Can I get a break down on the new amendments to LA constitution?

2019 PAR guide

ETA: I'll be voting "no" on all four.

AMENDMENT NO. 1

To exempt raw materials, goods, commodities, personal property, and other articles stored in public and private warehouses and destined for the Outer Continental Shelf from property taxes.

Answer:
This is to clarify that oil and gas items used in federal waters are allowed to be in Louisiana temporarily without paying property tax. This helps clarify the current practice and helps support our offshore o&g services industry.

AMENDMENT NO. 2

To provide for appropriations from the Education Excellence Fund for the Louisiana Educational Television Authority, Thrive Academy and lab schools operated by public post-secondary education institutions.

Answer:
We already pay for these items in the state general fund, this just makes them eligible for their share of the income of a state trust fund for education that other similar schools also benefit from.

AMENDMENT NO. 3

To require prompt recovery of any unconstitutional tax paid and to allow the Board of Tax Appeals jurisdiction on matters related to the constitutionality of taxes.

Answer:
This is pro-taxpayer and was supported by all taxpayer and business groups. It makes clear that you have to have a remedy to get your money back if the state collected an unconstitutional tax from you, otherwise they could keep your money. Taxpayer groups and collectors also agreed that if your case is at the Board of Tax Appeals (99+% are) then let it hear the whole case. Everyone still has the option to go to regular court, but most taxpayers want to start their tax case in the tax court and the current system resulted in years of delay.


AMENDMENT NO. 4

To allow the City of New Orleans to exempt property within Orleans Parish from all or part of ad valorem taxes that would otherwise be due for promoting affordable housing.

Answer:
This is a special property tax break for affordable housing only in New Orleans.

Yes
No
Yes
Hell no
?