Louisiana / State / 2025 Regular Session
Acts 2025, No. 220 (HB 300) Proposed amendment raising the special assessment level income cap to $150,000
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
- Introduced Done, Prefiled in the House
- In committee Done, House Ways and Means, recommitted to House Civil Law and Procedure on May 14
- Passed one chamber Done, House, 91-2
- Passed the legislature Done, Senate Revenue and Fiscal Affairs reported it favorably on June 8; Senate, 35-2
- On the ballot Done, Presented to the Secretary of State as Act 220; on the November 3, 2026 ballot
- Approved by voters Next
- In effect Not yet
Sponsors
- Shane Mack
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