Louisiana Amendment 3, Board of Tax Appeals Jurisdiction Amendment (October 2019)
| Louisiana Amendment 3 | |
|---|---|
 | |
| Election date October 12, 2019 | |
| Topic Administration of government | |
Status Approved | |
| Type Constitutional amendment | Origin State legislature |
Louisiana Amendment 3, the Board of Tax Appeals Jurisdiction Amendment, was on the ballot in Louisiana as a legislatively referred constitutional amendment on October 12, 2019. It was approved.[1]
A "yes" vote supported this amendment to do the following:
|
| A "no" vote opposed this amendment to add constitutional provisions concerning the Louisiana Board of Tax Appeals, thereby leaving in place the board's existing authority over certain state and local tax disputes according to statute. |
Election results
|
Louisiana Amendment 3 |
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|---|---|---|---|---|
| Result | Votes | Percentage | ||
|
|
700,217 | 57.88% | ||
| No | 509,530 | 42.12% | ||
Overview
What did this amendment do?
Amendment 3 was designed to do the following:
- allow the legislature through a two-thirds vote to give the Louisiana Board of Tax Appeals jurisdiction over the constitutionality of taxes, fees, and related matters;
- require prompt recovery by taxpayers of any unconstitutional tax paid;
- establish authority for the board in the state constitution, subject to changes made by laws passed by a two-thirds vote in the legislature;
- state in the constitution that the Louisiana Board of Tax Appeals has jurisdiction over any disputes concerning state and local taxes, fees, or other claims against the state.
Going into the election, a taxpayer could appeal to the board for matters related to assessments, refund claims, or determinations of alleged overpayment. Under the amendment and its implementing legislation, a taxpayer became able to petition the board for declaratory judgment related to the constitutionality of laws or ordinances, or the validity of a regulation.[2]
What is the Louisiana Board of Tax Appeals?
The Louisiana Board of Tax Appeals, created in 1937, is an independent state agency that functions as a tax court. The board is composed of three attorneys specializing in tax law who are appointed by the governor and confirmed by the Senate. The board hears and decides appeals filed by taxpayers who disagree with an assessment they received from the Louisiana Department of Revenue or state/local tax collectors.[3][4]
Text of measure
Ballot title
The ballot title was:[1]
| “ |
Do you support an amendment to protect taxpayers by requiring a complete remedy in law for the prompt recovery of any unconstitutional tax paid and to allow the jurisdiction of the Board of Tax Appeals to extend to matters related to the constitutionality of taxes? (Adds Article V, Section 35)[5] |
” |
Constitutional changes
- See also: Article V, Louisiana Constitution
Amendment 3 added a Section 35 to Article V of the Louisiana Constitution. The following text was added:[1]
§35. Remedies for Taxpayers Section 35. The remedies required by Article VII, Section 3(A) of this Constitution shall extend to any unconstitutional tax paid by a taxpayer. The Board of Tax Appeals is continued, subject to change by law enacted by two-thirds of the elected members of each house of the legislature. It shall have jurisdiction over all matters related to state and local taxes or fees or other claims against the state as provided by Chapter 17 of Title 47 of the Louisiana Revised Statues of 1950, as amended, subject to change by law. The legislature may extend the jurisdiction of the Board of Tax Appeals, by a law enacted by a two-thirds vote of the elected members of each house of the legislature, to matters concerning the constitutionality of taxes, fees, or other matters related to its jurisdiction which jurisdiction may be concurrent with the district courts concerning such matters.[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
Yes on 3 led the support campaign.[6]
Supporters
- Rep. Stephen Dwight (R-35)[7]
- Pelican Institute for Public Policy[6]
- Louisiana Oil and Gas Association[6]
- Society of Louisiana Certified Public Accountants[6]
Arguments
- Daniel Erspamer, chief executive officer for the Pelican Institute for Public Policy, said, "Amendment 3 seeks to return unconstitutional tax collections back to taxpayers. ... Amendment 3 provides hard-working Louisianans with the added option of having their cases heard by the Board of Tax Appeals (BTA), our state’s tax court."[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 3:[9]
| “ |
Taxpayers should be able to seek timely redress for unconstitutional taxes. The Board of Tax Appeals specializes in tax law. Allowing the Board to hear cases involving the constitutionality of tax and fee collections only makes sense. Tax law is complex and experts should review the case first. If either side does not like the decision, they can still appeal to the court system. Following a modernization of the Louisiana tax appeals process in 2014, this change would be another important step toward improving the system to make it fairer and more efficient. It places Louisiana in the mainstream of states that have reformed their tax dispute process. The amendment would reduce delays and costs in deciding tax disputes which is why both business and local government support this change.[5] |
” |
Opposition
If you are aware of any opponents or opposing arguments, please send an email with a link to editor@ballotpedia.org.
This amendment received two no votes in the state legislature.
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 3:[9]
| “ |
Historically, courts have been the only bodies that can decide whether an action or rule complies with the Louisiana or U.S. Constitution. This amendment and its companion act would change that precedent. Unlike judges in the court system, none of the members of the Board of Tax Appeals is elected and they might have less expertise in Louisiana or U.S. constitutional law. Board members might be influenced by the governors who appoint them or the Senators who confirm them. There is no evidence that the current system fails to resolve issues correctly. Constitutional decisions by the Board would be highly likely to be appealed to the courts. [5] |
” |
Campaign finance
| Total campaign contributions: | |
| Support: | $0.00 |
| Opposition: | $0.00 |
Ballotpedia had not identified any committees registered in support of or in opposition to the measure.
If you are aware of a committee registered to support or oppose this measure, please email editor@ballotpedia.org.
Media editorials
- See also: 2019 ballot measure media endorsements
Support
- The Advocate: “The amendment seeks to broaden the authority of a body of experts, the Board of Tax Appeals, to decide constitutional issues raised when a specific tax is being challenged by businesses. It’s intended to be a quicker way to resolve such disputes instead of using the courts as a first resort, which can be more costly and time-consuming. ... We urge voters to approve it.”[10]
- American Press: “One big issue lies with taxpayers getting a refund if the state collects an unconstitutional tax. Amendment 3 would offer taxpayers that remedy, instead of the state retaining that money. ... The American Press believes a change is needed and recommends a vote for the amendment.”[11]
- Gambit: “This amendment would authorize the state Board of Tax Appeals to rule on whether certain taxes and fees are constitutional under Louisiana or U.S. law. The Board of Tax Appeals hears appeals from rulings by the state Department of Revenue; it does not rule on property tax issues. We recommend voting YES on Amendment 3.”[12]
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
Louisiana Board of Tax Appeals
The Louisiana Board of Tax Appeals, created by statute in 1937, is an independent state agency within the Department of State Civil Service which functions as a tax court/appeal board. The BTA hears and decides appeals filed by taxpayers who disagree with an assessment they received from the Louisiana Department of Revenue or state/local tax collectors.[13][14] Going into the election, a taxpayer could appeal to the board for matters related to tax refund claims, assessments or determinations of alleged overpayment. Under the amendment and its implementing legislation, a taxpayer also became able to petition the board for declaratory judgment related to the constitutionality of laws or ordinances, or the validity of a regulation.[2] This proposed amendment provided for the authority of the board in the constitution rather than solely in state statute as it existed going into the election.
As of 2020, the board is composed of three attorneys specializing in tax law who were appointed by the governor and confirmed by the Senate. At least two board members were required to have experience in tax law (CPA, LLM in Tax, board certification, or past service as a judge) and one was required to be certified as a tax law specialist by the Louisiana Board of Legal Specialization. The board members served staggered terms of four years.[13]
History of the board
When it was first created, Louisiana's Board of Tax Appeals (BTA) had powers to review matters such as refund claims that were denied by the Louisiana Department of Revenue, assessments for taxes that were appealed without payment under protest, and claims for money that had been wrongfully paid to the state. Beginning in 2014, the Legislature expanded the BTA's jurisdiction through Acts 198 and 640 to include local sales and use tax cases and appeals of assessments that were paid under protest. A payment made under protest is a payment that is made but which is subject to a dispute. In such cases, the payer typically made the payment with notice to the payee that the payment was being made under protest, thereby reserving the right to object to the obligation later.[15] Before 2014, amounts paid under protest could only be recovered by filing suit in a district court. Act 198 provided that the BTA could hear cases of payments under protest.[13][16][17]
Jurisdiction of the board
Going into the election, the board had jurisdiction over the following matters:[18]
- Claims against the state (cannot be appealed and an award is only paid if appropriated by the Legislature);
- Disputes concerning local sales and use taxes;
- Disputes concerning state taxes;
- Personal and corporate income taxes;
- Corporate franchise tax;
- Excise taxes;
- Motor vehicle taxes; and
- Sales and use taxes.
The section in the Louisiana Revised Statutes (Title 47 §1401) concerning the Board of Tax Appeals:[19]
| “ |
In order to provide a board that will act as an appeal board to hear and decide, at a minimum of expense to the taxpayer, questions of law and fact arising from disputes or controversies between a taxpayer and the collector of revenue of the State of Louisiana in the enforcement of any tax, excise, license, permit or any other tax law administered by the collector, and to exercise jurisdiction as provided for in the Uniform Local Sales Tax Code, the Board of Tax Appeals, hereinafter referred to as the "board", is created as an independent agency in the Department of State Civil Service, and for the purposes of this Chapter. The Local Tax Division is created as an independent agency and authority within the board for the purposes of exercising jurisdiction over disputes involving local collectors.[5] |
” |
Implementing legislation
The implementing legislation for the amendment was House Bill 583, a companion bill dependent on the approval of the proposed constitutional amendment that outlined specific details in the state's statutes. HB 583 was signed by the governor on June 19, 2019.[20]
HB 583 provided for a legal remedy under the jurisdiction of the Board of Tax Appeals or state courts in cases where taxes were claimed to be unconstitutional under the Louisiana Constitution or the U.S. Constitution. Going into the election, such cases were handled by state courts, not the Board of Tax Appeals. HB 583 repealed the existing law that provided that the Board of Tax Appeals had no jurisdiction to declare a statute or ordinance unconstitutional. HB 583 also expanded the jurisdiction of the board to include all matters relating to state or local taxes and fees.[2]
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.
Rep. Stephen Dwight (R-35) introduced the constitutional amendment as House Bill 428 (HB 428) on March 29, 2019. On May 13, 2019, the Louisiana House of Representatives approved HB 428, with 93 members supporting the amendment and 12 members absent. The Louisiana State Senate amended the proposal and passed it as amended on June 1, 2019, with 35 senators supporting it, two opposing it, and two absent. The House unanimously concurred with the Senate's changes on June 3, 2019.[13]
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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.[21][22]
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.[23]
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.[23]
Voters may register in person at any Registrar of Voters office or any of the following places:[23]
- 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.[24][25]
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.[26] 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.[27]
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.[27]
See also
External links
- Louisiana House Bill 428 (2019)
- Louisiana Board of Tax Appeals
- 2019 Proposed Constitutional Amendments Summaries
Support |
OppositionSubmit links to editor@ballotpedia.org. |
Footnotes
- ↑ 1.0 1.1 1.2 Louisiana State Legislature, "HB 428," accessed May 14, 2019
- ↑ 2.0 2.1 2.2 Louisiana Legislature, "House Legislative Services digest of HB 583," accessed July 3, 2019
- ↑ Louisiana Board of Tax Appeals, "About us," accessed June 28, 2019
- ↑ Louisiana Board of Tax Appeals, "Board history," accessed June 28, 2019
- ↑ 5.0 5.1 5.2 5.3 5.4 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 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 - ↑ 6.0 6.1 6.2 6.3 Yes on 3, "Home," accessed October 9, 2019
- ↑ American Press, “Amendment 3 would bring needed change,” published September 26, 2019
- ↑ The Ouachita Citizen, "Letter to the Editor: Amendment provides pro-taxpayer solution," published October 9, 2019
- ↑ 9.0 9.1 Public Affairs Research Council of Louisiana, "PAR Guide to the 2019 Constitutional Amendments," accessed October 3, 2019
- ↑ The Advocate, “Our Views: Approve all 4 Louisiana constitutional amendments,” published September 24, 2019
- ↑ American Press, “Amendment 3 would bring needed change,” published September 26, 2019
- ↑ Gambit, “Gambit's endorsements in the 2019 fall elections,” published September 27, 2019
- ↑ 13.0 13.1 13.2 13.3 Louisiana Board of Tax Appeals, "About us," accessed June 28, 2019 Cite error: Invalid
<ref>tag; name "history" defined multiple times with different content - ↑ Louisiana Board of Tax Appeals, "Board history," accessed June 28, 2019
- ↑ US Legal, "Under Protest Law and Legal Definition," accessed July 3, 2019
- ↑ Breazeale, Sachse, and Wilson LLP- Attorneys at Law, "Legislature Expands the Jurisdiction of the Board of Tax Appeals," accessed July 3, 2019
- ↑ Jones Walker, "New Legislation Expands Jurisdiction of Louisiana Board of Tax Appeals," accessed July 3, 2019
- ↑ Louisiana Board of Tax Appeals, "Board history," accessed July 3, 2019
- ↑ Justia Law, "LA Rev Stat § 47:1401 (2016)," accessed July 3, 2019
- ↑ Louisiana Legislature, 'House Bill 583," accessed July 3, 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
- ↑ 23.0 23.1 23.2 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."
- ↑ 27.0 27.1 Louisiana Secretary of State, "Vote on Election Day," accessed October 6, 2025
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