amendment 2Local taxing bodies can keep a lower tax rate without losing the right to raise it later
Read the full text of the measure: Official amendment list (PDF)
In plain words
Lets a local taxing body keep charging a lower property tax rate without losing its right to go back up to the voter-approved maximum later. (house.louisiana.gov )
Before and after
| Topic | Now | If it passes |
|---|---|---|
| Taxing body stays below maximum after reassessment | Loses the right to go back up to the maximum | Keeps the right until the tax expires |
| How a roll-forward is approved | Two-thirds vote of the taxing body after a public hearing | Same |
| Starts | - | Jan. 1, 2027 |
Numbers from the official ballot title (ballot title ); also see (house.louisiana.gov )
Example
Illustration only: a parish approved a tax of up to 10 mills. After reassessment it rolls back to 8 mills. Today, if it stays at 8 until the next reassessment, it can never return to 10. If this passes, it could return to 10 later (with a two-thirds vote and hearing) while the tax is still in effect. (parlouisiana.org )
Biggest change
- Lets a local taxing body keep charging a lower property tax rate without losing its right to go back up to the voter-approved maximum later. source: house.louisiana.gov
Who it affects most: Property owners and local taxing bodies.
Cost to the state: No dollar estimate in PAR guide.
Our plain-words summary. Every line points to its source.
What your vote means
A YES vote lets taxing bodies stay at a lower rate and still raise it later (up to the voter-approved maximum, with a two-thirds vote after a public hearing) until that tax expires.
A NO vote keeps the rule that a taxing body that does not move back up to its maximum rate before the next reassessment loses that option for good.
Our one-line summary. Louisiana does not publish an official "what your vote means" statement; the ballot title above is the official description.
Why people want it, and why others object
Why this is on the ballot
The Legislature put this on the ballot. It changes the state constitution, so only another statewide vote can change it back. It passes with Majority of votes cast statewide.
- Louisiana Legislature, by two-thirds vote of each chamber (Act 273, HB 521; sponsor Rep. Roger Wilder) source: sos.la.gov
- Property is reappraised at least every 4 years. Rates 'roll back' so total collections stay flat; taxing bodies may 'roll forward' up to the voter-approved maximum (PAR). source: parlouisiana.org
Why supporters want it
No public statement found.
Why opponents object
No public statement found.
Who backs each side
- For: Rep. Roger Wilder (Legislative sponsor) source: parlouisiana.org
- Against: No public statement found.
In each side's own words where we could find them, quoted or summarized with a link to the source. We don't endorse either side.
What you will see on your ballot
Official ballot wording, word for word (tap to open)
The official ballot title, word for word from the Louisiana Secretary of State .
Do you support an amendment to allow a local taxing authority to continue to levy a lower millage rate without losing its ability to adjust to the maximum authorized millage rate from a prior year's reassessment? (Effective January 1, 2027) (Amends Article VII, Section 23(C))
Yes
No
Copied word for word from the Secretary of State list of 2026 proposed constitutional amendments (Act 273 (2026 Regular Session)).
Latest news
Recent reporting from a range of outlets, newest first. We link to it; we don't endorse it.
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Full text of the measure
Read it in the Official amendment list (PDF) , or on the Legislature's page for Amendment No. 2 (Act 273, HB 521) , which also shows the votes in each chamber.
Read more
- Secretary of State, 2026 Proposed Constitutional Amendments (Nov. 3, 2026)
- PAR Guide to the Fall 2026 Constitutional Amendments
- Louisiana House amendment summaries (Nov. 3, 2026)
- HB 521 bill history
We link to analysis from several sources; we don't endorse it.