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Louisiana Amendment 6, Homestead Exemption Special Assessment Income Limit Amendment (2020)

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Louisiana Amendment 6
Flag of Louisiana.png
Election date
November 3, 2020
Topic
Taxes and Property
Status
Approveda Approved
Type
Constitutional amendment
Origin
State legislature


Louisiana Amendment 6, the Homestead Exemption Special Assessment Income Limit Amendment, was on the ballot in Louisiana as a legislatively referred constitutional amendment on November 3, 2020. It was approved.

A "yes" vote supported amending the state constitution to increase the income threshold to qualify for the special assessment level for residential property owned by seniors and certain military and disabled persons from $50,000 (adjusted annually for inflation since 2001) to $100,000 per year beginning in 2026 (adjusted annually for inflation).

A "no" vote opposed amending the state constitution to increase the income threshold to qualify for the special assessment level for residential property owned by seniors and certain military and disabled persons, thereby maintaining the $77,030.36 income threshold, which was set at $50,000 in 2001 and adjusted annually for inflation.


Election results

Louisiana Amendment 6

Result Votes Percentage

Approved Yes

1,225,682 62.16%
No 746,021 37.84%
Results are officially certified.
Source


Overview

What did Amendment 6 change?

See also: Text of measure

Amendment 6 increased the income threshold to qualify for the special assessment level for residential property receiving the homestead exemption from $50,000 (adjusted annually since 2001 based on the Consumer Price Index) to $100,000 per year beginning in 2026, adjusted annually based on the Consumer Price Index. For 2020 special assessment applications, the income limit was $77,030.36.[1][2]

What is a special assessment level?

A special assessment level freezes the assessed value of a residential property, and therefore also freezes the amount of property taxes owed unless the tax rate is increased in the parish. A special assessment level is attached to the property as long as the individual owns it, the applicant's spouse inherits the property and also meets the income limitation, or the property of the value does not increase by 25 percent due to structural improvements.

At the time of the election, the special assessment level applied to:[3]

  • Individuals 65 years or older,
  • Veterans with a service-connected disability rating of 50% or more as determined by the U.S. Department of Veterans Affairs,
  • Members of the military or Louisiana National Guard that last owned the property and were killed in action, missing in action, or taken as prisoners of war for at least 90 days, and
  • Individuals permanently totally disabled as determined by a non-appealable court judgment or government agency.

Individuals who do not qualify for a special assessment level are subject to property value reassessments that could increase the amount of property taxes owed.

How was Amendment 6 put 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 constitutional amendment to the ballot for voter consideration. Rep. Stephanie Hilferty (R) introduced the constitutional amendment as House Bill 525 on February 28, 2020. On May 22, 2020, the Louisiana House of Representatives approved the constitutional amendment in a vote of 96-0 with eight representatives absent or not voting. The Senate approved the measure with amendments in a vote of 31-3 on May 29, 2020. The House concurred with the amendments on June 1, 2020, in a vote of 96-0.[4]

Text of measure

Ballot title

The ballot title was as follows:[1]

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? (Amends Article VII, Section 18(G)(1)(a)(ii))[5]

Ballot summary

The ballot summary was as follows:[6]

Present Constitution provides a special assessment level of residential property receiving the homestead exemption which is owned and occupied by the following person or persons who remain qualified for the special assessment level: 1) people who are 65 years of age or older; 2) people who have a service-connected disability rating of 50% or more by the United States Department of Veterans Affairs; 3) members of the armed forces of the United States or the Louisiana National Guard who owned and last occupied such property who are killed in action, or who are missing in action or are a prisoner of war for a period exceeding 90 days; or 4) any person or persons permanently totally disabled as determined by a final non-appealable judgment of a court or as certified by a state or federal administrative agency charged with the responsibility for making determinations regarding disability.

Present Constitution provides that a person shall be prohibited from receiving the special assessment if the person’s adjusted gross income as reported in the federal tax return for the year prior to the application for special assessment exceeds $50,000. Provides that the adjusted gross income shall be determined by combining the adjusted gross income on both federal tax returns for persons applying for the special assessment whose filing status is married filing separately. Further provides that for each tax year beginning in 2001 and thereafter, the $50,000 limit shall be adjusted annually by the Consumer Price Index.

Proposed Constitutional Amendment changes the income threshold from $50,000 with annual adjustments by the Consumer Price Index to qualify for the special assessment to $100,000 with annual adjustments by the Consumer Price Index beginning in tax year 2026.[5]

Constitutional changes

See also: Article VII of the Louisiana Constitution

The measure amended section 18 of Article VII of the state constitution. The following underlined was added, and struck-through text was deleted:[1]

Note: Hover over the text and scroll to see the full text.

Text of Section 18:

Ad Valorem Taxes

(A) Assessments. Property subject to ad valorem taxation shall be listed on the assessment rolls at its assessed valuation, which, except as provided in Paragraphs (C), (F), and (G), shall be a percentage of its fair market value. The percentage of fair market value shall be uniform throughout the state upon the same class of property.

(B) Classification. The classifications of property subject to ad valorem taxation and the percentage of fair market value applicable to each classification for the purpose of determining assessed valuation are as follows:

Classifications Percentages

1. Land 10%
2. Improvements for residential purposes 10%
3. Electric cooperative properties, excluding land 15%
4. Public service properties; excluding land 25%
5. Other property 15%

The legislature may enact laws defining electric cooperative properties and public service properties.

(C) Use Value. Bona fide agricultural, horticultural, marsh, and timber lands, as defined by general law, shall be assessed for tax purposes at ten percent of use value rather than fair market value. The legislature may provide by law similarly for buildings of historic architectural importance.

(D) Valuation. Each assessor shall determine the fair market value of all property subject to taxation within his respective parish or district except public service properties, which shall be valued at fair market value by the Louisiana Tax Commission or its successor. Each assessor shall determine the use value of property which is to be so assessed under the provisions of Paragraph (C). Fair market value and use value of property shall be determined in accordance with criteria which shall be established by law and which shall apply uniformly throughout the state.

(E) Review. The correctness of assessments by the assessor shall be subject to review first by the parish governing authority, then by the Louisiana Tax Commission or its successor, and finally by the courts, all in accordance with procedures established by law.

(F) Reappraisal.

(1) All property subject to taxation shall be reappraised and valued in accordance with this Section, at intervals of not more than four years.

(2) (a) In the year of implementation of a reappraisal as required in Subparagraph (1) of this Paragraph, solely for purposes of determining the ad valorem tax imposed on residential property subject to the homestead exemption as provided in Section 20 of this Article, if the assessed value of immovable property increases by an amount which is greater than fifty percent of the property's assessed value in the previous year, the collector shall phase-in the additional tax liability resulting from the increase in the property's assessed value over a four-year period as follows: (G)(1) Special Assessment Level.

(i) For purposes of calculating the ad valorem taxes on the property in the first levy following reappraisal, the collector shall use the property's assessed value from the previous year, which shall be called the base amount as used in this Subparagraph, and shall increase the portion of the assessed value of the property used to calculate ad valorem taxes by adding an amount which is equal to one-fourth of the amount of the increase in the property's assessed value as a result of the reappraisal to the base amount. This resulting amount shall constitute the property's taxable value and shall be used solely for purposes of calculating ad valorem taxes for that taxable year.

(ii) For purposes of calculating the ad valorem taxes on the property in the second levy following reappraisal, the collector shall increase the portion of the assessed value of the property used to calculate ad valorem taxes by adding an amount which is equal to one-half of the amount of the increase in the property's assessed value as a result of the reappraisal to the base amount. This resulting amount shall constitute the property's taxable value and shall be used solely for purposes of calculating ad valorem taxes for that taxable year.

(iii) For purposes of calculating the ad valorem taxes on the property in the third levy following reappraisal, the collector shall increase the portion of the assessed value of the property used to calculate ad valorem taxes by adding an amount which is equal to three-quarters of the amount of the increase in the property's assessed value as a result of the reappraisal to the base amount. This resulting amount shall constitute the property's taxable value and shall be used solely for purposes of calculating ad valorem taxes for that taxable year.

(iv) In the fourth levy following reappraisal, the collector shall calculate ad valorem taxes based on the property's full assessed value.

(b) The provisions of this Subparagraph providing for a phase-in of additional ad valorem tax liability following reappraisal shall cease to apply upon the transfer or conveyance of ownership of the property. Following a transfer or conveyance, the collector shall calculate ad valorem taxes based on the property's full assessed value.

(c) Property subject to the provisions of this Subparagraph shall not be subject to reappraisal by an assessor until after the four-year phase-in of the amount of the increase in the property's assessed value is complete.

(d) Notwithstanding any provision of this constitution to the contrary, the increase in assessed valuation of property phased-in under this Subparagraph shall be included as taxable property for purposes of any subsequent reappraisals and valuation for millage adjustment purposes under Article VII, Section 23(B) of this constitution. The decrease in the total amount of ad valorem tax collected by a taxing authority as a result of this phase-in of assessed valuation 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 this phase-in of increase in assessed valuation authorized in this Subparagraph 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.

(e) The provisions of this Subparagraph shall not apply to the extent the increase was attributable to construction on or improvements to the property.

(a)(i) The assessment of residential property receiving the homestead exemption which is owned and occupied by any person or persons sixty-five years of age or older and who meet all of the other requirements of this Section shall not be increased above the total assessment of that property for the first year that the owner qualifies for and receives the special assessment level.

(ii) Any person or persons shall be prohibited from receiving the special assessment as provided in this Section if such person or persons' adjusted gross income, as reported in the federal tax return for the year prior to the application for the special assessment, exceeds fifty one hundred 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. Beginning for the tax year 2001 2026, and for each tax year thereafter, the fifty one hundred thousand dollar limit shall be adjusted annually by the Consumer Price Index as reported by the United States Government.

(iii) An eligible owner shall apply for the special assessment level by filing a signed application establishing that the owner qualifies for the special assessment level with the assessor of the parish or, in the parish of Orleans, the assessor of the district where the property is located.

(b) Any millage rate applied to the special assessment level shall not be subject to a limitation.

(2) The special assessment level shall remain on the property as long as:

(a) That owner, or that owner's surviving spouse who is fifty-five years of age or older or who has minor children, remains the owner of the property.

(b) The value of the property does not increase more than twenty-five percent because of construction or reconstruction.

(3) A new or subsequent owner of the property may claim a special assessment level when eligible under this Section. The new owner is not necessarily entitled to the same special assessment level on the property as when that property was owned by the previous owner.

(4)(a) The special assessment level on property that is sold shall automatically expire on the last day of December in the year prior to the year that the property is sold. The property shall be immediately revalued at fair market value by the assessor and shall be assessed by the assessor on the assessment rolls in the year it was sold at the assessment level provided for in Article VII, Section 18 of the Constitution of Louisiana.

(b) This new assessment level shall remain in effect until changed as provided by this Section or this Constitution.

(6)(a) A trust shall be eligible for the special assessment level if all of the following apply:

(b) If a trust would have been eligible for the special assessment level pursuant to this Subparagraph prior to the most recent reappraisal, the total assessment of the property held in trust shall be the assessed value on the last appraisal before the reappraisal.[5]

Readability score

See also: Ballot measure readability scores, 2020
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.


The FKGL for the ballot title is grade level 14, and the FRE is 30. The word count for the ballot title is 38, and the estimated reading time is 10 seconds. The FKGL for the ballot summary is grade level 10, and the FRE is 43. The word count for the ballot summary is 270, and the estimated reading time is 1 minute and 12 seconds.


Support

Supporters

Officials

Unions

  • Louisiana Federation of Teachers

Arguments

  • Public Affairs Research Council of Louisiana: 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 6: "More seniors are skipping retirement at 65 and are still in dual-income households. Full social security benefits do not kick in until well after age 65. Many older working residents have incomes above the current freeze threshold and deserve the break alongside their retired peers. We have a growing retiree population and a shrinking population of workers, so keeping more people in the workforce is a good idea for Louisiana. This amendment would make Louisiana a more attractive place for retirees."

Opposition

If you are aware of any opponents or opposing arguments, please send an email with a link to editor@ballotpedia.org.

Arguments

  • Public Affairs Research Council of Louisiana: 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 6: "If people are working longer and making more income later in life, then this amendment moves us in the wrong direction. As the population ages, we will have more retirees and fewer people paying full property taxes. Special assessments or “freezes” were created to help those on a fixed income, not so much for those gainfully employed. According to the U.S. Census the median household income for those aged 65-74 is $52,465, so the current freeze already works for the vast majority of seniors. It is hard to see the need for special treatment for those making over $80,000. Already, vast amounts of household property values are untaxed in Louisiana due to the homestead exemption, the assessment freezes and other tax breaks. Local governments are being denied this vital and stable tax base."

Campaign finance

The campaign finance information on this page reflects the most recent scheduled reports that Ballotpedia has processed, which covered through December 3, 2020.


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 did not identify any committees registered in support of or in opposition to the measure.[7] [7]

Background

Louisiana Amendment 8 (1998)

In October 1998, voters approved Amendment 8 with 68 percent of the vote. Amendment 8 amended Article VII of the Louisiana Constitution to allow property tax assessment levels to be frozen when owners turn 65 years old, except for those with a yearly income of more than $50,000 (adjusted annually for inflation).[8]

Special assessment level

A special assessment level freezes the assessed value of a residential property, and therefore also freezes the amount of property taxes owed unless the tax rate is increased in the parish. A special assessment level is attached to the property as long as the individual owns it, the applicant's spouse inherits the property and also meets the income limitation, or the property of the value does not increase by 25 percent due to structural improvements.

At the time of the election, the special assessment level applied to:[9]

  • Individuals 65 years or older,
  • Veterans with a service-connected disability rating of 50% or more as determined by the U.S. Department of Veterans Affairs,
  • Members of the military or Louisiana National Guard that last owned the property and were killed in action, missing in action, or taken as prisoners of war for at least 90 days, and
  • Individuals permanently totally disabled as determined by a non-appealable court judgment or government agency.

Individuals who do not qualify for a special assessment level are subject to property value reassessments that could increase the amount of property taxes owed.

Homestead tax exemptions in Louisiana

A homestead tax exemption is a certain dollar or percentage amount subtracted from an assessed home value, which is used to calculate property taxes. Homestead tax exemptions can only be applied to a property owner's primary residence. The maximum homestead tax exemption is $7,500. In certain parishes, voters have approved an additional ad valorem tax exemption for property owned by a veteran with a service-connected disability rating of 100 percent determined by the U.S. Department of Veterans Affairs.[10][11]

Amendments on the ballot in Louisiana

See also: List of Louisiana ballot measures

The following statistics are based on legislatively referred constitutional amendments between 1995 and 2019 in Louisiana:

  • Ballots featured 189 constitutional amendments.
    • Even-year ballots featured 121 constitutional amendments.
  • An average of 10 measures appeared on even-year statewide ballots.
  • The number of ballot measures on even-year statewide ballots ranged from four to 21.
  • Voters approved 75 percent (141 of 189) and rejected 25 percent (48 of 189) of the constitutional amendments.
Legislatively-referred constitutional amendments, 1995-2018
Total number Approved Percent approved Defeated Percent defeated Even-year average Even-year median Even-year minimum Even-year maximum
189 141 74.6% 48 25.4% 10.1 8.0 4 21

Tax policies on the ballot in 2020

See also: Taxes on the ballot

In 2020, voters in 14 states voted on 21 ballot measures addressing tax-related policies. Ten of the measures addressed taxes on properties, three were related to income tax rates, two addressed tobacco taxes, one addressed business-related taxes, one addressed sales tax rates, one addressed fees and surcharges, and one was related to tax-increment financing (TIF).

Click Show to read details about the tax-related measures on statewide ballots in 2020.

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.

Rep. Stephanie Hilferty (R) introduced Amendment 6 as House Bill 525 on February 28, 2020. On May 22, 2020, the Louisiana House of Representatives approved the constitutional amendment in a vote of 96-0 with eight representatives absent or not voting. The Senate approved the measure with amendments in a vote of 31-3 on May 29, 2020. The House concurred with the amendments on June 1, 2020, in a vote of 96-0.[4]

Vote in the Louisiana State Senate
May 29, 2020
Requirement: Two-thirds (66.67 percent) vote of all members in each chamber
Number of yes votes required: 26  Approveda
YesNoNot voting
Total3135
Total percent79.5%7.69%12.82%
Democrat813
Republican2322

Vote in the Louisiana House of Representatives
June 1, 2020
Requirement: Two-thirds (66.67 percent) vote of all members in each chamber
Number of yes votes required: 70  Approveda
YesNoNot voting
Total9608
Total percent92.3%0.00%7.7%
Democrat3005
Republican6403
Independent200

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.

See also

External links

Footnotes

  1. 1.0 1.1 1.2 Louisiana State Legislature, "House Bill 525 (Enrolled)," accessed June 1, 2020
  2. Bossier Parish Assessor, "LOUISIANA SPECIAL ASSESSMENT LEVEL," accessed May 26, 2020
  3. Louisiana State Legislature, "Digest," accessed June 10, 2020
  4. 4.0 4.1 Louisiana State Legislature, "House Bill 525 (2020) Overview," accessed June 1, 2020
  5. 5.0 5.1 5.2 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
  6. Louisiana Secretary of State, "2020 Ballot Questions," accessed August 20, 2020
  7. 7.0 7.1 Louisiana Ethics Administration Program, "Campaign Finance Portal: Louisiana Political Action Committees," accessed June 8, 2020 Cite error: Invalid <ref> tag; name "finance" defined multiple times with different content
  8. Public Affairs Research Council of Louisiana, "Voting on Louisiana Proposed Constitutional Amendments 1978-2019," February 25, 2016
  9. Louisiana State Legislature, "Digest," accessed June 10, 2020
  10. Louisiana Tax Commission, "FAQ," accessed June 10, 2020
  11. Smart Asset, "Louisiana Property Tax Calculator," accessed June 10, 2020
  12. Arizona Secretary of State, "Initiative 31-2020," February 14, 2020
  13. Colorado Secretary of State, "2019-2020 Initiative Filings, Agendas & Results," accessed April 17, 2020
  14. Illinois State Legislature, "Senate Joint Resolution Constitutional Amendment 1," accessed May 2, 2019
  15. Illinois State Board of Elections,"Committee Search," accessed May 28, 2019
  16. Alaska Division of Elections, "Alaska's Fair Share Act," accessed January 13, 2020
  17. Anchorage Daily News, "Group says it has enough signatures to put Alaska oil tax initiative on ballot," January 14, 2020
  18. APOC, "Online Reports," accessed January 7, 2020
  19. Nebraska Secretary of State, "Initiative Petition text," accessed August 22, 2019
  20. California Attorney General, "Initiative 19-0008," September 17, 2019
  21. California the Legislative Analyst's Office, "A.G. File No. 2019-0008," February 5, 2018
  22. California State Legislature, "Assembly Concurrent Resolution 11," accessed May 8, 2019
  23. Colorado General Assembly, "SCR 20-001," accessed June 10, 2020
  24. Arkansas State Legislature, "House Joint Resolution 1018," accessed March 7, 2019
  25. UA Little Rock Public Radio, "Arkansas Governor Signs $95 Million Highway Funding Bill Into Law," accessed March 25, 2019
  26. Arkansas Ethics Commission, "Filings," accessed August 18, 2020
  27. Colorado State Legislature, "House Bill 20-1427," accessed June 15, 2020
  28. Oregon State Legislature, "HB 2270," accessed June 25, 2019
  29. Colorado Secretary of State, "2019-2020 Initiative Filings, Agendas & Results," accessed February 10, 2020
  30. Nebraska State Legislature, "LR14CA," accessed April 5, 2019
  31. Louisiana Secretary of State, "FAQ: Voting on Election Day," accessed August 15, 2024
  32. Louisiana Secretary of State, "Vote on Election Day," accessed August 15, 2024
  33. 33.0 33.1 33.2 Louisiana Secretary of State, "Register to Vote," accessed August 15, 2024
  34. WWNO, "Louisiana now requires proof of citizenship to vote, but hasn’t issued any guidance," January 15, 2025
  35. Louisiana Secretary of State, "Louisiana Voter Registration Application," accessed June 30, 2025
  36. 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."
  37. 37.0 37.1 Louisiana Secretary of State, "Vote on Election Day," accessed August 15, 2024
  38. Louisiana Secretary of State, "Louisiana voters' bill of rights and voting information," accessed August 15, 2024