The Louisiana Constitution provides for a special assessment level limiting the total assessment of a property from increasing above the assessment level in the first year that a property owner receives the special assessment level. The special assessment level is available for property owners receiving a homestead exemption and who are:

65 years old or older;
veterans with a service-connected disability rating of 50% or more;
members of the U.S. or Louisiana National Guard who were killed or missing in action or are a prisoner of war for 90 days or more; or
determined by a court or state or federal agency as being permanently and totally disabled.
A person receiving the special assessment level may not have an adjusted gross income over $100,000. The $100,000 income limit was set to be adjusted annually by the Consumer Price Index beginning in 2026. For those who are married filing separately, the adjusted gross income is determined by both individuals' incomes. Property owners receiving the special assessment level, except those who are 65 years old and older, must annually certify their income from the prior tax year with the parish assessor.

This constitutional amendment would remove the annual income recertification requirement for homeowners that are permanently and totally disabled.