Louisiana ballot measure · November 3, 2026
Louisiana Amendment 2, explained
Letting local governments lower a millage and later restore it. A ballot measure is a yes-or-no question put directly to voters — no candidate is involved, and the wording on the ballot is the wording that becomes law. This page shows that wording first, then what it actually changes.
The official wording
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))
This is what appears on the ballot. Everything below explains it.
What it actually means
Louisiana property taxes are levied in mills. After a reassessment, a local taxing body can "roll forward" to a maximum rate, but under Article VII, Section 23(C) it cannot go above the previous year's rate once it has come down. That means a parish or city that cuts its rate to give temporary relief can lose the ability to go back up. This amendment would let it stay at the lower rate while keeping the right to return to the previously authorised maximum, without a new vote of the people.
If you vote YES
- A local taxing authority could levy a millage above the previous year's rate, up to the maximum already authorised from a prior reassessment and within the constitutional ceiling.
- A parish, city or district could reduce its rate for a year or several years as temporary relief without permanently giving up the higher authorised rate.
- Restoring the rate up to that authorised maximum would not require a new vote of the electorate.
- The change would take effect January 1, 2027.
If you vote NO
- Article VII, Section 23(C) would continue to bar a taxing authority from raising a millage above the prior year's rate.
- A local government that lowers its millage could lose some ability to return to its previous maximum without going back to voters.
- Nothing changes for taxpayers immediately; Louisiana properties remain assessed at 10% of fair market value, with the first $7,500 of assessed value exempt under the homestead exemption.
Why supporters say YES
We found none published in the sources reviewed.
Why opponents say NO
We found none published in the sources reviewed.
What’s genuinely uncertain
- No committee has registered on either side and Ballotpedia has located no arguments for or against, so none are presented. The Power Coalition's guide summarises the disagreement without naming anyone: supporters say it allows temporary tax relief without permanently reducing future revenue options, while critics say it could make future property tax increases easier.
- Whether "restoring" a rate counts as a tax increase for taxpayers is the heart of the dispute, and neither side has published a case under its own name.
- The amendment's sponsor is Rep. Roger Wilder III (R-71); it passed the House 95-0 and the Senate 36-0.
- No fiscal note was located.
The bottom line
Whether a local government that cuts a property tax rate should keep the right to raise it back to its previously authorised maximum without another vote — flexibility for temporary relief, set against how easily a rate can go back up.
One neutral sentence describing the tradeoff — not a recommendation.
Checking it against the official text
The Louisiana Secretary of State publishes the certified measures and, in most states, an official voter guide with fiscal notes. That is the authoritative version. Everything here is an explanation of it, not a substitute for it.
Confirm this with the official source
Your ballot is determined by your election authority, not by us. Verify your registration, precinct, and sample ballot at Louisiana Secretary of State.
Other measures on the Louisiana ballot
- Amendment 1 — Transferring a disabled veteran's surviving spouse property tax exemption
- Amendment 3 — No post-conviction bail for aggravated offenses against a minor
- Amendment 4 — Lifetime two-term limit for governor
- Amendment 5 — Which pension debt one-time state money must pay down first
- Amendment 6 — Additional property tax exemption for homeowners 65 and older
- Amendment 7 — Public money to replace lead and other hazardous water lines on private property
- Amendment 8 — Barring foreign adversaries from expropriating property
- Amendment 9 — Raising the income limit for the senior assessment freeze to $150,000
- Amendment 10 — Property tax exemption for rehabilitated blighted property
Candidates on the same ballot
- U.S. Senate election in Louisiana
- Louisiana's 1st congressional district
- Louisiana's 2nd congressional district
- Louisiana's 3rd congressional district
- Louisiana's 4th congressional district
- Louisiana's 5th congressional district
- Louisiana's 6th congressional district