On Saturday, Louisiana voters approved one constitutional amendment and defeated three.
Voters approved Amendment 2, which decreased the maximum allowable individual income tax rate from 6% to 4.75% for tax years beginning in 2022. Through House Bill 278, the legislature provided in statute that the tax bracket rates beginning in 2022 for an individual would be 1.75% on the first $12,500 of net income; 3.50% on the next net income up to $50,000; and 4.25% on income above $50,000.
Voters rejected Amendments 1, 3, and 4. Amendment 1 would have created the State and Local Streamlined Sales and Use Tax Commission tasked to provide streamlined electronic filing and remittance of all sales and use taxes. Amendment 3 would have allowed Louisiana levee districts created after 2006 to levy an annual property tax of up to five mills ($5 per $1,000 of assessed value) without voter approval if those districts approved the 2021 constitutional amendment. Amendment 4 would have increased the amount of funds (from 5% to 10%) that can be redirected to a purpose other than what was originally provided for by law or as stated in the constitution during a projected budget deficit.
With 100% of precincts reporting, the vote totals were as follows:
Louisiana Amendment 1, Creation of the State and Local Streamlined Sales and Use Tax Commission Measure (2021)–
Yes: 199,291 (48%)
No: 214,432 (52%)
Louisiana Amendment 2, Reduction of the Maximum Individual Income Tax Rate Measure (2021)-
Yes: 223,269 (54%)
No: 189,973 (46%)
Louisiana Amendment 3, Authorize Certain Levee Districts to Collect a Five-Mill Annual Property Tax Measure (2021)-
Yes: 172,545 (42%)
No: 237,605 (58%)
Louisiana Amendment 4, Increase Limit on Funding Reductions and Redirections During Budget Deficits Measure (2021)-
Yes: 112,930 (28%)
No: 294,375 (72%)
The Louisiana Constitution limits legislation and constitutional amendments in odd-numbered years to matters concerning the state’s budget, government finance, and taxation.
A total of 52 constitutional amendments appeared on the statewide ballot in Louisiana during odd-numbered years from 1999 through 2019. Of the 52 amendments, 36 (69.23%) were approved and 16 (30.77%) were defeated.