Louisiana Amendment 3, Authorize Certain Levee Districts to Collect a Five-Mill Annual Property Tax Measure (2021)

Louisiana Amendment 3
Election date November 13, 2021
Topic Taxes
Status d Defeated
Type Constitutional amendment	Origin State legislature

2021 measures
November 13
Louisiana Amendment 1
Louisiana Amendment 2
Louisiana Amendment 3
Louisiana Amendment 4
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Louisiana Amendment 3, the Authorize Certain Levee Districts to Collect a Five-Mill Annual Property Tax Measure, was on the ballot in Louisiana as a legislatively referred constitutional amendment on November 13, 2021. It was defeated.

A "yes" vote supported allowing Louisiana levee districts created after 2006 to levy an annual property tax of up to five mills ($5 per $1,000 of assessed value) without voter approval if those districts approve the 2021 constitutional amendment. In districts that did not approve the amendment, voter approval would have continued to be required to levy a property tax.

A "no" vote opposed the amendment, thereby continuing to require that levee districts created after 2016 get voter approval levy a property tax.

Supermajority requirement: This amendment would have allowed levee districts created after 2006, and that approved the amendment, to levy an annual property tax of up to five mills. In levee districts that do not approve the amendment, voter approval would continue to be required to levy a property tax.

Election results

Louisiana Amendment 3
Result		Votes	Percentage
Yes		172,542	42.07%
No		237,600	57.93%

Results are officially certified.

Source

Overview

What would this amendment have done?

See also: Ballot language and constitutional changes

The Louisiana Constitution provides that the governing authorities of levee districts created before 2006 are able to levy an annual property tax of up to five mills ($5 per $1,000 of assessed value) without voter approval to construct and maintain levees in the district. However, the Board of Levee Commissioners of the Orleans Levee District may levy an annual property tax of up to two and a half mills. Districts can increase the tax with district voter approval.

In 2006, Louisiana voters approved Amendment 3, which provided that any levee district created after 2006 could levy an annual property tax on all property within the district that is not exempt from taxation if approved by a majority of voters within the district.

The amendment would have allowed levee districts created after 2006 to levy a property tax of up to five mills without voter approval in the districts that approved this 2021 constitutional amendment. Districts can increase the tax with district voter approval. Levee districts that did not approve the 2021 amendment and levee districts created after October 9, 2021, would have required district voter approval to levy a property tax.

What levee districts would this amendment have affected?

The bill would have affected seven active levee districts in Louisiana:

• Algiers Levee District (levying over 5 mills at the time of election);
• Chenier Plain Coastal Restoration and Protection Authority (not levying a tax at the time of election; a 5 mill tax was projected to generate revenue of $12.2 million in revenue annually);
• Iberia Parish Levee, Hurricane, and Conservation District (not levying a tax at the time of election; a 5 mill tax was projected to generate revenue of $2.9 million in revenue annually);
• Lafitte Area Independent Levee District (levying over 5 mills at the time of election);
• Squirrel Run Levee and Drainage District (not levying a tax at the time of election; a 5 mill tax was projected to generate revenue of $20,192 in revenue annually);
• St. Mary Levee District (levying 5 mills at the time of election); and
• St. Tammany Levee, Drainage, and Conservation District (not levying a tax at the time of election; a 5 mill tax was projected to generate revenue of $11.9 million in revenue annually).

What are levees and what is the history of levees in Louisiana?

See also: Levees and Levees in Louisiana

The National Flood Insurance Program (NFIP) defines a levee as "a man-made structure, usually an earthen embankment, designed and constructed in accordance with sound engineering practices to contain, control, or divert the flow of water so as to reduce risk from temporary flooding."

For a history of levees in Louisiana, click here.

Text of measure

Ballot question

The ballot question was as follows:

“

Do you support an amendment to allow levee districts created after January 1, 2006, and before October 9, 2021, whose electors approve the amendment to levy an annual tax not to exceed five mills for the purpose of constructing and maintaining levees, levee drainage, flood protection, and hurricane flood protection? (Amends Article VI, Section 39)

”

Ballot summary

The ballot summary was as follows:

“ Present Constitution provides that a levee district created prior to January 1, 2006 may levy annually a tax not to exceed five mills for constructing and maintaining levees, levee drainage, flood protection, hurricane flood protection, and for all other purposes incidental thereto, except the Board of Levee Commissioners of the Orleans Levee District which may levy annually a tax not to exceed two and one-half mills of all taxable property situated within the alluvial portions of the district subject to overflow. Proposed Constitutional Amendment provides that a levee district, except a levee district created after January 1, 2006 and where a majority of the electors in the district failed to approve the provisions of this section of this Constitution in an election held on October 9, 2021, or a levee district created after October 9, 2021, may levy annually a tax not to exceed five mills for constructing and maintaining levees, levee drainage, flood protection, hurricane flood protection, and for all other purposes incidental thereto. Further provides an exception for the Board of Levee Commissioners of the Orleans Levee District which may levy annually a tax not to exceed two and one-half mills of all taxable property situated within the alluvial portions of the district subject to overflow. Present Constitution provides that if the necessity to raise additional funds arises in any levee district created prior to January 1, 2006, for any purpose of constructing and maintaining levees, levee drainage, flood protection, hurricane flood protection and for all other purposes incidental thereto or for any other purpose related to its authorized powers and functions as specified by law, may be increased if the rate of the increase is approved by a majority of the electors voting in an election held for that purpose. Proposed Constitutional Amendment provides that if the necessity to raise additional funds arises in any levee district for any purpose of constructing and maintaining levees, levee drainage, flood protection, hurricane flood protection and for all other purposes incidental thereto or for any other purpose related to the authorized powers and functions as specified by law, may be increased if the rate of the increase is approved by a majority of the electors voting in an election held for that purpose. Present Constitution provides for levee districts created after January 1, 2006 for any purpose of constructing and maintaining levees, levee drainage, flood protection, hurricane flood protection and for all other purposes incidental thereto, the district may annually levy a tax on all property not exempt from taxation situated within the alluvial portions of the district subject to overflow. Provides that such district shall not levy such a tax nor increase the rate of such a tax unless the electors approve the levy or increase in an election held for that purpose. Further provides that if the district is comprised of territory in more than one parish that the approval by a majority of the electors who vote in each parish comprising the district is required to levy or increase the tax. Proposed Constitutional Amendment provides for levee districts created after January 1, 2006 and where a majority of the electors in the district failed to approve the provisions of this section in an election held on October 9, 2021, or a levee district created after October 9, 2021, for any purpose of constructing and maintaining levees, levee drainage, flood protection, hurricane flood protection and for all other purposes incidental thereto, the district may annually levy a tax on all property not exempt from taxation situated within the alluvial portions of the district subject to overflow. Provides that such district shall not levy such a tax nor increase the rate of such a tax unless the electors approve the levy or increase in an election held for that purpose. Further provides that if the district is comprised of territory in more than one parish that the approval by a majority of the electors who vote in each parish comprising the district is required to levy or increase the tax. ”

Constitutional changes

See also: Article VI, Louisiana Constitution

The measure would have amended Section 39 of Article VI of the state constitution. The following underlined text would have been added, and struck-through text would have been deleted: Note: Hover over the text and scroll to see the full text.

Text of Section 39: Levee District Taxes

(A) District Tax; Millage Limit. For the purpose of constructing and maintaining levees, levee drainage, flood protection, hurricane flood protection, and for all other purposes incidental thereto, the governing authority of a levee district created prior to January 1, 2006, except as provided in Paragraph (C) of this Section, may levy annually a tax not to exceed five mills, except the Board of Levee Commissioners of the Orleans Levee District which may levy annually a tax not to exceed two and one-half mills on the dollar of the assessed valuation of all taxable property situated within the alluvial portions of the district subject to overflow.

(B) Millage Increase. If the necessity to raise additional funds arises in any levee district created prior to January 1, 2006, for any purpose set forth in Paragraph (A) of this Section, or for any other purpose related to its authorized powers and functions as specified by law, the tax may be increased. However, the necessity and the rate of the increase shall be submitted to the electors of the district, and the tax increase shall take effect only if approved by a majority of the electors voting thereon in an election held for that purpose.

(C) Certain Districts Created After January 1, 2006. For any purpose set forth in Paragraph (A) of this Section, the governing authority of a levee district created after January 1, 2006, and where a majority of the electors in the district failed to approve the provisions of this Section in an election held on October 9, 2021, or a levee district created after October 9, 2021, may annually levy a tax on all property not exempt from taxation situated within the alluvial portions of the district subject to overflow. However, such a district shall not levy such a tax nor increase the rate of such a tax unless the levy or the increase is approved by a majority of the electors of the district who vote in an election held for that purpose. If the district is composed of territory in more than one parish, approval by a majority of the electors who vote in each parish comprising the district is also required for any such levy or increase.

Readability score

See also: Ballot measure readability scores, 2021

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 15, and the FRE is 28. The word count for the ballot title is 50, and the estimated reading time is 13 seconds. The FKGL for the ballot summary is grade level 10, and the FRE is 44. The word count for the ballot summary is 654, and the estimated reading time is 2 minutes and 54 seconds.

Support

Supporters

Officials

• State Senator and measure sponsor Patrick Connick (R)

Organizations

• One Acadiana

Opposition

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

Media editorials

See also: 2021 ballot measure media endorsements

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Support

• The Advocate Editorial Board: "Because of a constitutional quirk, some levee boards are not allowed to raise 5 mills of property taxes for operations. The amendment allows the outlier levee boards, through a complicated process, to do the same as the others have traditionally done."

Opposition

You can share campaign information or arguments, along with source links for this information, at editor@ballotpedia.org.

Background

Levees

The National Flood Insurance Program (NFIP) defines a levee as "a man-made structure, usually an earthen embankment, designed and constructed in accordance with sound engineering practices to contain, control, or divert the flow of water so as to reduce risk from temporary flooding." Below is an image from FEMA depicting a typical levee.

Levees in Louisiana

The bill would have affected seven active levee districts in Louisiana in the Coastal Management Division (CMD) zone:

History of levees in Louisiana

Pre-Hurricane Katrina

The first man-made levee system in Louisiana was built in New Orleans between 1717 and 1727. At the time, New Orleans sat at about 10 feet above sea level at its highest points. New Orleans is surrounded by water with the Mississippi River to the south, Lake Pontchartrain to the north, and other lakes and swampland to the east and west. The city relies on levees to protect it against hurricanes and flooding.

Stephen E. Flynn, Professor of Political Science and Director of the Center for Resilience Studies said, "New Orleans’s primary line of defense against the sea and the Mississippi River has long been a levee and flood-wall system. ... The city is like a fishbowl, with the water on the outside and a half a million homes on the inside. New Orleans has been sinking at a rate of three feet per century, so that it lies at an average of six feet below sea level, with some neighborhoods as low as eleven feet below. Without the levees and floodwalls, much of the city would be a shallow lake."

The Louisiana Association of Levee Boards of Louisiana (ALBL) was created in 1942 to promote cohesion among the state's levee districts.

In 1965, New Orleans became flooded due to Hurricane Betsy, a Category 4 hurricane that caused more than $1 billion in damages. In response, the U.S. Congress passed the Flood Control Act of 1965, which made the U.S. Army Corps of Engineers responsible for repairing and constructing the levee system in south Louisiana. The project faced delays, and the Corps of Engineers estimated that the completion of the new levee system was "60-90 percent complete in different areas" when Hurricane Katrina hit. Local levee boards were responsible for the levees' maintenance after construction was completed.

Post-Hurricane Katrina

2005:

In August 2005, when Hurricane Katrina made landfall, New Orleans sat at about six feet below sea level. The storm damaged 169 miles of the 350-mile hurricane and flood protection system surrounding New Orleans. The U.S. Army Corps of Engineers released a 6,600-page report on June 1, 2006, in which the Corps said the levees it built in south Louisiana were flawed, resulting in the failure of the levees and the flooding of New Orleans. U.S. Army Corps of Engineers Chief Lt. Gen. Carl Strock said, "This is the first time that the Corps has had to stand up and say, 'We've had a catastrophic failure.'"

2006:

In 2006, Louisiana voters approved Amendment 3, which provided that any levee district created after 2006 could, with district voter approval, levy an annual property tax on all property that is not exempt from taxation within the district. Amendment 3 also allowed the state legislature to provide for establishing regional flood protection authorities within levee districts. It also allowed the state legislature to appropriate up to $500,000 per year from the Coastal Protection and Restoration Fund (previously the Wetlands Conservation and Restoration Fund) to regional flood protection authorities. Levee districts created before 2006 could levy an annual property tax of up to five mills ($5 per $1,000 of assessed value) (without voter approval) to construct and maintain levees in the district except that the Board of Levee Commissioners of the Orleans Levee District could levy an annual property tax limited to two and a half mills. Levee districts created before 2006 could increase the tax rate with district voter approval.

2009:

In 2009, Louisiana Governor Bobby Jindal (R) made an agreement with the federal government in which the federal government agreed to pay 65% of the cost for the U.S. Army Corps of Engineers to repair and construct improved levees in Louisiana following Hurricane Katrina, known as the Hurricane and Storm Damage Risk Reduction System (HSDRRS). The HSDRRS includes five parishes in southern Louisiana: Orleans, Jefferson, St. Bernard, St. Charles, and Plaquemines. Under the 2009 cost-sharing agreement, the state was set to make payments to the federal government of $100 million annually for 30 years, including around $1.3 billion of interest.

2017:

In 2017, Executive Assistant to the Governor for Coastal Activities Johnny Bradberry said, "rather than asking the State to commit $100 million a year for 30 years toward debt service, the federal government should allow us the flexibility to put that money toward coastal infrastructure that will protect the federal investment in the HSDRRS.”

2020:

The Water Resources Development Act, signed by President Donald Trump (R) on December 27, 2020, included a provision allowing the state to make a payment of $400 million by September 30, 2021, and pay the rest of the principal by September 30, 2023, thereby saving the state about $1 billion in interest.

2021:

On June 10, the state legislature passed House Concurrent Resolution 6, which directed St. Charles Parish, Jefferson Parish, Plaquemines Parish, St. Bernard Parish, Orleans Parish, the Southeast Louisiana Flood Protection Authority-East, and the Southeast Louisiana Flood Protection Authority-West Bank to create and implement a plan for contributing to the repayment costs of the HSDRRS project and deliver reports to the state legislature by December 1, 2021, as "the Legislature believes that the five parishes and two flood protection authorities that directly benefit from the project should contribute towards payment of its cost."

On June 22, 2021, the governor signed House Bill 639, which created the Hurricane and Storm Damage Risk Reduction System Repayment Fund. The bill required, for Fiscal Year 2021-22, that 38% of any increase in state general fund revenue above the official state general fund forecast be deposited into the fund, not to exceed $400 million. Money in the fund is required to be used to make payments to the U.S. Army Corps of Engineers for the HSDRRS project or to make debt service payments if the state issues general obligation bonds to fund the state's repayment.

Referred amendments in Louisiana during odd years

A total of 52 constitutional amendments appeared on the statewide ballot in Louisiana during odd-numbered years during the 20-year period from 1999 through 2019. Of the 52 amendments, 36 (69.23%) were approved and 16 (30.77%) were defeated.

Legislatively-referred constitutional amendments, 1999-2019
Total number	Approved	Percent approved	Defeated	Percent defeated	Odd-year average	Odd-year median	Odd-year minimum	Odd-year maximum
52	36	69.23%	16	30.77%	5	4	0	16

Campaign finance

See also: Campaign finance requirements for Louisiana ballot measures

Total campaign contributions:
Support:	$0.00
Opposition:	$0.00

If you are aware of a committee registered to support or oppose this measure, please email editor@ballotpedia.org.

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 87 (SB 87) on April 12, 2021. On May 11, 2021, the state Senate passed SB 87 in a vote of 36-0. The House passed an amended version of the bill on June 7, 2021, in a vote of 81-10. The Senate concurred with the House's amendments on June 9, 2021, in a vote of 37-0.

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	81	10	14
Total percent	77.14%	9.52%	13.34%
Democrat	32	1	2
Republican	47	9	12
Independent	2	0	0

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	37	0	1
Total percent	97.37%	0.00%	2.63%
Democrat	11	0	0
Republican	26	0	1

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

2021 measures

• 2021 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 87