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Tax Exemption for Rehabilitated Property Amendment

Louisiana Ballot Measure - House Bill 214

Election: Nov. 3, 2026 (General)

Outcome: Pending

Categories:

Housing and Property
Taxes

Summary

The constitutional amendment would provide for an optional tax exemption for derelict or blighted property that has been rehabilitated. The Louisiana State Legislature would be required to pass laws defining blighted and derelict property, and the requirements for the exemption.

Currently, Louisiana state law defines blighted property as "commercial or residential premises, including lots, which are vacant, uninhabitable, and hazardous and because of their physical condition, are considered hazardous to persons or property, or have been declared or certified blighted, and have been declared to be a public nuisance by a court of competent jurisdiction or by an administrative hearing officer acting pursuant to competent jurisdiction or by an administrative hearing officer acting pursuant to R.S. 13:2575 et seq., or any other applicable law."

Measure Text

A JOINT RESOLUTION Proposing to add Article VII, Section 21(P) of the Constitution of Louisiana, relative to ad valorem taxes; to authorize the exemption of certain property from ad valorem taxes subject to conditions provided in law; to require the legislature to enact laws relative to implementation of the exemption; to provide for applicability; to provide for an effective date; to provide for submission of the proposed amendment to the electors; and to provide for related matters.

Section 1. Be it resolved by the Legislature of Louisiana, two-thirds of the members elected to each house concurring, that there shall be submitted to the electors of the state of Louisiana, for their approval or rejection in the manner provided by law, a proposal to add Article VII, Section 21(P) of the Constitution of Louisiana, to read as follows:
§21. Other Property Exemptions
Section 21. In addition to the homestead exemption provided for in Section 20 of this Article, the following property and no other shall be exempt from ad valorem taxation:
(P) There shall be an optional ad valorem tax exemption for blighted or derelict property that has been rehabilitated. The legislature shall enact laws defining blighted property, derelict property, and any other terms as may be necessary for implementing the exemption provided for in this Paragraph. The legislature shall establish in law the term of the exemption and the conditions, requirements, and procedures necessary for a political subdivision to administer the exemption.

Section 2. Be it further resolved that the provisions of the amendment contained in this Joint Resolution shall become effective on January 1, 2027, and apply to tax years beginning on or after January 1, 2027.

Section 3. Be it further resolved that this proposed amendment shall be submitted to the electors of the state of Louisiana at the statewide election to be held on November 3, 2026.

Section 4. Be it further resolved that on the official ballot to be used at the election, there shall be printed a proposition, upon which the electors of the state shall be permitted to vote YES or NO, to amend the Constitution of Louisiana, which proposition shall read as follows:
Do you support an amendment to allow property tax exemptions for blighted or derelict properties that have been rehabilitated, and to require the legislature to enact laws providing for administration of these exemptions?

Resources

Official Summary

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