Louisiana Amendment 2: Preserving unused property-tax rate authority
Louisiana · Constitutional amendment · Taxes · Statewide decision
Explanation reviewed 2026-10-27. AI-written and checked against linked official evidence; not an election-office summary.
AI-written summary
Would let a taxing authority keep charging a lower rate without permanently losing its authority to return to a prior reassessment’s authorized maximum. This preserves future rate-setting authority; it does not order an immediate increase.
What applies now
A local taxing body can lose unused authority to restore a previous maximum millage when a new reassessment occurs.
If yes / for
Preserve the unused maximum-rate authority.
If no / against
Keep the current reassessment-related limit.
Costs and funding
No verified fiscal estimate recorded in this baseline. This does not mean there is no cost.
Timing
January 1, 2027.
Passage rule
A majority of votes on the amendment.