The Louisiana State Legislature approved two constitutional amendments related to property taxes for the Nov. 3, 2026, statewide general election ballot. Legislators passed both amendments on May 11, 2026.
In Louisiana, a two-thirds (66.67%) vote is required during a single session 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 there are no vacancies.
Senate Bill 180
The first amendment, introduced as Senate Bill 180 (SB 180) on Feb. 25, 2026, would allow the surviving spouse of a disabled veteran to undergo a one-time transfer of a homestead tax exemption to another property. The exemption would be limited in value, being equal to the amount of the exemption claimed on the prior homestead.
As of 2026, Article VII, Section 21(K)(1) of the Louisiana State Constitution grants the surviving spouse of a deceased veteran the exemption if they occupy and remain the owner of the property, but does not provide for the ability to transfer the exemption to another property.
The bill was first approved by the state Senate on March 24, 2026, by a vote of 38-0. However, the state House approved an amended version of SB 180 on May 6, 2026, by a vote of 92-0, thereby sending it back to the state Senate. On May 11, 2026, the state Senate concurred with the amended version.
Texas was the last state to decide on a ballot measure related to homestead tax exemptions for the surviving spouse of a deceased veteran.
On Nov. 4, 2025, voters in Texas decided on Proposition 7, which authorized the state legislature to establish a property tax exemption on all or part of the market value of the homestead of a surviving spouse of a veteran who died from a service-connected disease. Proposition 7 was approved by voters, receiving 86.25% of the vote.
House Bill 521
The second amendment, introduced as House Bill 521 (HB 521) on Feb. 26, 2026, would authorize taxing authorities to levy millage rates above the rate established by the previous year's appraisal but below the maximum authorized rate in the state constitution, as approved by voters.
As of 2026, Article VII, Section 23(C) prevents taxing authorities from raising millage rates above the prior year's maximum rate. Additionally, Article VII, Section 23(B) requires that millage rates be fixed for their duration, unless altered by Section 23(C) — which HB 521 would do.
The amendment was first approved by the state House on April 13, 2026, by a vote of 95-0. On May 11, 2026, the state Senate also approved HB 521 by a vote of 36-0.
In 2022, Louisiana voters considered a ballot measure to adjust ad valorem tax rates. The measure — Amendment 5 — would also have authorized the taxing authority to increase rates up to the maximum allowed by the state constitution, rather than the rate in effect for the prior year. Amendment 5 was defeated by voters, with 57.18% voting against it.
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