BATON ROUGE — Additional tax breaks for seniors, as well as tax breaks for people who fix up blighted properties, will be decided by voters in two different proposed constitutional amendments on the November ballot.

Some groups, like seniors over 65, already pay less money in property taxes, which could be extended further if voters approve Constitutional Amendment 9.

According to the Public Affairs Research Council of Louisiana, or PAR, existing special assessments for older residents can freeze the value of a person's home, so they will not see further tax increases. To be eligible, a person's or couple's adjusted gross income cannot exceed $100,000.

Constitutional Amendment 9 on the ballot proposes raising the income limit for the special assessment freeze to $150,000. If approved by voters, it would take effect starting in the 2028 tax year.

According to the Secretary of State's website, Amendment 9 is written on the ballot as follows:

Do you support an amendment to increase the maximum amount of income a person may receive and still qualify for the special assessment level for residential property receiving the homestead exemption? (Effective January 1, 2027) (Amends Article VII, Section 18(G)(1)(a)(ii))

The tenth constitutional amendment proposes tax breaks for homeowners and property owners who rehabilitate blighted properties. The amendment would give parishes the option to create a property tax exemption for blighted and derelict properties, sites deemed a public nuisance or dangerous to human life.

If passed by voters, up to 75% of a residential property's assessed value could be tax-exempt for a period up to 20 years. For unimproved land, up to 25% of the site's value could be tax-exempt for a period up to 10 years. Unimproved land, per the amendment, must be adjacent to a residential or commercial property.

Voters will see the following language on the ballot regarding Constitutional Amendment 10:

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? (Effective January 1, 2027) (Adds Article VII, Section 21(P))

If the amendment passes, a corresponding law would go into effect to define how parishes would give the tax breaks and what criteria a site must meet to be eligible. To enact the blight tax break, the parish government would have to pass a resolution to enact the tax exemption as well as determine the process property owners must complete to apply for the tax break, rehabilitation standards, criteria to approve or revoke an exemption, among other administrative duties.

The law would go into effect on Jan. 1, 2027, if voters passed Constitutional Amendment 10.

WBRZ is explaining all ten constitutional amendments on the ballot; see more coverage here.