Louisiana Property Tax Exemptions for Widowed Spouses of First Responders and Military Personnel, Amendment 4 (2016)
| Louisiana Amendment 4 | |
|---|---|
 | |
| Election date November 8, 2016 | |
| Topic Taxes | |
Status Approved | |
| Type Constitutional amendment | Origin State legislature |
| 2016 measures |
|---|
 |
| November 8 |
| Amendment 1 |
Amendment 2  |
| Amendment 3 |
| Amendment 4 |
| Amendment 5 |
| Amendment 6 |
| Polls |
| Voter guides |
| Campaign finance |
| Signature costs |
The Louisiana Property Tax Exemptions for Widowed Spouses of First Responders and Military Personnel, Amendment 4, was on the November 8, 2016, ballot in Louisiana as a legislatively referred constitutional amendment. It was approved.
| A "yes" vote supported allowing the surviving unmarried spouses of first responders or military personnel who died while on active duty to receive certain property tax exemptions. |
| A "no" vote opposed allowing the surviving unmarried spouses of first responders or military personnel who died while on active duty to receive certain property tax exemptions. |
Election results
| Amendment 4 | ||||
|---|---|---|---|---|
| Result | Votes | Percentage | ||
| Yes | 1,298,339 | 71.8% | ||
| No | 509,995 | 28.2% | ||
- Election results from Louisiana Secretary of State
Overview
History of veteran property tax exemption measures
Louisiana voters have decided on several ballot measures addressing property tax exemptions for military personnel or their spouses. Amendment 4 was the first measure designed to provide ad valorem and homestead property tax exemptions for spouses of first responders as well as military personnel. The amendment also was the first to not specify that veterans be disabled in order for spouses to qualify.
Text of measure
Ballot language
The following language appeared on the ballot:[1]
| “ |
Do you support an amendment to authorize an exemption from ad valorem property tax for the total assessed value of the homestead of an unmarried surviving spouse of a person who died while on active duty as a member of the armed forces of the United States or the Louisiana National Guard, or while performing their duties as a state police, law enforcement, or fire protection officer? [2] |
” |
Constitutional changes
- See also: Louisiana Constitution
The measure was designed to amend Article VII, Section 21 of the Louisiana Constitution. The following text was added (indicated with Underlined text) and removed (indicated with Strike out text) by the measure's approval:[1]
| Changes to Article VII, Section 21 of Louisiana Constitution | |||||
|---|---|---|---|---|---|
| Section 1. Be it resolved by the Legislature of Louisiana, two-thirds of the members elected to each house concurring, that there shall be submitted to the electors of the state of Louisiana, for their approval or rejection in the manner provided by law, a proposal to add Article VII, Section 21(M) of the Constitution of Louisiana, to read as follows:
§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: (M)(1) For ad valorem taxes due in 2017 and thereafter, an unmarried 20 surviving spouse of a person who died while on active duty as a member of the 21 armed forces of the United States or the Louisiana National Guard, or while performing their duties as a state police officer, or a law enforcement or fire protection officer who qualified for the salary supplement authorized in Section 10(D)(3) of this Article is entitled to an exemption from ad valorem tax for the total assessed value of their homestead. The exemption shall apply beginning in the tax year in which the person died or 2017, whichever is later, and shall be applicable only if all of the following conditions are met: (a) The property is eligible for the homestead exemption and the property was the residence of the member of the armed forces of the United States or the Louisiana National Guard, the state police officer, or the law enforcement or fire protection officer when the member or officer died. (b) The surviving spouse has not remarried. (c) The surviving spouse annually provides evidence of their eligibility for the exemption in accordance with the requirements of Subparagraph (2) of this Paragraph. (2) Each assessor shall establish a procedure whereby a person may annually apply for the exemption. Eligibility for the exemption shall be established by the production of documents and certification of information by the surviving spouse to the assessor as follows: (a) In an initial application for the exemption, the surviving spouse shall produce documentation issued by their deceased spouse's employer evidencing the death. (b) For purposes of the continuation of an existing exemption, the surviving spouse shall annually provide a sworn statement to the assessor attesting to the fact that the surviving spouse has not remarried. (3) Once an unmarried surviving spouse has qualified for and taken the exemption, if the surviving spouse then acquires a different property which qualifies for the homestead exemption, the surviving spouse shall be entitled to an exemption in that subsequent homestead, the exemption being limited in value to the amount of the exemption claimed on the prior homestead in the last year for which the exemption was claimed. The assessor may require the submission of certain information concerning the amount of the exemption on the prior homestead for purposes of determining the extent of the exemption available for the subsequent homestead. Section 2. Be it further resolved that this proposed amendment shall be submitted to the electors of the state of Louisiana at the statewide election to be held on November 8, 2016. Section 3. Be it further resolved that this proposed amendment shall become effective December 1, 2016. 9 Section 4. Be it further resolved that on the official ballot to be used at the election, there shall be printed a proposition, upon which the electors of the state shall be permitted to vote YES or NO, to amend the Constitution of Louisiana, which proposition shall read as follows: Do you support an amendment to authorize an exemption from ad valorem property tax for the total assessed value of the homestead of an unmarried surviving spouse of a person who died while on active duty as a member of the armed forces of the United States or the Louisiana National Guard, or while performing their duties as a state police, law enforcement, or fire protection officer? (Effective December 1, 2016) (Adds Article VII, Section 21(M))[2] | |||||
Support
Supporters
Legislators
The following legislators sponsored House Bill 505, the amendment's corresponding legislation:[3]
- Rep. Mike Johnson (R-8)
- Rep. Beryl Amedee (R-51)
- Rep. Larry Bagley (R-7)
- Rep. Taylor Barras (R-48)
- Rep. John Berthelot (R-88)
- Rep. Robert Billiot (D-83)
- Rep. Stuart Bishop (R-43)
- Rep. Joseph Bouie (D-97)
- Rep. Chris Broadwater (R-86)
- Rep. Chad Brown (D-60)
- Rep. Thomas Carmody, Jr. (R-6)
- Rep. Robby Carter (D-72)
- Rep. Stephen Carter (R-68)
- Rep. Michael Danahay (D-33)
- Rep. Paula Davis (R-69)
The following legislators recommended a "yes" vote for the amendment:[4]
- Rep. Walt Leger III (D-91)
Arguments in favor
Official arguments
The following argument was published in the PAR Guide to the 2016 Constitutional Amendments:[5]
| “ |
This amendment is a good gesture of support towards widows and widowers with spouses that have paid the ultimate sacrifice to protect our country and local communities. Surviving family members may also have a difficult time making ends meet after losing a substantial portion of the household’s annual income. The impact on local taxing bodies would be minimal as the population of eligible recipients is small.[2] |
” |
Opposition
Arguments against
Official arguments
The following argument against Amendment 4 was published in the PAR Guide to the 2016 Constitutional Amendments:[5]
| “ |
Although this expansion of the homestead exemption is relatively minor, the combination of this and other special homestead exemptions has a large impact on the local revenue base. While no single exemption is a significant problem, the trend toward creating more of these exceptions adds up to a negative impact and should be stopped.[2] |
” |
Other opinions
- The Council for a Better Louisiana did not take a position regarding Amendment 4.[6]
- Houma Today did not take a position regarding Amendment 4 for its 2016 amendment recommendations.[7]
Media editorials
Support
- The Times-Picayune wrote the following in support of Amendment 4:[8]
| “ |
Members of the military, law enforcement and firefighters who die in the line of duty make the ultimate sacrifice for our state and nation. Their spouses should not have to worry about whether they can afford property taxes. The financial effect of this amendment is likely to be small. The new exemption would take effect in 2017 and is not retroactive. Also, a surviving spouse won't be allowed to keep the tax break if he or she remarries. We still believe it is problematic to expand the homestead exemption — making it more difficult for local governments to pay for needed services and putting a heavier burden on property owners who don't get the tax break. But this exemption is warranted.[2] |
” |
Opposition
Ballotpedia has not yet found any editorial board endorsements in opposition to Amendment 4. If you know of one, please email editor@ballotpedia.org.
Background
Previous measures
Louisiana voters have decided on two ballot measures addressing property tax exemptions for military veterans since 2006. One of these measures, Amendment 1, qualified individuals with a disability rating of fifty percent connected with military service, certain individuals who served with the United States armed forces, and individuals who served with the Louisiana National Guard who were either killed, missing in action, or prisoners of war, for homestead property tax exemptions. The other measure, Amendment 3, allowed local parishes in Louisiana to hold elections that addressed extending the homestead tax exemption for disabled veterans so that the first $150,000 value of the home would be eligible for a tax break. Existing law only allowed for the first $75,000 value of the home to be eligible.
Voters were first presented with a proposal to provide property tax exemptions for the spouses of veterans when they approved Amendment 4 in 2012. The amendment provided a ad valorem property tax exemption, in addition to homestead property tax exemption, for the spouses of deceased veterans. Specifically, only spouses married to veterans who had a disability rating of 100 percent connected to their military service were eligible.
Campaign finance
| Total campaign contributions: | |
| Support: | $0.00 |
| Opposition: | $0.00 |
As of January 19, 2017, there were no political action committees registered in support or opposition of Amendment 4.[9]
Path to the ballot
- See also: Amending the Louisiana Constitution
House Bill 505 was first introduced in the Louisiana State Legislature on March 3, 2016. The bill was unanimously passed by the Louisiana House of Representatives on April 19, 2016, and was unanimously passed by the Louisiana State Senate on May 31, 2016.[10]
House vote
April 19, 2016
| House Bill 505 | ||||
|---|---|---|---|---|
| Result | Votes | Percentage | ||
| Yes | 95 | 100.00% | ||
| No | 0 | 00.00% | ||
Senate vote
May 31, 2016
| House Bill 505 | ||||
|---|---|---|---|---|
| Result | Votes | Percentage | ||
| Yes | 37 | 100.00% | ||
| No | 0 | 00.00% | ||
State profile
| Demographic data for Louisiana | ||
|---|---|---|
| Louisiana | U.S. | |
| Total population: | 4,668,960 | 316,515,021 |
| Land area (sq mi): | 43,204 | 3,531,905 |
| Race and ethnicity** | ||
| White: | 62.8% | 73.6% |
| Black/African American: | 32.1% | 12.6% |
| Asian: | 1.7% | 5.1% |
| Native American: | 0.6% | 0.8% |
| Pacific Islander: | 0% | 0.2% |
| Two or more: | 1.8% | 3% |
| Hispanic/Latino: | 4.7% | 17.1% |
| Education | ||
| High school graduation rate: | 83.4% | 86.7% |
| College graduation rate: | 22.5% | 29.8% |
| Income | ||
| Median household income: | $45,047 | $53,889 |
| Persons below poverty level: | 23.3% | 11.3% |
| Source: U.S. Census Bureau, "American Community Survey" (5-year estimates 2010-2015) Click here for more information on the 2020 census and here for more on its impact on the redistricting process in Louisiana. **Note: Percentages for race and ethnicity may add up to more than 100 percent because respondents may report more than one race and the Hispanic/Latino ethnicity may be selected in conjunction with any race. Read more about race and ethnicity in the census here. | ||
Presidential voting pattern
- See also: Presidential voting trends in Louisiana
Louisiana voted Republican in all seven presidential elections between 2000 and 2024.
More Louisiana coverage on Ballotpedia
- Elections in Louisiana
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- Public policy in Louisiana
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- More...
Related measures
- See also: Taxes on the ballot
Recent news
The link below is to the most recent stories in a Google news search for the terms Louisiana Amendment 4 military first responders spouses 2016. These results are automatically generated from Google. Ballotpedia does not curate or endorse these articles.
See also
- Louisiana 2016 ballot measures
- 2016 ballot measures
- Louisiana Legislature
- List of Louisiana ballot measures
Footnotes
- ↑ 1.0 1.1 Louisiana Secretary of State, "2016 PROPOSED CONSTITUTIONAL AMENDMENTS November 8, 2016 Election," accessed July 25, 2016
- ↑ 2.0 2.1 2.2 2.3 2.4 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 - ↑ Open States, "HB 505," accessed July 26, 2016
- ↑ Walt Leger, "MY RECOMMENDATIONS FOR NOV. 8," accessed November 3, 2016
- ↑ 5.0 5.1 Public Affairs Research Council of Louisiana, "PAR Guide to the 2016 Constitutional Amendments," accessed November 3, 2016
- ↑ Council for a Better Louisiana, "CABL’s Recommendations on the 2016 Constitutional Amendments for the November 8 Ballot," October 21, 2016
- ↑ Houma Today, "La. constitutional amendments: our recommendations for Tuesday's ballot," November 3, 2016
- ↑ The Times-Picayune, "Our recommendations on Louisiana's constitutional amendments: Editorial," October 28, 2016
- ↑ Louisiana Ethics Administration Program, "Louisiana Political Action Committees," accessed January 19, 2017
- ↑ Louisiana State Legislature, "HB 505," accessed July 25, 2016
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