Louisiana Amendment 4, Prohibit Property Tax Exemptions for Nonprofits Owning Damaged Residential Property Amendment (October 2023)
| Louisiana Amendment 4 | |
|---|---|
 | |
| Election date October 14, 2023 | |
| Topic Taxes and Property | |
Status Approved | |
| Type Constitutional amendment | Origin State legislature |
Louisiana Amendment 4, the Prohibit Property Tax Exemptions for Nonprofits Owning Damaged Residential Property Amendment, was on the ballot in Louisiana as a legislatively referred constitutional amendment on October 14, 2023.[1] The ballot measure was approved.
A "yes" vote supported prohibiting a nonprofit organization from receiving a property tax exemption if they own residential property that is in such a state of disrepair that it is dangerous to the public's health or safety, as determined by the governing authority of the municipality or parish the property is located in. |
A "no" vote opposed prohibiting a nonprofit organization from receiving a property tax exemption if they own residential property that is in such a state of disrepair that it is dangerous to the public's health or safety, as determined by the governing authority of the municipality or parish the property is located in. |
Election results
|
Louisiana Amendment 4 |
||||
|---|---|---|---|---|
| Result | Votes | Percentage | ||
|
|
661,332 | 66.00% | ||
| No | 340,632 | 34.00% | ||
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- Results are officially certified.
- Source
Overview
What did Amendment 4 do?
- See also: Text of measure
The amendment provided that property being used for housing owned by a nonprofit is not exempt from taxation if:[1]
- the local government or parish determines that the property is in a state of disrepair and has conditions that endanger public health and safety; and
- the property owner neglects maintenance of the property and receives three or more code enforcement violations within a year for issues that endanger the health and safety of residents or people in the surrounding area.
Matters deemed to pose dangers to public health and safety under the amendment include structural instability; toxic ventilation; contaminated or inoperable water supply; holes, breaks, rotting materials, or mold in walls; roof defects, hazardous electrical systems, contaminated or unsecured swimming pools; and inactive or inoperable fire detection systems.[1]
The tax exemption can be reinstated by the local government or parish if it is determined that the issues are resolved.[1]
Why was this amendment on the ballot?
Global Ministries Foundation, also known as the GMF Preservation of Affordability Corporation, is a Tennessee-based nonprofit that owns The Willows apartments in New Orleans East, Parc Fontaine apartments in Algiers, and The Bellemont apartments in Metairie. Living conditions in properties owned by GMF were reported on by the Fox 8 Defenders of Fox 8 News in New Orleans, a team that investigates complaints submitted by consumers and residents of New Orleans.[2] These reports prompted State Rep. Jason Hughes (D) to propose the constitutional amendment. Hughes said, "We have a couple of bad actors around the state that have been highlighted by Fox and others where residents are actually living in conditions of mold, where there are clear holes in the ceiling, water is coming in and these out-of-state landlords aren’t doing anything about it."[3]
New Orleans City Councilwoman Helena Moreno, speaking about the amendment before the House Ways and Means Committee, said, "Fox 8 News in New Orleans has done a whole series of stories on this whole situation and followed this particular owner [minister Richard Hamlet, CEO of Global Ministries Foundation], because he’s had issues in other states as well. We have cited one property in particular, called The Willows in New Orleans East, 40 times. They have received guilty violations for code enforcement issues, life safety issues. Once we put them on the tax roll, if they have code enforcement liens, they can’t pay their taxes until those liens are done. They are, like, trapped in these places where these owners are making all of this money off of them. And trapping people in unsafe and unhealthy places."[4]
What types of nonprofit property are exempt from property taxes in Louisana?
Going into the election, the following types of property owned by nonprofits are exempt from property taxes in Louisiana:[1]
- Property owned by nonprofit corporations or associations organized and operated exclusively for religious, charitable, health, welfare, fraternal, or educational purposes;
- Medical equipment leased to a nonprofit corporation or association that owns or operates a small, rural hospital (exempt for the duration of the lease for a lease term exceeding five years);
- Property leased to a nonprofit corporation or association that is solely used for housing homeless persons, provided that the property lease is for at least five years and the property is in compliance with all applicable health and sanitation codes;
- Property owned by a bona fide labor organization representing its members or affiliates in collective bargaining efforts;
- Property owned by an organization such as a lodge or club organized for charitable and fraternal purposes; and
- Property of a nonprofit corporation devoted to promoting trade, travel, and commerce.
Text of measure
Ballot question
The ballot question for the amendment was as follows:[1]
| “ |
Do you support an amendment to deny a property tax exemption to a nonprofit corporation or association that owns residential property in such a state of disrepair that it endangers public health or safety? (Amends Article VII, Section 21(B)) [5] |
” |
Constitutional changes
- See also: Article VII, Louisiana Constitution
The ballot measure amended Section 21(B) of Article VII of the Louisiana Constitution. The following underlined text was added and struck-through text was deleted:[1]
Note: Hover over the text and scroll to see the full text.
Other Property Exemptions
In addition to the homestead exemption provided for in Section 20 of this Article, the following property and no other shall be exempt from ad valorem taxation:
(A) Public lands; and other public property used for public purposes. Land or property owned by another state or owned by a political subdivision of another state shall not be exempt under this Paragraph.
(B)(1)(a)(i) Property owned by a nonprofit corporation or association organized and operated exclusively for religious, dedicated places of burial, charitable, health, welfare, fraternal, or educational purposes, no part of the net earnings of which inure to the benefit of any private shareholder or member thereof and which that is declared to be exempt from federal or state income tax; and
(ii) medical Medical equipment leased for a term exceeding five years to such a nonprofit corporation or association which that owns or operates a small, rural hospital and which that uses the equipment solely for health care purposes at the hospital, provided that the property shall be exempt only during the term of the lease to such corporation or association, and further provided that "small, rural hospital" shall mean a hospital which that meets all of the following criteria:
(aa) It has less than fifty Medicare-licensed acute care beds.
(bb) It is located in a municipality with a population of less than ten thousand which that has been classified as an area with a shortage of health manpower by the United States Health Service;
(b) property Property leased to such a nonprofit corporation or association for use solely as housing for homeless persons, as defined by regulation adopted by the tax commission or its successor provided that the term of such lease shall be for at least five years, that as a condition of entering into the lease the property be in compliance with all applicable health and sanitation codes for use as housing for homeless persons, that the lease shall provide that compensation to be paid the lessor shall not exceed one dollar per year, and that such contract of lease shall recite that the property shall be used exclusively for the purpose of housing the homeless, and further provided that at such time as the property is no longer used solely as housing for homeless persons, the property shall no longer be exempt from taxation;
(2) property Property of a bona fide labor organization representing its members or affiliates in collective bargaining efforts;
(3) property Property of an organization such as a lodge or club organized for charitable and fraternal purposes and practicing the same, and property of a nonprofit corporation devoted to promoting trade, travel, and commerce, and also property of a trade, business, industry or professional society or association, if that property is owned by a nonprofit corporation or association organized under the laws of this state for such purposes.
(4)(a) None of the property listed in this Paragraph (B) shall be exempt if owned, operated, leased, or used for commercial purposes unrelated to the exempt purposes of the corporation or association.
(b)(i) None of the property listed in this Paragraph shall be exempt if the property is owned by a nonprofit corporation or association and the governing authority of the municipality or parish in which the property is located determines all of the following:
(aa) The property is leased as housing, is in a state of disrepair, and manifests conditions which endanger the health or safety of the public.
(bb) The owner of the property habitually neglects maintenance of the property as evidenced by three or more sustained code enforcement violations issued for the property in the prior twelve months for matters that endanger the health or safety of residents of the property or of persons in the area surrounding the property. For purposes of this Item, matters deemed to endanger health or safety include structural instability due to deterioration; injurious or toxic ventilation; contaminated or inoperable water supply; holes, breaks, rotting materials, or mold in walls; roof defects that admit rain; unsecured overhang extensions in danger of collapse; a hazardous electrical system; improper connection of fuel-burning appliances or equipment; an inactive or inoperable fire detection system; an unsecured or contaminated swimming pool; or any combination of these.
(ii) An ad valorem tax exemption denied or revoked pursuant to the provisions of Item (i) of this Subsubparagraph may be issued or reinstated if the governing authority of the municipality or parish in which the property is located determines that the conditions enumerated in Item (i) of this Subsubparagraph no longer exist.[5]
Support
Supporters
Officials
- State Rep. Jason Hughes (D)
- State Rep. Alonzo Knox (D)
- New Orleans City Councilwoman Helena Moreno (D)
Arguments
Opposition
Opponents
Officials
- State Rep. Gabe Firment (R)
Arguments
Campaign finance
Ballotpedia did not locate political action committees registered to support or oppose the ballot measure.
| Cash Contributions | In-Kind Contributions | Total Contributions | Cash Expenditures | Total Expenditures | |
|---|---|---|---|---|---|
| Support | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 |
| Oppose | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 |
| Total | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 |
Background
Nonprofit property exempt from property taxes in Louisiana
Going into the election, the following types of property owned by nonprofits were exempt from property taxes in Louisiana:[1]
- Property owned by nonprofit corporations or associations organized and operated exclusively for religious, charitable, health, welfare, fraternal, or educational purposes;
- Medical equipment leased to a nonprofit corporation or association that owns or operates a small, rural hospital (exempt for the duration of the lease for a lease term exceeding five years);
- Property leased to a nonprofit corporation or association that is solely used for housing homeless persons, provided that the property lease is for at least five years and the property is in compliance with all applicable health and sanitation codes;
- Property owned by a bona fide labor organization representing its members or affiliates in collective bargaining efforts;
- Property owned by an organization such as a lodge or club organized for charitable and fraternal purposes; and
- Property of a nonprofit corporation devoted to promoting trade, travel, and commerce.
Fox 8 Defenders reports on Global Ministries Foundation properties
Global Ministries Foundation, also known as the GMF Preservation of Affordability Corporation, is a Tennessee-based nonprofit that owns The Willows apartments in New Orleans East, Parc Fontaine apartments in Algiers, and The Bellemont apartments in Metairie. Living conditions in properties owned by GMF were reported on by the Fox 8 Defenders of Fox 8 News in New Orleans, a team that investigates complaints submitted by consumers and residents of New Orleans.[6] These reports prompted State Rep. Jason Hughes (D) to propose the constitutional amendment.[7]
New Orleans City Councilwoman Helena Moreno, speaking about the amendment before the House Ways and Means Committee, said, "Fox 8 News in New Orleans has done a whole series of stories on this whole situation and followed this particular owner [minister Richard Hamlet, CEO of Global Ministries Foundation], because he’s had issues in other states as well. We have cited one property in particular, called The Willows in New Orleans East, 40 times. They have received guilty violations for code enforcement issues, life safety issues. Once we put them on the tax roll, if they have code enforcement liens, they can’t pay their taxes until those liens are done. They are, like, trapped in these places where these owners are making all of this money off of them. And trapping people in unsafe and unhealthy places ... like how, how more un-Christian can that be, right?"[8]
Odd-year ballot measures in Louisiana
A total of 56 constitutional amendments appeared on the statewide ballot in Louisiana during odd-numbered years from 1999 through 2021. Of the 56 amendments, 37 (67.27%) were approved and 19 (34.54%) were defeated.
| Legislatively-referred constitutional amendments, 1999-2021 | |||||||||
|---|---|---|---|---|---|---|---|---|---|
| Total number | Approved | Percent approved | Defeated | Percent defeated | Odd-year average | Odd-year median | Odd-year minimum | Odd-year maximum | |
| 56 | 37 | 67.27% | 19 | 34.54% | 5 | 4 | 0 | 16 | |
Path to the ballot
- See also: Amending the Louisiana Constitution
In Louisiana, a two-thirds vote is needed in each chamber of the Louisiana State Legislature to refer a legislatively referred constitutional amendment to the ballot for voter consideration.
This amendment was introduced as House Bill 46. It was passed in the House on May 15, 2023, by a vote of 80-18 with seven members absent. The Senate passed the bill on May 30, 2023, in a vote of 37-0 with two members absent.[1]
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How to cast a vote
- See also: Voting in Louisiana
See below to learn more about current voter registration rules, identification requirements, and poll times in Louisiana.
See also
External links
Footnotes
- ↑ 1.0 1.1 1.2 1.3 1.4 1.5 1.6 1.7 1.8 Louisiana State Legislature, "House Bill 46," accessed May 21, 2023
- ↑ Fox 8 Live, "FOX 8 Defenders," accessed June 14, 2023
- ↑ Fox 8 Live, "FOX 8 Defenders: Child begs for help at Bellemont apartments," accessed June 14, 2023
- ↑ Fox 8 Live, "Fox 8 Defenders: Proposal to reconsider neglectful nonprofit landlords’ tax-exempt status advances in legislature," accessed June 14, 2023
- ↑ 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 Cite error: Invalid<ref>tag; name "quotedisclaimer" defined multiple times with different content - ↑ Fox 8 Live, "FOX 8 Defenders," accessed June 14, 2023
- ↑ Fox 8 Live, "FOX 8 Defenders: Child begs for help at Bellemont apartments," accessed June 14, 2023
- ↑ Fox 8 Live, "Fox 8 Defenders: Proposal to reconsider neglectful nonprofit landlords’ tax-exempt status advances in legislature," accessed June 14, 2023
- ↑ Louisiana Secretary of State, "FAQ: Voting on Election Day," accessed November 12, 2025
- ↑ Louisiana Secretary of State, "Vote on Election Day," accessed November 12, 2025
- ↑ 11.0 11.1 11.2 11.3 Louisiana Secretary of State, "Register to Vote," accessed November 12, 2025
- ↑ NCSL, "Automatic Voter Registration," accessed November 12, 2025
- ↑ NCSL, "Same-Day Voter Registration," accessed November 12, 2025
- ↑ Louisiana State Legislature, "La. Rev. Stat. Ann. § 18:104," accessed March 16, 2026
- ↑ Louisiana Secretary of State, "Louisiana Voter Registration Application," accessed January 27, 2026
- ↑ United States District Court For The Middle District of Louisiana, "DEFENDANTS’ MEMORANDUM OF LAW IN SUPPORT OF THEIR MOTION TO DISMISS PLAINTIFFS’ AMENDED COMPLAINT," December 23, 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."
- ↑ Florida's law takes effect on January 1, 2027
- ↑ 19.0 19.1 Louisiana Secretary of State, "Vote on Election Day," accessed November 12, 2025
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