Louisiana Amendment 2, Property Tax Exemptions for Certain Disabled Veterans and Spouses Measure (2022)

Louisiana Amendment 2
Election date November 8, 2022
Topic Taxes and Property
Status a Approved
Type Constitutional amendment	Origin State legislature

Louisiana Amendment 2, the Property Tax Exemptions for Certain Disabled Veterans and Spouses Measure, was on the ballot in Louisiana as a legislatively referred constitutional amendment on November 8, 2022. The measure was approved.

A "yes" vote supported adopting the following changes to property tax exemptions for certain disabled veterans and their surviving spouses: after the first $7,500 homestead property tax exemption, exempting the next $2,500 of assessed value from property taxes for veterans with a service-related disability rating of 50% or more but below 70%; after the first $7,500 homestead property tax exemption, exempting the next $4,500 of assessed value from property taxes for veterans with a service-related disability rating of 70% or more but below 100%; exempting the total assessed value from property taxes for veterans that are totally disabled or that are 100% unemployable; and extending the property tax exemptions to the surviving spouse of a deceased disabled veteran whether or not the exemption was claimed on the property prior to the veteran's death.

A "no" vote opposed expanding property tax exemptions for disabled veterans and their surviving spouse, thereby leaving in place the current property tax exemption of $7,500 of assessed value (in addition to the first $7,500 homestead property tax exemption) available for veterans with a 100% disability rating and their surviving spouse.

Election results

Louisiana Amendment 2
Result		Votes	Percentage
Yes		973,937	72.94%
No		361,378	27.06%

Results are officially certified.

Source

Overview

What did Amendment 2 change about property tax exemptions for disabled veterans?

See also: Text of measure and ballot question

In Louisiana, properties are assessed at 10% of fair market value. The homestead exemption in Louisiana exempts the first $7,500 of assessed value from property taxes. Going into the election, disabled veterans with a 100% disability rating may receive an additional $7,500 exemption, meaning the first $15,000 of their property's assessed value is exempt from property taxes. The amendment replaced the existing exemption for disabled veterans with a 100% disability rating and expand exemptions to include disabled veterans with disability ratings between 50% and 99%.

Under the amendment, veterans with a service-related disability rating of 50% or more (but below 70%) were set to receive an additional property tax exemption of $2,500 of assessed value after the first $7,500 homestead property tax exemption, bringing their total exemption to $10,000. Veterans with a service-related disability rating of 70% or more (but below 100%) would receive an additional exemption of $4,500, bringing their total exemption to $12,000. The total assessed value of a property owned by a veteran that is totally disabled or that is rated as 100% unemployable by the U.S. Department of Veterans Affairs was made exempt from property taxes.

The property tax exemptions were extended to the surviving spouse of a deceased disabled veteran whether or not the exemption was claimed on the property prior to the veteran's death.

Amendment 2 provided that tax revenue lost due to increased property tax exemptions was to be absorbed by the local taxing authority. It also provided that local taxing authorities cannot create additional taxes for other taxpayers during future reappraisals or millage adjustments because of the exemptions.

The following table shows the proposed total homestead exemptions for certain disabled veterans based on disability rating under Amendment 2.

Disability rating	Current additional exemption for disabled veterans	Proposed additional exemption under Amendment 2
100% disability rating or 100% unemployable	$15,000 ($7,500 homestead exemption + $7,500 additional exemption)	Property entirely exempt from taxes
70%-99% disability rating	None	$12,000 ($7,500 homestead exemption + $4,500 additional exemption)
50%-69% disability rating	None	$10,000 ($7,500 homestead exemption + $2,500 additional exemption)

How are property taxes collected in Louisiana?

See also: Property tax in Louisiana

Property taxes are collected by Louisiana counties and are levied in millage rates, also known as mills. A mill is one-tenth of 1%. In Louisiana, properties are assessed at 10% of fair market value. The homestead exemption in Louisiana exempts the first $7,500 of assessed value from property taxes. For totally 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.

Text of measure

Ballot question

The ballot question for the amendment was as follows:

“

Do you support an amendment to expand certain property tax exemptions for property on which the homestead exemption is claimed for certain veterans with disabilities? (Amends Article VII, Section 21(K)) [ ]Yes [ ] No

”

Constitutional changes

See also: Article VII, Louisiana Constitution

The measure amended Section 21(K) of Article VII of the Louisiana Constitution. The following struck-through text was deleted and underlined text was added. Note: Hover over the text and scroll to see the full text.

§21. Other Property Exemptions

Section 21. 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:

* * *

(K)(1) On and after January 1, 2015, in addition to the homestead exemption authorized under the provisions of Article VII, Section 20 of this constitution, which applies to the first seven thousand five hundred dollars of the assessed valuation of property, the next seven thousand five hundred dollars of the assessed valuation of property receiving the homestead exemption that is owned and occupied by a veteran with a service-connected disability rating of one hundred percent unemployability or totally disabled by the United States Department of Veterans Affairs shall be exempt from ad valorem taxation. The surviving spouse of a deceased veteran with a service-connected disability rating of one hundred percent unemployability or totally disabled by the United States Department of Veterans Affairs shall be eligible for this exemption if the surviving spouse occupies and remains the owner of the property, whether or not the exemption was in effect on the property prior to the death of the veteran. If property eligible for the exemption provided for in this Paragraph has an assessed value in excess of fifteen thousand dollars, ad valorem property taxes shall apply to the assessment in excess of fifteen thousand dollars.

(2) Notwithstanding any provision of this constitution to the contrary, the property assessment of a property for which this exemption has been claimed, to the extent of seven thousand five hundred dollars, shall not be treated 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 the exemption 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 the exemption authorized in this Paragraph 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.

(3)(a) The exemption provided for in this Paragraph shall extend and apply in a parish only if it is established through an election that shall be called by either an ordinance or a resolution from the parish governing authority. The proposition shall state that the exemption shall extend and apply in the parish and become effective only after the question of its adoption has been approved by a majority of the registered voters of the parish voting in an election held for that purpose.

(b) If a parish held an election as provided by this Subparagraph and the electors approved the exemption prior to November 4, 2014, the parish may implement the exemption as amended by the statewide electors on November 4, 2014, without holding an additional election.

(a) In addition to the homestead exemption authorized pursuant to the provisions of Article VII, Section 20 of this constitution, which applies to the first seven thousand five hundred dollars of the assessed valuation of property, the next two thousand five hundred dollars of the assessed valuation of property receiving the homestead exemption that is owned and occupied by a veteran with a service13 connected disability rating of fifty percent or more but less than seventy percent by the United States Department of Veterans Affairs, shall be exempt from ad valorem taxation. The surviving spouse of a deceased veteran with a service-connected disability rating of fifty percent or more but less than seventy percent by the United States Department of Veterans Affairs shall be eligible for this exemption if the surviving spouse occupies and remains the owner of the property, whether or not the exemption was in effect on the property prior to the death of the veteran. If property eligible for the exemption provided for in this Subsubparagraph has an assessed value in excess of ten thousand dollars, ad valorem property taxes shall apply to the assessment in excess of ten thousand dollars.

(b) In addition to the homestead exemption authorized pursuant to the provisions of Article VII, Section 20 of this constitution, which applies to the first seven thousand five hundred dollars of the assessed valuation of property, the next four thousand five hundred dollars of the assessed valuation of property owned and occupied by a veteran with a service-connected disability rating of seventy percent or more but less than one hundred percent by the United States Department of Veterans Affairs, shall be exempt from ad valorem taxation. The surviving spouse of a deceased veteran with a service-connected disability rating of seventy percent or more but less than one hundred percent by the United States Department of Veterans Affairs shall be eligible for this exemption if the surviving spouse occupies and remains the owner of the property, whether or not the exemption was in effect on the property prior to the death of the veteran. If property eligible for the exemption provided for in this Subsubparagraph has an assessed value in excess of twelve thousand dollars, ad valorem property taxes shall apply to the assessment in excess of twelve thousand dollars.

(c) In addition to the homestead exemption authorized pursuant to the provisions of Article VII, Section 20 of this constitution, which applies to the first seven thousand five hundred dollars of the assessed valuation of property, the remaining assessed valuation of property receiving the homestead exemption that is owned and occupied by a veteran with a service-connected disability rating of one hundred percent unemployability or totally disabled by the United States Department of Veterans Affairs shall be exempt from ad valorem taxation. The surviving spouse of a deceased veteran with a service-connected disability rating of one hundred percent unemployability or totally disabled by the United States Department of Veterans Affairs shall be eligible for this exemption if the surviving spouse occupies and remains the owner of the property, whether or not the exemption was in effect on the property prior to the death of the veteran.

(2) Notwithstanding any provision of this constitution to the contrary, the property assessment of a property for which an exemption established pursuant to this Paragraph has been claimed, to the extent of the applicable exemption, shall not be treated as taxable property for purposes of any subsequent reappraisals and valuation for millage adjustment purposes pursuant to 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 the exemption 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 the exemption authorized in this Paragraph 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.

(4) (3) A trust shall be eligible for the exemption provided for in this Paragraph as provided by law.

* * *

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 12, and the FRE is 31. The word count for the ballot title is 30.

Support

Ballotpedia did not locate a campaign in support of the ballot measure.

Opposition

Ballotpedia did not locate a campaign in opposition to the ballot measure.

Campaign finance

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 has not identified political action committees registered to support or oppose this measure. If you are aware of one, 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. The homestead exemption in Louisiana exempts the first $7,500 of assessed value from property taxes. Disabled veterans with a 100% disability rating may receive an additional $7,500 exemption, meaning the first $15,000 of their property's assessed value is exempt from property taxes. 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.

Property tax exemptions for veterans and spouses on the ballot in 2022

See also: Property on the ballot and Colorado Amendment E, Homestead Exemption to Surviving Spouses of U.S. Armed Forces Members and Veterans Measure (2022)

In addition to Louisiana, Colorado voters decided to approve a constitutional amendment to extend an existing primary residency property tax exemption available to qualifying seniors and disabled veterans to the surviving spouses of military service members who died in the line of duty and the surviving spouses of veterans who died as a result of service-related injury or disease.

Louisiana veterans' property tax measures

Year	Measure	Summary	Outcome
2006	Amendment 1	Extend the homestead tax exemption to certain military members as well as people designated as permanently disabled	Approved a
2010	Amendment 3	Allow local parishes to hold elections to allow the first $150,000 in value of a home occupied by a disabled veteran to be exempt from taxation	Approved a
2012	Amendment 4	Extend property tax exemptions to certain veterans' spouses	Approved a
2014	Amendment 7	Allow parishes to grant veterans rated with 100% unemployability a homestead exemption of $150,000	Approved a

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

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 599 on March 4, 2022. On April 12, 2022, the state House passed HB 599 in a vote of 95-0 with 10 members absent. On May 24, 2022, the state Senate passed the bill in a vote of 37-0 with one member absent.

Vote in the Louisiana House of Representatives April 12, 2022
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	95	0	10
Total percent	90.47%	0.00%	9.52%
Democrat	31	0	3
Republican	62	0	6
Independent	2	0	1

Vote in the Louisiana State Senate May 24, 2022
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

2022 measures

• 2022 ballot measures
• Taxes on the ballot
• Property 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

• House Bill 599
• House Bill 599 full text