Louisiana Amendment 3, Property Tax Exemptions for First Responders Amendment (2023)
| Louisiana Amendment 3 | |
|---|---|
 | |
| Election date November 18, 2023 | |
| Topic Taxes and Property | |
Status Approved | |
| Type Constitutional amendment | Origin State legislature |
Louisiana Amendment 3, the Property Tax Exemptions for First Responders Amendment, was on the ballot in Louisiana as a legislatively referred constitutional amendment on November 18, 2023. It was approved.[1]
A "yes" vote supported authorizing local governments to provide an additional property tax exemption of up to $2,500 for first responders including fire fighters, emergency medical service personnel, emergency response dispatchers, peace officers, police officers, and sheriffs. |
A "no" vote opposes authorizing local governments to provide an additional property tax exemption of up to $2,500 for first responders including firefighters, emergency medical service personnel, emergency response dispatchers, peace officers, police officers, and sheriffs. |
Election results
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Louisiana Amendment 3 |
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|---|---|---|---|---|
| Result | Votes | Percentage | ||
|
|
338,823 | 53.00% | ||
| No | 300,477 | 47.00% | ||
Overview
What did the amendment do?
- See also: Text of measure
The amendment authorized the governing authority in each parish to provide an additional property tax exemption of up to $2,500 for first responders including firefighters, emergency medical service personnel, emergency response dispatchers, peace officers, police officers, and sheriffs, in addition to their homestead property tax exemption. An annual application and documentation is required to claim the exemption. To qualify for the exemption, first responders have to reside in the same parish their employer is located in.[1]
The Louisiana Legislative fiscal office prepared a fiscal note for the amendment, in which it stated that it is unknown "the percentage of defined first responders who live in the same parish as their employer or how any discrepancies will be resolved. For instance, state police and dispatchers are employed throughout the state but the LA State Police is headquartered in East Baton Rouge Parish."[2]
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.[3][4][5][6]
Text of measure
Ballot question
The ballot question for the amendment was as follows:[1]
| “ |
Do you support an amendment to authorize the local governing authority of a parish to provide an ad valorem tax exemption for qualified first responders? (Adds Article VII, Section 21(O))[7] |
” |
Constitutional changes
- See also: Article VII, Louisiana Constitution
The ballot measure added a Section 21(O) to Article VII of the Louisiana Constitution. The following underlined text was added:[1]
Note: Hover over the text and scroll to see the full text.
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:
(O)(1) In addition to the homestead exemption authorized pursuant to the provisions of Article VII, Section 20 of this constitution, which applies to the first seven thousand five hundred dollars of the assessed valuation of property, a parish governing authority may approve an ad valorem tax exemption of up to two thousand five hundred dollars of the assessed valuation of property receiving the homestead exemption that is owned and occupied by a qualified first responder.
(2) For the purposes of this Paragraph, "first responder" shall mean a volunteer firefighter who has completed within the tax year no fewer than twenty-four hours of firefighter continuing education and is an active member of the Louisiana State Firemen's Association or is on the departmental personnel roster of the Volunteer Firefighter Insurance Program of the office of state fire marshal. For the purposes of this Paragraph, "first responder" shall also mean a full-time public employee whose duties include responding rapidly to an emergency and who resides in the same parish in which their employer is located. The term includes the following:
- (a) Peace officer, which means any sheriff, police officer, or other person deputized by proper authority to serve as a peace officer.
- (b) Fire protection personnel.
- (c) An individual certified as emergency medical services personnel.
- (d) An emergency response operator or emergency services dispatcher who provides communication support services for an agency by responding to requests for assistance in emergencies.
(3) The exemption provided for in this Paragraph shall only apply in a parish if it is approved by the parish governing authority.
(4) Each tax assessor shall establish a procedure whereby a person may annually apply for the exemption which shall include the production of documents by the first responder. In the application for the exemption, the first responder shall produce documentation issued by his employer evidencing employment for the taxable period for which the exemption is being requested.
(5) 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 an ad valorem tax exemption granted pursuant to this Paragraph 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 be cause for a reappraisal of property or an adjustment of millages. [7]
Fiscal note
The fiscal note for the amendment provided by the Louisiana Legislative Fiscal office was as follows:[2]
| “ |
Proposed constitutional amendment allows a local option for a $2,500 property tax exemption for full-time publicly employed first responders who also receive the homestead exemption on residential property in the same parish as the location of their employer. An annual application, including documentation as established by the assessor, is required. First responders are defined in the bill. Any tax revenue reduction due to the exemption must be absorbed by the local authority without an adjustment to millages or assessments to offset. EXPENDITURE EXPLANATION: If after statewide voter approval, a local governing authority enacts the exemption, local agencies may incur expenses related to the determination, enforcement, and billing related to the exemption. Any entity that levies or receives a dedication from a millage that is charged against the impacted base could be required to adjust spending to accommodate a decrease in revenue should a portion of the base be exempted from property tax based on the definitions included in the local rule. In the bill, only the local governing authority is authorized to define the exemption. REVENUE EXPLANATION: To the extent that the local option to exempt $2,500 in ad valorem taxes for certain publicly employed first responders is enacted, local revenue will decline for any local revenue funded by a millage that is charged against an impacted assessment. The revenue impact will depend on the depth of the exemption and its interpretation as delineated by rule. The fiscal note assumes that, after statewide voter approval, at least one parish opts into the exemption. Though the number of employed in these fields is estimable, data indicating acceptance of homestead exemption by employment type is not available. Also not available is the percentage of defined first responders who live in the same parish as their employer or how any discrepancies will be resolved. For instance, state police and dispatchers are employed throughout the state but the LA State Police is headquartered in East Baton Rouge Parish.[7] |
” |
Support
Supporters
Officials
- State Sen. Royce Duplessis (D)
Arguments
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Opposition
Arguments
You can share campaign information or arguments, along with source links for this information, at editor@ballotpedia.org.
Campaign finance
Ballotpedia did not locate political action committees registered to support or oppose the ballot measure.
| 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 |
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.[8][4][9][10]
Recent property tax exemption measures on the ballot in Louisiana
Amendment 2 of 2022: Property Tax Exemptions for Certain Disabled Veterans and Spouses Measure
In 2022, Louisiana voters approved Amendment 2 by a vote of 73% to 27%. The amendment adopted the following changes to property tax exemptions for certain disabled veterans and their surviving spouses:[11]
- after the first $7,500 homestead property tax exemption, exempting the next $2,500 of assessed value from property taxes for veterans with a service-related disability rating of 50% or more but below 70%;
- after the first $7,500 homestead property tax exemption, exempting the next $4,500 of assessed value from property taxes for veterans with a service-related disability rating of 70% or more but below 100%;
- exempting the total assessed value from property taxes for veterans that are totally disabled or that are 100% unemployable; and
- extending the property tax exemptions to the surviving spouse of a deceased disabled veteran whether or not the exemption was claimed on the property prior to the veteran's death.
Odd-year ballot measures in Louisiana
A total of 56 constitutional amendments appeared on the statewide ballot in Louisiana during odd-numbered years from 1999 through 2021. Of the 56 amendments, 37 (67.27%) were approved and 19 (34.54%) were defeated.
| Legislatively-referred constitutional amendments, 1999-2021 | |||||||||
|---|---|---|---|---|---|---|---|---|---|
| Total number | Approved | Percent approved | Defeated | Percent defeated | Odd-year average | Odd-year median | Odd-year minimum | Odd-year maximum | |
| 56 | 37 | 67.27% | 19 | 34.54% | 5 | 4 | 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 legislatively referred constitutional amendment to the ballot for voter consideration.
This amendment was introduced as Senate Bill 127. It was passed in the Senate on May 2, 2023, by a vote of 35-1 with three members absent. The House passed an amended version of the bill on June 5, 2023, in a vote of 98-1. The Senate concurred with the House's amendments on June 6, 2023, in a vote of 38-1.[1]
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How to cast a vote
- See also: Voting in Louisiana
See below to learn more about current voter registration rules, identification requirements, and poll times in Louisiana.
See also
External links
Footnotes
- ↑ 1.0 1.1 1.2 1.3 1.4 Louisiana State Legislature, "Senate Bill 127," accessed June 7, 2023
- ↑ 2.0 2.1 Louisiana State Legislature, "Fiscal note for SB 127," accessed July 1, 2023
- ↑ Tax Proper, "Louisiana Property Taxes," accessed March 3, 2022
- ↑ 4.0 4.1 TaxRates.org, "Louisiana Property Taxes 2022," accessed April 29, 2022
- ↑ Louisiana Tax Commission, "2021 Annual Report," accessed April 29, 2022
- ↑ Smart Asset, "Louisiana Property Tax Calculator," accessed May 2, 2022
- ↑ 7.0 7.1 7.2 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 Cite error: Invalid<ref>tag; name "quotedisclaimer" defined multiple times with different content - ↑ Tax Proper, "Louisiana Property Taxes," accessed March 3, 2022
- ↑ Louisiana Tax Commission, "2021 Annual Report," accessed April 29, 2022
- ↑ Smart Asset, "Louisiana Property Tax Calculator," accessed May 2, 2022
- ↑ Louisiana State Legislature, "House Bill 599," accessed May 25, 2022
- ↑ 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
- ↑ 14.0 14.1 14.2 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."
- ↑ 18.0 18.1 Louisiana Secretary of State, "Vote on Election Day," accessed August 15, 2024
- ↑ Louisiana Secretary of State, "Louisiana voters' bill of rights and voting information," accessed August 15, 2024
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