State Tax Day - Current, S.5, Louisiana—Property Tax: Constitutional Amendments to be Decided at November Election, (Jun 1, 2026)
Louisiana voters will be asked to decide three constitutional property tax measures at the statewide election on November 3, 2026.
First, voters will be asked to decide whether a surviving spouse of a qualified disabled veteran who takes a homestead exemption and then acquires a different eligible property is entitled to a one-time transfer of the exemption.
Second, whether a taxing authority may continue to levy a lower millage rate without subsequently losing its ability to adjust to the maximum authorized millage rate will be decided by the voters.
Finally, a ballot measure asks voters to decide on an additional ad valorem tax exemption for certain property owners aged 65 and older.
Act 39 (S.B. 180), Laws 2026; Act 273, (H.B. 521), Laws 2026; Act 274 (H.B. 514), Laws 2026