Louisiana created the Millennium Trust in 1999 to safeguard the state’s share of the global tobacco settlement. Even-year ballots featured 121 constitutional amendments. A NO vote would mean: Those goods may still be taxed unless ruled unconstitutional by courts. That’s a fairly typical number for a statewide election year (The notable exception was 2003, when there were 15 proposed amendments on the ballot). The tax appeal process varies state by state, and we are unconvinced that leaving such disputes with the Board of Tax Appeals is the best process for Louisiana taxpayers. Legal Citation: Act 446 (House Bill 428 by Rep. The Louisiana State Legislature can refer statewide ballot measures, in the form of constitutional amendments, to the ballot in odd-numbered years and even-numbered years. The money can only be used for elementary and secondary schools and special schools. Baton Rouge, LA 70806 The constitution allows certain exemptions, such as the homestead exemption for a person’s primary residence and the Industrial Tax Exemption Program for manufacturers. Present Constitution provides certain exemptions from ad valorem taxes (property taxes). SUBSCRIBE NOW. Below the amendments, along with what a yes or no vote means, are explained. Louisiana is one of 16 states that require a two-thirds supermajority in each chamber of the legislature. Each member must have a Masters of Law (LLM) in taxation, or be board certified by the Louisiana Board of Legal Specialization. ► Get breaking news from your neighborhood delivered directly to you by downloading the new FREE WWL-TV News app now in the IOS App Store or Google Play. 47:1407(6) and 1431(D), and repeals R.S. But while the Board of Tax Appeals has expertise in taxation matters, its members may not have the same familiarity with constitutional law. Supporters of this amendment contend that tax disputes involving constitutional issues are best heard by a panel of experts, and that district court is needlessly time consuming. aims to encourage affordable housing in New Orleans by allowing the city to exempt certain properties from taxes. Parishes in Louisiana collect property taxes that they use to pay for public education, police protection, parks and other services or amenities. Rally held in Jefferson Square Park to remember Breonna Taylor year after her death, Early voting for Louisiana's October election begins Saturday, Nonpartisan amendments guide available for Louisiana voters. provides the exemption shall be to the extent agreed to and provided for in the cooperative endeavor agreement and requires the property exempted to be listed on the assessment rolls and submitted to the Louisiana Tax … Here's a breakdown: "Do you support an amendment to exempt raw materials, goods, commodities, personal property, and other articles stored in public and private warehouses and destined for the Outer Continental Shelf from ad valorem taxes?”. The city might have to find a way to make up for any lost revenue that it could lose in the process. While all of these issues are important to some people or specific communities, this year’s amendments also serve to highlight the increasing density of the state constitution, which was adopted in 1974 and. If there is nomajority vote winner in the primary election then the top two candidates go to a run-of… Both funds are in the state constitution, which means any changes to the rules governing the funds must be approved by voters. Supporters of this amendment contend that tax disputes involving constitutional issues are best heard by a panel of experts, and that district court is needlessly time consuming. — to appoint up to two out-of-state residents to their boards.Right now, membership is limited to people who have current residency in Louisiana. Proposed Constitutional Amendment. The early voting period for the Oct. 12 election will last from Sept. 28-Oct. 5 (except Sunday, Sept. 29) from 8:30 a.m. to 6 p.m. The amendment does not apply to short-term (30 days or less) rental properties, and does not cover affordable housing developments with more than 15 units. A YES vote means: New Orleans can create a residential property tax exemption in exchange for affordable rents. The Public Affairs Research Council of Louisiana (PAR) is an independent voice, offering solutions to public issues in Louisiana through accurate, objective research and focusing public attention on those solutions. PAR is a private, nonprofit research organization founded in 1950 and supported by membership contributions, foundation and corporate grants and special events. RUNOFF AMENDMENT: Allowing out-of-state residents to serve on state college boards . Legislature. Amendment 1 Offshore Goods ... equipment from inactive oil rigs is already exempt under another section of the Louisiana Constitution, and we do not need more tax breaks. Amendment 4: New Orleans affordable housing tax exemption. Terms are staggered with two members serving 4-year terms and the third serving a 6-year term. CA NO. This amendment would allow the Board of Tax Appeals to determine if a tax is unconstitutional. Please visit our website at parlouisiana.org to access this guide, to be placed on PAR’s mailing list or to become a member or donor. Amendment 2- Allow the Education Excellence Fund to finance three more schools and public TV. What it does: A portion of the money from Louisiana’s 1999 settlement with tobacco companies flows into the Education Excellence Fund, and gets distributed among different educational programs. Amendments. Amendment 3: Board of Tax Appeals jurisdiction. The Public Affairs Research Council of Louisiana today released its PAR Guide to the 2019 Constitutional Amendments. That authority is vested in the state constitution, which is why a statewide amendment is needed to provide a limited exception that only applies to New Orleans. This exemption could not include properties with more than 15 units or short-term rentals. By tradition, Louisiana has interpreted the commerce clause to mean that maintenance equipment that is stored in Louisiana but bound for offshore drilling rigs on the Outer Continental Shelf should also not be taxed. District court judges are elected by voters, but are not required to have any expertise in tax law. They must have early childhood programs for at-risk children, remedial instruction and assistance to children who fail to achieve the required scores on tests to advance to a succeeding grade. Each member must have a Masters of Law (LLM) in taxation, or be board certified by the Louisiana Board of Legal Specialization. But municipalities do not currently have the right to decide if certain properties should be exempt from taxes. Act 717 of the 2018 Regular Session of the Louisiana Legislature. One of the three members can be a former judge without any tax background. September 2019 Publication 342 . The state Board of Tax Appeals is a three-member board of attorneys appointed by the Governor and confirmed by the Senate. What it means: This amendment tries to speed up the process of appealing possible errors in tax bills by enhancing the power of the Board of Tax Appeals. This amendment bypasses that time-tested process, and adds yet another tax break to the hundreds of existing exemptions that already exist. “Do you support an amendment to provide for appropriations from the Education Excellence Fund for the Louisiana Educational Television Authority, Thrive Academy, and laboratory schools operated by public post-secondary education institutions?”. Cities and parishes in Louisiana are responsible for collecting property taxes, and deciding the rates at which property owners should be taxed. The program could target owner-occupied homes, rental homes or apartments. The city is looking to create property tax exemptions for people who provide affordable housing. This amendment would add yet more needless detail to Louisiana’s already cluttered Constitution. Dwight) of the 2019 Regular Session adding Article V, Section 35. NEW ORLEANS — When Louisiana voters go to the polls for October's gubernatorial primary election, they will decide on four constitutional amendments. What it means: Currently, all property tax exemptions are listed in the Louisiana Constitution, and additional exemptions can not be added by local governments. 2019) (Amends Article VII, Section 21(D)(2) and (3)) Act 444 (2019 Regular Session). In Louisiana, a two-thirds vote is needed in each chamber of the Louisiana State Legislature to refer a constitutional amendment to the ballot for voter consideration. Background: Parishes in Louisiana collect property taxes that they use to pay for public education, police protection, parks and other services or amenities.