Louisiana / State / 2025 Regular Session

Acts 2025, No. 220 (HB 300) Proposed amendment raising the special assessment level income cap to $150,000

Watching a later dateAwaiting a voteFigure moved

Passed Would take effect

Expands benefits Would raise the special assessment level income cap from $100,000 to $150,000, letting more qualifying owners keep their assessment down.

Not law. The measure goes to Louisiana voters at the statewide election on November 3, 2026. On ratification the cap rises from the $100,000 indexed figure to $150,000 from January 1, 2027, indexed annually from tax year 2028, and the assessor may verify income from the federal adjusted gross income on the Louisiana return. Until it is ratified the indexed $100,000 governs, so ask the parish assessor for the current figure rather than quoting either number.

Progress

Path to law: Measure referred to the voters

  1. Introduced Done, Prefiled in the House
  2. In committee Done, House Ways and Means, recommitted to House Civil Law and Procedure on May 14
  3. Passed one chamber Done, House, 91-2
  4. Passed the legislature Done, Senate Revenue and Fiscal Affairs reported it favorably on June 8; Senate, 35-2
  5. On the ballot Done, Presented to the Secretary of State as Act 220; on the November 3, 2026 ballot
  6. Approved by voters Next
  7. In effect Not yet

Sponsors

  • Shane MackSponsor, Republican, House, District 95

What it touches

  • La. Const. art. VII, § 18

Catalog entry

Official record

Read Acts 2025, No. 220 (HB 300) on the jurisdiction's own record