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Louisiana Amendment 6, Limit on Assessed Value Increase of Reappraised Property in Orleans Parish Measure (2022)
| Louisiana Amendment 6 | |
|---|---|
 | |
| Election date November 8, 2022 | |
| Topic Taxes and Property | |
Status Defeated | |
| Type Constitutional amendment | Origin State legislature |
Louisiana Amendment 6, the Limit on Assessed Value Increase of Reappraised Property in Orleans Parish Measure, was on the ballot in Louisiana as a legislatively referred constitutional amendment on November 8, 2022. The measure was defeated.
A "yes" vote supported limiting the increase in the assessed value of residential property in Orleans Parish to 10% of the property's assessed value from the prior year beginning in 2023. |
A "no" vote opposed limiting the increase in the assessed value of residential property in Orleans Parish to 10% of the property's assessed value from the prior year beginning in 2023. |
Election results
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Louisiana Amendment 6 |
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|---|---|---|---|---|
| Result | Votes | Percentage | ||
| Yes | 636,105 | 49.73% | ||
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643,076 | 50.27% | ||
Overview
What would Amendment 6 have done?
The amendment would have limited the increase in the assessed value of residential property (for which the owner is receiving a homestead exemption) in Orleans Parish to 10% of the property's assessed value from the prior year. The effective date of the amendment was set to be January 1, 2023, if the amendment was approved by voters.[1]
The Orleans Parish Assessor's Office estimated that Orleans Parish had approximately 7,021 properties receiving a homestead exemption that had an assessed value above 10% of the property's assessed value from the previous year.[1]
The amendment included a provision stating that the revenue loss to the Orleans Parish could not create additional taxes for other taxpayers in the parish. The amendment would not have applied to the transfer or conveyance of properties, for which property taxes would have been based on fair market value after the transfer.[1]
How did this measure get 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 legislatively referred constitutional amendment to the ballot for voter consideration.
This amendment was introduced as House Bill 143 (HB 143) by Rep. Matthew Willard (D) on April 12, 2021. On May 10, 2021, the House passed HB 143 in a vote of 97-3, with five absent. The bill was amended and passed in the Senate on June 2, 2021, in a vote of 26-6 with six members absent. The House concurred with the Senate's amendments and approved the amendment on June 7, 2021, in a vote of 94-1 with 10 members absent.[1]
Text of measure
Ballot title
The ballot question was as follows:[1]
| “ | Do you support an amendment to limit the amount of an increase in the assessed value of residential property in Orleans Parish following reappraisal at ten percent of the property's assessed value in the previous year? (January 1, 2023) (Amends Article VII, Section 18(F)(2)(a)(introductory paragraph) and Adds Article VII, Section 18(F)(3))[2] | ” |
Constitutional changes
- See also: Article VII, Louisiana Constitution
The ballot measure would have amended Section 18(F)(2)(a) of Article VII and add a Section 18(F)(3) to Article VII of the Louisiana Constitution. The following struck-through text would have been deleted and underlined text would have been added.[3]
Note: Hover over the text and scroll to see the full text.
Section 18
(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 Except as provided for in Subparagraph (3) of this Paragraph, 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:
(3)(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, the increase in the assessed value of residential immovable property in Orleans Parish shall not exceed ten percent of the property's assessed value in the previous year, which shall be the adjusted assessed value. In each year thereafter, the adjusted assessed value shall increase by no more than ten percent of the previous year's adjusted assessed value. The adjusted assessed value shall never exceed the assessed value determined by the most recent reappraisal
(b) The assessed value as determined by the most recent reappraisal before the adjustment in assessed value shall be included as taxable property in excess of the homestead exemption for purposes of any subsequent reappraisal 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 in Orleans Parish as a result of the adjusted assessed value 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 except for the millage adjustment authorized by Article VII, Section 23(B) of this Constitution, which shall not be in excess of the prior year's maximum authorized millage. Implementation of the adjustment to the assessed valuation authorized in this Subparagraph shall neither trigger nor be cause for a reappraisal of property.
(c) The provisions of this Subparagraph shall not apply to the transfer or conveyance of ownership of the property. Following a transfer or conveyance, the ad valorem taxes on the property shall be based upon the fair market value as determined at the most recent reappraisal.
(d) The provisions of this Subparagraph shall not apply to the extent the increase was attributable to construction on or improvements to the property.
(e) Written notices of tax due issued by the collector for properties to which this Subparagraph applies shall be based on the adjusted assessed value.[2]
Readability score
- See also: Ballot measure readability scores, 2022
Using the Flesch-Kincaid Grade Level (FKGL) and Flesch Reading Ease (FRE) formulas, Ballotpedia scored the readability of the ballot title 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 27. The word count for the ballot title is 51.
Support
Supporters
Officials
- State Rep. Stephanie Hilferty (R)
- State Rep. Mandie Landry (D)
- State Rep. Matthew Willard (D)
Individuals
- Erroll Williams (D) - Orleans Parish Assessor
Opposition
If you are aware of any opponents or opposing arguments, please send an email with a link to editor@ballotpedia.org.
Campaign finance
| 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 |
If you are aware of a committee registered to support or oppose this measure, please email editor@ballotpedia.org.
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, meaning a home with a fair market value of $200,000 would have an assessed value of $20,000. The homestead exemption in Louisiana exempts the first $7,500 of assessed value from property taxes. For disabled veterans, the exemption is $15,000 of assessed value. As of 2021, the average mill levy across Louisiana counties was 108 mills. As of 2021, the median annual property tax payment in Louisiana was $919. The national median property tax payment was $2,578 in 2021.[4][5][6]
Louisiana property reassessment
Properties are assessed annually by the parish assessor's office. The New Orleans Parish Assessor must annually publish each year's assessment list for public view for 32 days between July 15 and August 15. Taxpayers may appeal assessments during this time. The assessor is required to notify homeowners of an assessment after a statewide reassessment every four years, if the property's assessed value increases by 15% from the prior year, or if the homeowner requests one.[7]
The Louisiana Constitution requires a statewide reassessment of all taxable property every four years. Millage rates (and the maximum authorized millage rate) in counties are adjusted every four years in a statewide reassessment to keep the total amount of property taxes collected by a taxing district the same as the prior year. The last statewide reassessment took place in 2020. The maximum millage rate is defined as the maximum millage rate that can be levied in a tax year and that (a) is approved by voters before the statewide reassessment (b) is the rate set during the reassessment if the reassessment resulted in a decrease in property value, (c) is the prior year's maximum rate if the reassessment resulted in an increase in property value, which is kept the same until the next statewide reassessment occurs.[8][1]
A constitutional amendment concerning the maximum authorized millage rate was also on the 2022 ballot.
Louisiana Amendment 6, Phase-In of Property Tax Increases (2018)
Amendment 6 on the 2018 ballot in Louisiana was approved by a vote of 57.55% to 42.45%. The amendment required that tax increases from reappraisals—estimates of a property’s market value—resulting in a property's value increasing more than 50 percent be phased in over the course of four years.
Property tax statistics in Orleans Parish
For 2022, the parish millage rate in Orleans Parish was 140.7 mills. The median home value was $219,600 and the median annual property tax payment was $1714. In 2022, the total fair market value of all homes in Orleans Parish was $3,660,816,800 ($3.66 billion), and the total assessed value (taxable value) was $366,081,680 ($366 million).[9][6]
The Orleans Parish Assessor's Office estimated that Orleans Parish had approximately 7,021 properties receiving a homestead exemption that had an assessed value above 10% of the property's assessed value from the previous year.[1]
Constitutional amendments on the ballot, 2000-2020
- See also: List of Louisiana ballot measures
The following statistics are based on legislatively referred constitutional amendments on the even-year ballot in Louisiana between 2000 and 2020:
- During the 20-year period between 2000 and 2020, the statewide ballot in Louisiana featured 104 constitutional amendments.
- An average of 10 amendments appeared on the ballot.
- The number of amendments on the ballot ranged from four to 21.
- Voters approved 71.15% (74 of 104) and rejected 28.85% percent (30 of 104) of the constitutional amendments.
| Legislatively-referred constitutional amendments in even-years, 2000-2020 | |||||||||
|---|---|---|---|---|---|---|---|---|---|
| Total number | Approved | Percent approved | Defeated | Percent defeated | Even-year average | Even-year median | Even-year minimum | Even-year maximum | |
| 104 | 74 | 71.15% | 30 | 28.85% | 9.45 | 8.0 | 4 | 21 | |
Path to the ballot
- See also: Amending the Louisiana Constitution
To put a legislatively referred constitutional amendment before voters, a two-thirds (66.67%) vote is required in both the Louisiana State Senate and the Louisiana House of Representatives.
This amendment was introduced as House Bill 143 (HB 143) on April 12, 2021. On May 10, 2021, the House passed HB 143 in a vote of 97-3, with five absent. The bill was amended and passed in the Senate on June 2, 2021, in a vote of 26-6 with six members absent. The House concurred with the Senate's amendments and approved the amendment on June 7, 2021, in a vote of 94-1 with 10 members absent.[1]
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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 timesIn 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.[10][11] Registration requirements
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.[12] 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.[12] Voters may register in person at any Registrar of Voters office or any of the following places:[12]
Automatic registrationLouisiana does not practice automatic voter registration. Online registration
Louisiana has implemented an online voter registration system. Residents can register to vote by visiting this website. Same-day registrationLouisiana does not allow same-day voter registration. Residency requirementsLouisiana law requires 20 days of residency in the state before a person may vote. Verification of citizenshipLouisiana 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.[13][14] 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.[15] 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 registrationThe site Geaux Vote, run by the Louisiana Secretary of State office, allows residents to check their voter registration status online.
Voter ID requirementsLouisiana requires voters to present photo identification while voting.[16] 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.
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.[17] Registered voters can bring their voter information card to the Office of Motor Vehicles to receive a free Louisiana special identification card.[16] | |||||
See also
External links
Footnotes
- ↑ 1.0 1.1 1.2 1.3 1.4 1.5 1.6 1.7 Louisiana State Legislature, "House Bill 143," accessed May 12, 2021
- ↑ 2.0 2.1 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 - ↑ Louisiana State Legislature, "House Bill 143 Text," accessed June 14, 2022
- ↑ Tax Proper, "Louisiana Property Taxes," accessed March 3, 2022
- ↑ TaxRates.org, "Louisiana Property Taxes 2022," accessed April 29, 2022
- ↑ 6.0 6.1 Louisiana Tax Commission, "2021 Annual Report," accessed April 29, 2022
- ↑ Louisiana House Fiscal Division, "LOUISIANA PROPERTY TAX BASICS," accessed May 4, 2022
- ↑ Louisiana Legislative Auditor, "Setting Millage Rates," accessed March 3, 2022
- ↑ Smart Asset, "Louisiana Property Tax Calculator," accessed May 2, 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
- ↑ 12.0 12.1 12.2 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."
- ↑ 16.0 16.1 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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