Louisiana homeowners who are 65 or older, disabled veterans, or otherwise eligible for the state's special property tax freeze could see the income cutoff for that break jump from $100,000 to $150,000 under a constitutional amendment heading to voters next week. Amendment No. 9 asks whether to raise the maximum income a person may earn and still qualify for the special assessment level on a homestead-exempt residence, with Louisiana voters deciding the measure on Nov. 3.
What the Freeze Actually Does
The special assessment level doesn't lock in a homeowner's final tax bill — it freezes the assessed value of the home instead, according to the Shreveport Times, which reported on the amendment. Only primary residences that already qualify for the state's homestead exemption are eligible, the paper notes. That freeze currently applies to homeowners 65 and older, certain disabled veterans, residents who are totally and permanently disabled, and the spouses of military members killed or missing in action, according to the Louisiana Illuminator.
Amendment No. 9 would keep that same list of eligible groups intact — it only touches the income threshold. As the measure is written, a parish tax assessor would determine eligibility by verifying an applicant's federal adjusted gross income as reported on a Louisiana income tax return from the year before, the Shreveport Times reports. That income cap would also be adjusted for inflation starting with the 2028 tax year, per the same report — though a separate legislative document reviewed in this story's reporting describes the inflation adjustment beginning in 2026, a discrepancy that remains unresolved in the public record.
A Decades-Long Climb in the Income Threshold
This wouldn't be the first time Louisiana has raised the bar. The income limit for the special assessment began at $50,000 when it was first established, then jumped to $100,000 after voters approved Amendment 6 in 2020, according to Ballotpedia. Two years later, voters approved Amendment 8, which removed the requirement that disabled homeowners annually recertify their income to keep the freeze. Those two prior changes set the stage for this year's push to lift the ceiling again, this time to $150,000.
Not every source agrees on exactly what the current cap is. Most high-confidence reporting, including the Shreveport Times, places today's threshold at $100,000. The Lafayette Parish Assessor's office, however, describes the existing limit as $102,700 ahead of the proposed jump to $150,000 — a discrepancy that isn't resolved in the available record.
The Case for and Against Raising the Cap
Supporters say expanding eligibility would help senior citizens stay in their homes, particularly those on fixed incomes struggling with inflation, according to the Shreveport Times. They also argue the broader freeze could help Louisiana attract more retirees to the state while encouraging residents who already qualify to stick around rather than relocate somewhere with a lower tax burden.
Opponents counter that special property tax breaks erode the tax dollars available to local government agencies that provide needed services, shifting the burden to a shrinking pool of full-paying taxpayers, the Shreveport Times reports. They also warn that as Louisiana's population ages, the state will end up with more retirees and fewer people paying full property taxes — denying local governments a stable tax base over time, per the same report.
The scale of who's already affected is notable: around 422,000 properties were subject to the existing special exemption in 2024, according to the Louisiana Illuminator. The Public Affairs Research Council of Louisiana has not taken a position on Amendment No. 9, though it included an explanation of the measure in its voter guide.
What the Legislation Says About Local Revenue
Under the measure's language, a taxing authority — not other taxpayers — would absorb any decrease in ad valorem tax collections tied to the special assessment level, according to the Louisiana State Legislature. The law specifies that a subsequent reappraisal, valuation, or millage adjustment would not create additional tax liability for other taxpayers in that district as a result.
If voters approve Amendment No. 9, homeowners earning up to $150,000 would become eligible for the freeze, as reported by New Orleans CityBusiness. If it fails, the current $100,000 income threshold stays in place. Voters statewide will settle the question on Nov. 3.
