Four constitutional amendments on Oct. 12 ballot

Early voters and those who go to the polls Oct. 12 will find more decisions to make beyond state and local offices.
They’ll help decide the fate of four proposed amendments to the Louisiana Constitution.
Here’s a summary of the four amendments based on the go-to source for amendment information, the guide published by the Public Affairs Research Council. You can download a .pdf version of the complete guide at parlouisiana.org.
Amendment 1: Tax Exemptions for Outer Continental Shelf
Who pays property taxes and who gets exemptions is set out in Louisiana law and the constitution. In the past, industrial goods stored in Louisiana on the way to the Outer Continental Shelf have been held to be related to interstate commerce and under federal purview. But some parish assessors have begun assessing such goods for local property taxes.
A “yes” vote would create a Louisiana property tax exemption for those goods.
Amendment 2: Amend Education Excellence Fund
The Legislature created the Education Excellence Fund for the purpose implied by the name. Distributions totaled $15.6 million last year and went to public schools and specifically designated nonpublic schools.
The amendment would add the Thrive Academy, the LSU Laboratory School and Southern Lab to the list of schools eligible to receive $75,000 plus the average per pupil amount the fund pays to other public schools.
A “yes” vote would add those schools to the list of eligible institutions.
Amendment 3: Remedy for Unconstitutional Tax Paid
Taxpayers who dispute Louisiana Department of Revenue rulings can take their case to the Board of Tax Appeals. But the board’s jurisdiction is limited, and if taxpayers want to challenge the constitutionality of tax or fee matters, they have to go to district courts.
The amendment would give the Board of Tax Appeals the power, rare for an executive branch agency, to say whether those matters are constitutional under the state or U.S. constitutions.
A “yes” vote expands the Board of Tax Appeal’s jurisdiction.
Amendment 4: Allow New Orleans Tax Exemption
The amendment is designed to create more affordable housing in New Orleans by exempting units deemed affordable, including multifamily developments with up to 15 units, from property taxes.
New Orleans would be able to set the rules defining what constitutes affordable housing, with publication and public hearing requirements.
A “yes” vote would allow the new exemptions.