Louisiana Raise Income Limit to $150,000 for Special Property Tax Assessment Amendment (2026)
| Louisiana Raise Income Limit to $150,000 for Special Property Tax Assessment Amendment | |
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| Election date |
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| Topic Homestead tax exemptions |
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| Status On the ballot |
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| Type Legislatively referred constitutional amendment |
Origin |
The Louisiana Raise Income Limit to $150,000 for Special Property Tax Assessment Amendment is on the ballot in Louisiana as a legislatively referred constitutional amendment on November 3, 2026.[1]
A "yes" vote supports raising the income limit to qualify for the property tax special assessment level—a provision that freezes the assessed value of a home for eligible homeowners so that their property taxes do not increase due to rising property values—from $100,000 to $150,000. |
A "no" vote opposes raising the income limit to qualify for the property tax special assessment level, keeping it at $100,000. |
Overview
What would this amendment do regarding property tax special assessment levels?
- See also: Text of measure
This amendment would raise the income limit to qualify for the property tax special assessment level—a provision that freezes the assessed value of a home for eligible homeowners so that their property taxes do not increase due to rising property values—from $100,000 to $150,000. The amendment would also require that the decrease in the amount of tax collected will be absorbed by the taxing authority, and provide that the implementation of the special assessment level will not cause a reappraisal of property or an adjustment of millages.[1]
Louisiana voters previously decided five different ballot measures related to property tax special assessment levels. The last time voters approved an increase in the income limit for the special property tax assessment was in 2020, when voters approved Amendment 6, which increased the income limit from $50,000 to $100,000. For the most recent measure, voters approved Amendment 8 in 2022, which removed the annual income recertification requirement to receive special assessment property tax rates for homeowners that are permanently and totally disabled.
How did this measure get on the ballot?
- See also: Path to the ballot
In order for a constitutional amendment to be referred to the ballot in Louisiana, a two thirds vote is needed in each chamber of the state legislature.
The amendment was introduced by Rep. Stephanie Hilferty (R) as House Bill 525 on February 28, 2020. On May 22, 2020, the Louisiana House of Representatives approved the amendment in a vote of 96-0. The Senate approved the measure with amendments in a vote of 31-3 on May 29, 2020. The House concurred with the amendments on June 1, 2020, in a vote of 96-0
Text of the measure
Ballot title
The official ballot title is as follows:[1]
| “ | Do you support an amendment to increase the maximum amount of income a person may receive and still qualify for the special assessment level for residential property receiving the homestead exemption?[2] | ” |
Constitutional changes
- See also: Louisiana Constitution
The ballot measure would amend Article VII, Section 18 of the Louisiana Constitution. The following underlined text would be added and struck-through text would be deleted:[1]
Note: Hover over the text and scroll to see the full text.
Ad Valorem Taxes
(A) Assessments. Property subject to ad valorem taxation shall be listed on the assessment rolls at its assessed valuation, which, except as provided in Paragraphs (C) and (G), shall be a percentage of its fair market value. The percentage of fair market value shall be uniform throughout the state upon the same class of property.
(B) Classification. The classifications of property subject to ad valorem taxation and the percentage of fair market value applicable to each classification for the purpose of determining assessed valuation are as follows:
Classifications Percentages
1. Land 10% 2. Improvements for residential purposes 10% 3. Electric cooperative properties, excluding land 15% 4. Public service properties; excluding land 25% 5. Other property 15%
The legislature may enact laws defining electric cooperative properties and public service properties.
(C) Use Value. Bona fide agricultural, horticultural, marsh, and timber lands, as defined by general law, shall be assessed for tax purposes at ten percent of use value rather than fair market value. The legislature may provide by law similarly for buildings of historic architectural importance.
(D) Valuation. Each assessor shall determine the fair market value of all property subject to taxation within his respective parish or district except public service properties, which shall be valued at fair market value by the Louisiana Tax Commission or its successor. Each assessor shall determine the use value of property which is to be so assessed under the provisions of Paragraph (C). Fair market value and use value of property shall be determined in accordance with criteria which shall be established by law and which shall apply uniformly throughout the state.
(E) Review. The correctness of assessments by the assessor shall be subject to review first by the parish governing authority, then by the Louisiana Tax Commission or its successor, and finally by the courts, all in accordance with procedures established by law.
(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 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:
(i) For purposes of calculating the ad valorem taxes on the property in the first levy following reappraisal, the collector shall use the property's assessed value from the previous year, which shall be called the base amount as used in this Subparagraph, and shall increase the portion of the assessed value of the property used to calculate ad valorem taxes by adding an amount which is equal to one-fourth of the amount of the increase in the property's assessed value as a result of the reappraisal to the base amount. This resulting amount shall constitute the property's taxable value and shall be used solely for purposes of calculating ad valorem taxes for that taxable year.
(ii) For purposes of calculating the ad valorem taxes on the property in the second levy following reappraisal, the collector shall increase the portion of the assessed value of the property used to calculate ad valorem taxes by adding an amount which is equal to one-half of the amount of the increase in the property's assessed value as a result of the reappraisal to the base amount. This resulting amount shall constitute the property's taxable value and shall be used solely for purposes of calculating ad valorem taxes for that taxable year.
(iii) For purposes of calculating the ad valorem taxes on the property in the third levy following reappraisal, the collector shall increase the portion of the assessed value of the property used to calculate ad valorem taxes by adding an amount which is equal to three-quarters of the amount of the increase in the property's assessed value as a result of the reappraisal to the base amount. This resulting amount shall constitute the property's taxable value and shall be used solely for purposes of calculating ad valorem taxes for that taxable year.
(iv) In the fourth levy following reappraisal, the collector shall calculate ad valorem taxes based on the property's full assessed value.
(b) The provisions of this Subparagraph providing for a phase-in of additional ad valorem tax liability following reappraisal shall cease to apply upon the transfer or conveyance of ownership of the property. Following a transfer or conveyance, the collector shall calculate ad valorem taxes based on the property's full assessed value.
(c) Property subject to the provisions of this Subparagraph shall not be subject to reappraisal by an assessor until after the four-year phase-in of the amount of the increase in the property's assessed value is complete.
(d) Notwithstanding any provision of this constitution to the contrary, the increase in assessed valuation of property phased-in under this Subparagraph shall be included 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 this phase-in of assessed valuation 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 this phase-in of increase in assessed valuation authorized in this Subparagraph 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.
(e) The provisions of this Subparagraph shall not apply to the extent the increase was attributable to construction on or improvements to the property.
(G) Special Assessment Level.
(1)(a)(i) The assessment of residential property receiving the homestead exemption which is owned and occupied by any of the following and who meet all of the other requirements of this Section shall not be increased above the total assessment of that property for the first year that the owner qualifies for and receives the special assessment level, provided that such person or persons remain qualified for and receive the special assessment level:
(aa) People who are sixty-five years of age or older.
(bb) People who have a service-connected disability rating of fifty percent or more by the United States Department of Veterans Affairs.
(cc) Members of the armed forces of the United States or the Louisiana National Guard who owned and last occupied such property who are killed in action, or who are missing in action or are a prisoner of war for a period exceeding ninety days.
(dd) Any person or persons permanently totally disabled as determined by a final non-appealable judgment of a court or as certified by a state or federal administrative agency charged with the responsibility for making determinations regarding disability.
(ii) Any person or persons shall be prohibited from receiving the special assessment as provided in this Section if such person's or persons' adjusted gross income, as reported in the federal tax return for the year prior to the application for the special assessment, exceeds one hundred fifty thousand dollars. For persons applying for the special assessment whose filing status is married filing separately, the adjusted gross income for purposes of this Section shall be determined by combining the adjusted gross income on both federal tax returns. The assessor may establish an applicant's income eligibility for the special assessment level by verifying the applicant's federal adjusted gross income as reported on the Louisiana income tax return for the year prior to the application. Beginning for the tax year 2026 2028, and for each tax year thereafter, the one hundred thousand fifty dollar limit shall be adjusted annually by the Consumer Price Index as reported by the United States Government. Notwithstanding any provision of this constitution to the contrary, a decrease in the total amount of ad valorem tax collected by a taxing authority as a result of the special assessment level 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 special assessment level 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.
(iii) An eligible owner or the owner's spouse or other legally qualified representative shall apply for the special assessment level by filing a signed application establishing that the owner qualifies for the special assessment level with the assessor of the parish or, in the parish of Orleans, the assessor of the district where the property is located.
(iv) An owner who is below the age of sixty-five and who has applied for and received the special assessment level may qualify for and receive the special assessment level in the subsequent year by certifying to the assessor of the parish that such person or persons' adjusted gross income in the prior tax year satisfied the income requirement of this Section. The provisions of this Item shall not apply to an owner who has qualified for and received the special assessment level for persons sixty-five years of age or older or to such owner's surviving spouse as described in Item (2)(a)(i) of this Paragraph or for an owner who is permanently totally disabled as provided for in Subitem (i)(dd) of this Subsubparagraph.
(b) Any millage rate applied to the special assessment level shall not be subject to a limitation.
(2) Provided such owner is qualified for and receives the special assessment level, the special assessment level shall remain on the property as long as:
(a)(i) The owner who is sixty-five years of age or older, or that owner's surviving spouse who is fifty-five years of age or older or who has minor children, remains the owner of the property.
(ii) The owner who has a service-connected disability of fifty percent or more, or that owner's surviving spouse who is forty-five years of age or older or who has minor children, remains the owner of the property.
(iii) The spouse of the owner who is killed in action remains the owner of the property.
(iv) The first day of the tax year following the tax year in which an owner who was missing in action or was a prisoner of war for a period exceeding ninety days is no longer missing in action or a prisoner of war.
(v) Even if the ownership interest of any surviving spouse or spouse of an owner who is missing in action as provided for in this Subparagraph is an interest in usufruct.
(b) The value of the property does not increase more than twenty-five percent because of construction or reconstruction.
(3) A new or subsequent owner of the property may claim a special assessment level when eligible under this Section. The new owner is not necessarily entitled to the same special assessment level on the property as when that property was owned by the previous owner.
(4)(a) The special assessment level on property that is sold shall automatically expire on the last day of December in the year prior to the year that the property is sold. The property shall be immediately revalued at fair market value by the assessor and shall be assessed by the assessor on the assessment rolls in the year it was sold at the assessment level provided for in Article VII, Section 18 of the Constitution of Louisiana.
(b) This new assessment level shall remain in effect until changed as provided by this Section or this Constitution.
(5)(a) Any owner entitled to the special assessment level set forth in this Paragraph who is unable to occupy the homestead on or before December thirty-first of a future calendar year due to damage or destruction of the homestead caused by a disaster or emergency declared by the governor shall be entitled to keep the special assessment level of the homestead prior to its damage or destruction on the repaired or rebuilt homestead provided the repaired or rebuilt homestead is reoccupied by the owner within five years from December thirty-first of the year following the disaster. The assessed value of the land and buildings on which the homestead was located prior to its damage shall not be increased above its assessed value immediately prior to the damage or destruction described in this Subsubparagraph. If the property owner receives a homestead exemption on another homestead during the same five-year period, the damaged or destroyed property shall not be entitled to keep the special assessment level, and the land and buildings shall be assessed in that year at the percentage of fair market value set forth in this constitution. In addition, the owner shall also maintain the homestead exemption set forth in Article VII, Section 20(A)(10) to qualify for the special assessment level in this Subsubparagraph.
(b) Any owner entitled to the special assessment level set forth in Subsubparagraph (a) of this Subparagraph who is unable to reoccupy his homestead within five years from December thirty-first of the year following the disaster shall be eligible for an extension of the special assessment level on the homestead for a period not to exceed two years. A homeowner shall be eligible for this extension only if the homeowner's damage claim is filed and pending in a formal appeal process with any federal, state, or local government agency or program offering grants or assistance for repairing or rebuilding damaged or destroyed homes as a result of the disaster, or if a homeowner has a damage claim filed and pending against the insurer of the property. The homeowner shall apply for this extension of the special assessment level with the assessor of the parish in which the homestead is located. The assessor shall require the homeowner to provide official documentation from the government agency or program evidencing the homeowner's participation in the formal appeal process or official documentation evidencing the homeowner has a damage claim filed and pending against the insurer of the damaged property, as provided by law.
(c) After expiration of the extension authorized in Subsubparagraph (b) of this Subparagraph, an assessor shall have the authority to grant on a case-by-case basis up to three additional one-year extensions of the special assessment level as prescribed by law.
(6)(a) A trust shall be eligible for the special assessment level as provided by law.
(b) If a trust would have been eligible for the special assessment level pursuant to this Subparagraph prior to the most recent reappraisal, the total assessment of the property held in trust shall be the assessed value on the last appraisal before the reappraisal.
[2]
Support
Supporters
Officials
- State Rep. Shane Mack (R)
Arguments
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Opposition
Opponents
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Arguments
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Campaign finance
Ballotpedia did not identify ballot measure committees registered to support or oppose the ballot measure.[3]
| 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
Special assessment level in Louisiana
A special assessment level freezes the assessed value of a residential property, and therefore also freezes the amount of property taxes owed unless the tax rate is increased in the parish. A special assessment level is attached to the property as long as the individual owns it, the applicant's spouse inherits the property and also meets the income limitation, or the property of the value does not increase by 25 percent due to structural improvements.
Currently, the special assessment level applied to:[4]
- Individuals 65 years or older,
- Veterans with a service-connected disability rating of 50% or more as determined by the U.S. Department of Veterans Affairs,
- Members of the military or Louisiana National Guard that last owned the property and were killed in action, missing in action, or taken as prisoners of war for at least 90 days, and
- Individuals permanently totally disabled as determined by a non-appealable court judgment or government agency.
Individuals who do not qualify for a special assessment level are subject to property value reassessments that could increase the amount of property taxes owed.
| Measure | Description | Election Date | Yes Votes | No Votes | Status |
|---|---|---|---|---|---|
| Amendment 8 | Remove the annual income recertification requirement to receive special assessment property tax rates for homeowners that are permanently and totally disabled | November 8, 2022 | 717,702 (55%) | 593,863 (45%) |  |
| Amendment 6 | Increase the income limit from $50,000 to $100,000 for those who qualify for the special assessment level for residential property receiving the homestead exemption | November 3, 2020 | 1,225,682 (62%) | 746,021 (38%) | |
| Amendment 5 | Allow special assessments for certain homes in trusts | November 6, 2018 | 1,013,722 (72%) | 403,989 (29%) | |
| Amendment 1 | Extend the homestead exemption tax exemption to certain military members as well as people designated as permanently disabled | November 7, 2006 | 578,395 (68%) | 277,576 (32%) | |
| Amendment 8 | Freeze the property tax assessment level for occupying homeowners who have turned 65 with an income of $50,000 or less per year | October 3, 1998 | 374,973 (69%) | 171,392 (38%) | |
Path to the ballot
Amending the Louisiana Constitution
- See also: Amending the Louisiana Constitution
A two-thirds (66.67%) vote is required during one session of the Louisiana State Legislature to place a constitutional amendment on the ballot. That amounts to a minimum of 70 votes in the Louisiana House of Representatives and 26 votes in the Louisiana State Senate, assuming no vacancies. Amendments do not require the governor's signature to be referred to the ballot. Amendments can be referred to the ballot in odd-numbered years and even-numbered years in Louisiana.
House Bill 300 (2025)
State Rep. Shane Mack (R-95) introduced the constitutional amendment into the Louisiana State Legislature as House Bill 300 (HB 300) on April 2, 2025. The constitutional amendment moved through the legislature between April 2 and June 10.[5]
- May 13, 2025: The House Committee on Civil Law and Procedure passed HB 300 in a vote of 14-0.
- May 27, 2025: At the request of the state House, the House Committee on Civil Law and Procedure reconsidered the bill and passed HB 300 with amendments in a vote of 11-0.
- May 29, 2025: The state House approved the amendment in a vote of 91-2. Twenty-five and 66 Republicans voted yes, and two Republicans voted no. Seven Democrats and five Republicans were absent.
- June 8, 2025: The Senate Revenue and Fiscal Affairs Committee passed HB 300 with a favorable report.
- June 9, 2025: The state Senate approved HB 300 in a vote of 35-2. Ten Democrats and 25 Republicans voted yes, and two Republicans voted no. One Democrat and one Republican were absent.
- June 10, 2025: The Speaker of the House signed HB 300.
| Votes Required to Pass: 70 | |||
| Yes | No | NV | |
|---|---|---|---|
| Total | 91 | 2 | 12 |
| Total % | 86.6% | 1.9% | 11.4% |
| Democratic (D) | 25 | 0 | 7 |
| Republican (R) | 66 | 2 | 5 |
| Votes Required to Pass: 26 | |||
| Yes | No | NV | |
|---|---|---|---|
| Total | 35 | 2 | 2 |
| Total % | 89.8% | 5.1% | 5.1% |
| Democratic (D) | 10 | 0 | 1 |
| Republican (R) | 25 | 2 | 1 |
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
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External links
Footnotes
- ↑ 1.0 1.1 1.2 1.3 Louisiana State Legislature, "House Bill No. 300," accessed Jun 10, 2025 Cite error: Invalid
<ref>tag; name "text" defined multiple times with different content - ↑ 2.0 2.1 2.2 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 - ↑ Louisiana Ethics Administration Program, "Search," accessed June 20, 2025
- ↑ Louisiana State Legislature, "Digest," accessed July 1, 2025
- ↑ Louisiana State Legislature, "HB300 Bill Info," accessed June 10, 2025
- ↑ 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
- ↑ 8.0 8.1 8.2 8.3 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
- ↑ 16.0 16.1 Louisiana Secretary of State, "Vote on Election Day," accessed November 12, 2025
