether such destination was specified when transportation began or afterward. For purposes of this Paragraph, "storage while in transit" shall include goods, commodities and personal property stored in Louisiana for maintenance with a destination to the Outer Continental Shelf.[5]
Readability score
- See also: Ballot measure readability scores, 2019
| Using the Flesch-Kincaid Grade Level (FKGL and Flesch Reading Ease (FRE) formulas, Ballotpedia scored the readability of the ballot title and summary 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.
|
Support
State Rep. Blake Miguez (R-49) sponsored this measure in the state House.[6]
Supporters
- State Rep. Tanner Magee (R)[7]
- Louisiana Oil and Gas Association (LOGA)[8]
- Louisiana Mid-Continent Oil and Gas Association[2]
- Chevron[2]
- BP[2]
Arguments
- Amendment sponsor Rep. Blake Miguez (R-49) said the amendment was a "clarification to keep the status quo like it was in the past in regards to [what materials are] exempt from ad valorem taxation if it's destined to the Outer Continental Shelf." Miguez said his motivation for the constitutional amendment was to prevent oil and gas companies and facilities from leaving Louisiana by continuing to exempt certain materials destined for the Outer Continental Shelf from ad valorem taxation.[2]
- Gifford Briggs, president of the Louisiana Oil and Gas Association (LOGA), wrote, "LOGA worked hand in hand with Rep. Blake Miguez to provide some clarification to the tax code. Due to a 'unique' interpretation of Louisiana tax codes, oil companies in three parishes have recently been assessed a property tax on goods that were previously not taxed. Thankfully, this measure passed and on the October ballot will be a constitutional amendment to provide for a property tax exemption for goods bound for the Outer Continental Shelf, providing needed clarity for Louisiana’s offshore operators."[8]
- The Public Affairs Research Council of Louisiana (PAR), a nonprofit organization, published arguments for and against each amendment on the ballot. PAR wrote the following argument in support of Amendment 1: "This amendment offers necessary clarification so as not to cause undue burden or confusion for tax assessors or oil and gas companies or cause a shift in storage or repair of materials to other states. Passage would also help avoid lengthy and expensive battles in state and federal court that would create uncertainty for business for many years."[9]
Opposition
This amendment received four no votes in the state legislature.
Opponents
If you are aware of any opponents or opposing arguments, please send an email with a link to editor@ballotpedia.org.
Arguments
- The Public Affairs Research Council of Louisiana (PAR), a nonprofit organization, published arguments for and against each amendment on the ballot. PAR wrote the following argument in opposition to Amendment 1: "Adding yet another tax exemption would only further clutter the Constitution and restrict the local tax base. Oil and gas companies should be required to pay tax on the property they own in Louisiana. ... A vote against this amendment would allow those few parishes that tax this class of property to continue to collect this much-needed revenue."[9]
Campaign finance
| Total campaign contributions: | |
| Support: | $250,000.00 |
| Opposition: | $0.00 |
One political action committee was registered in support of Amendment 1: LA Taxpayer Protection PAC. The committee raised a total of $250,000.00. The donors were Chevron, Anadarko, and Shell Oil Company. There was no committee registered in opposition to Amendment 1.
Support
The following were contribution and expenditure totals for the committee in support of the initiative.[10]
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Donors
The following were the top donors who contributed to LA Taxpayer Protection PAC:[11]
| Donor | Cash | In-kind | Total |
|---|---|---|---|
| Chevron | $100,000.00 | $0.00 | $100,000.00 |
| Shell Oil Company | $100,000.00 | $0.00 | $100,000.00 |
| Anadarko | $50,000.00 | $0.00 | $50,000.00 |
Opposition
Ballotpedia did not identify any committees registered in opposition to the measure. If you are aware of a committee registered to oppose this measure, please email editor@ballotpedia.org.
Media editorials
- See also: 2019 ballot measure media endorsements
Support
- The Advocate: “Several coastal parishes are now seeking to charge the companies tax on materials destined for the OCS. This is a novel legal approach and one that is likely to be embroiled in state and federal courts unless Amendment 1, sought by the oil and gas industry, is passed by voters. ... We urge voters to approve this amendment and restore the tax law to the status quo before this novel approach is taken into the unpredictable waters of the state and federal courts.”[12]
- American Press: “Amendment 1 ... is designed to protect business property stored in Louisiana that is headed offshore from being taxed by local parish tax assessors. ... The American Press believes a vote for this amendment will help continue this area's unprecedented economic boom.”[13]
- Gambit: “This amendment would prohibit local property taxes on raw materials, goods, commodities and articles stored for maintenance if those items are destined for the Outer Continental Shelf (OCS). It is offered to clarify the law and avoid conflicting applications of local property taxes. We recommend voting YES on Amendment 1.”[14]
Opposition
Ballotpedia had not identified media editorial boards in opposition to the constitutional amendment. If you are aware of a media editorial board position, please email the editorial link to editor@ballotpedia.org.
Background
Taxes on materials routed for Outer Continental Shelf
The Commerce Clause of the U.S. Constitution prohibits states from taxing interstate commerce–property that passes through state boundaries. In Louisiana, this has been interpreted as a state and local tax exemption for property destined for the Outer Continental Shelf. Some local assessors started to tax such materials. The tax code is not clear on whether such taxes are prohibited or not. Neither the Louisiana Supreme Court nor the U.S. Supreme Court has ruled on the issue. The proposed measure would have prohibited local assessors from taxing materials destined for the Outer Continental Shelf.[9][15]
Outer Continental Shelf
The Outer Continental Shelf Lands Act (OCSLA) of 1953 defined the Outer Continental Shelf (OCS) as all submerged lands lying seaward of state coastal waters (3 miles offshore) under U.S. jurisdiction. According to the Bureau of Ocean Energy Management (BOEM), "As the industry continued to evolve through the 1950s, oil production became the second-largest revenue generator for the country, after income taxes. The U.S. government passed the U.S. Submerged Lands Act in 1953, which set the federal government's title and ownership of submerged lands at three miles from a state’s coastline. The OCSLA was also passed which provided for federal jurisdiction over submerged lands of the OCS and authorized the Secretary of the Interior to lease those lands for mineral development."[4]
Odd-year ballot measures in Louisiana
The following statistics are based on ballot measures between 1995 and 2018 in Louisiana:
- Ballots featured 185 constitutional amendments (including both odd and even years)
- An average of five measures appeared on odd-year statewide ballots (compared to an average of 10 measures for even-years)
- The number of ballot measures on odd-year statewide ballots ranged from zero to 16 (compared to even-year ranges of a minimum of four to a maximum of 24)
- Voters approved 75% (139 of 185) and rejected 25% (46 of 185) of the total number of constitutional amendments appearing on both odd and even-year ballots
| Legislatively-referred constitutional amendments, 1995-2018 | |||||||||
|---|---|---|---|---|---|---|---|---|---|
| Total number | Approved | Percent approved | Defeated | Percent defeated | Odd-year average | Odd-year median | Odd-year minimum | Odd-year maximum | |
| 185 | 139 | 75.1% | 46 | 24.9% | 5.3 | 3.5 | 0 | 16 | |
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 constitutional amendment to the ballot for voter consideration.
State Rep. Blake Miguez (R-49) introduced the constitutional amendment as House Bill 234 (HB 234) on March 27, 2019. On May 22, the Louisiana House of Representatives approved the constitutional amendment, with 83 representatives supporting the amendment, 12 representatives opposing the amendment, and 10 members absent or not voting. At least 70 votes were needed to pass the measure. In the Senate, a change to the proposed amendment was adopted amending the definition to which the property tax exemption would have applied from "stored in Louisiana for maintenance or with a destination to the Outer Continental Shelf" to "stored in Louisiana for maintenance with a destination to the Outer Continental Shelf" (emphasis added). As amended, it passed unanimously in the Senate. The House, concurred with the Senate changes on June 2, 2019, with 91 representatives supporting the amendment, four opposing it, and 10 not voting.[6]
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How to cast a vote
- See also: Voting 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.[16][17]
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.[18]
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.[18]
Voters may register in person at any Registrar of Voters office or any of the following places:[18]
- 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
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.[19][20]
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.[21] 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. One state, Ohio, requires proof of citizenship only when registering to vote at a Bureau of Motor Vehicles facility. 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.[22]
Voters can present the following forms of identification. This list was current as of October 2025. 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 that contains the name and signature of the applicant
- Other generally recognized picture identification card that contains the name and signature of the voter
Registered voters can bring their voter information card to the Office of Motor Vehicles to receive a free Louisiana special identification card.[22]
See also
External links
Footnotes
- ↑ 1.0 1.1 1.2 Louisiana State Legislature, "House Bill 234," accessed May 24, 2019
- ↑ 2.0 2.1 2.2 2.3 2.4 Ballotpedia staff, Telephone communication with Rep. Blake Miguez, July 29, 2019
- ↑ Louisiana Legislature, "House Legislative Services Digest of HB 234," accessed July 3, 2019
- ↑ 4.0 4.1 Bureau of Ocean Energy Management, "OCS Lands Act History," accessed June 27, 2019
- ↑ 5.0 5.1 Note: This text is quoted verbatim from the original source. Any inconsistencies are attributable to the original source. Cite error: Invalid
<ref>tag; name "quotedisclaimer" defined multiple times with different content - ↑ 6.0 6.1 Louisiana State Legislature, "HB 234 Overview," accessed May 23, 2019
- ↑ Daily Comet, State Rep. Tanner Magee: Voting yes on Constitutional Amendment No. 1 shows Louisiana is open for business," published October 2, 2019
- ↑ 8.0 8.1 Houma Today, "Opinion: The roses and thorns of the 2019 session," accessed July 2, 2019
- ↑ 9.0 9.1 9.2 Public Affairs Research Council of Louisiana, "PAR Guide to the 2019 Constitutional Amendments," accessed October 3, 2019
- ↑ Louisiana Ethics Administration Program, "LA Taxpayer Protection PAC," accessed October 3, 2019
- ↑ Louisiana Ethics Administration Program, "LA Taxpayer Protection PAC," accessed October 3, 2019
- ↑ The Advocate, “Our Views: Approve all 4 Louisiana constitutional amendments,” published September 24, 2019
- ↑ American Press, “Amendment 1 good for state’s economy,” published September 24, 2019
- ↑ Gambit, “Gambit's endorsements in the 2019 fall elections,” published September 27, 2019
- ↑ KEAndrews, "Louisiana Extending Oil and Gas Property Tax Exemption?," accessed October 8, 2019
- ↑ Louisiana Secretary of State, "FAQ: Voting on Election Day," accessed August 15, 2024
- ↑ Louisiana Secretary of State, "Vote on Election Day," accessed August 15, 2024
- ↑ 18.0 18.1 18.2 Louisiana Secretary of State, "Register to Vote," accessed August 15, 2024
- ↑ WWNO, "Louisiana now requires proof of citizenship to vote, but hasn’t issued any guidance," January 15, 2025
- ↑ Louisiana Secretary of State, "Louisiana Voter Registration Application," accessed June 30, 2025
- ↑ Under federal law, the national mail voter registration application (a version of which is in use in all states with voter registration systems) requires applicants to indicate that they are U.S. citizens in order to complete an application to vote in state or federal elections, but does not require voters to provide documentary proof of citizenship. According to the U.S. Department of Justice, the application "may require only the minimum amount of information necessary to prevent duplicate voter registrations and permit State officials both to determine the eligibility of the applicant to vote and to administer the voting process."
- ↑ 22.0 22.1 Louisiana Secretary of State, "Vote on Election Day," accessed October 6, 2025
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