If you didn’t have enough candidate choices on at the primary ballot, guess what?
There will be four constitutional amendments to consider as well.
Amendment 1 creates a property tax exemption for certain goods destined for the Outer Continental Shelf.
Amendment 2 allows the Education Excellence Fund to finance three more schools and public tv.
Amendment 3 allows the Board of Tax Appeals to rule on constitutional questions.
Amendment 4 gives New Orleans the ability to create a residential property tax exemption for affordable housing developments.
The Public Affairs Research Council of Louisiana (PAR) has published a guide to these amendments. This 10 page review can be found at www.parlouisiana.org
The pro and con for each amendment are on the PAR website. These basically deal with the political/legislative priorities and philosophies.
Here is a short summary of the current situation and the proposed changes.
Amendment 1:
Historically businesses have excluded from taxation property stored in Louisiana destined for the Outer Continental Shelf. However some local assessors have started to assess this equipment and other property.
The proposed change would prohibit Louisiana property taxes on these raw materials, goods, commodities, and articles.
Amendment 2:
The Education Excellence Fund funds local schools, school systems and non profit schools. Additionally these funds are distributed to the Louisiana Special Education Center, the Louisiana School for Match, Science and the Arts, and the New Orleans Center for Creative Arts.
The amendment would allow funding for the LSU Laboratory School, the Southern University Laboratory School and public tv.
Amendment 3:
Taxpayers can appeal decisions by the state Department of Revenue or by local taxing authorities to Board of Tax Appeals. However challenges to the constitutionality of laws or ordinances can not be resolved by this board and litigation is necessary.
The amendment expands the authority of the Board to rule on the constitutionality of taxes and fees under both the Louisiana and the U.S. Constitutions.
Amendment 4:
The only property tax exemptions authorized are those listed in the state Constitution.
The amendment would grant the City of New Orleans the ability to establish property tax exemptions for residential properties that provide affordable housing.
PAR is not happy with the proposed amendments, stating that the four in question are among the more arcane proposals citizens have faced yet. PAR is concerned that the pattern of amendments has evolved the state’s constitution for a concise foundational document to a lengthy list of minutia.
Since the 1974 Constitution was adopted, voters have been asked to decide nearly 300 proposals.
That equates to about seven a year. To date, 195 have been approved.