(Constitutional Amendment) Provides for eligible election dates for bond and tax elections (EG SEE FISC NOTE GF EX)

HB 393 is a joint resolution proposing a constitutional amendment to Article VI, Section 22 of the Louisiana Constitution that restricts the timing of local bond and tax elections. The amendment adds a new subsection (B) establishing that elections required by the constitution or state law regarding bonded indebtedness or special taxes in political subdivisions may be held only during regularly scheduled statewide congressional or gubernatorial elections that are not party primary elections. In calendar years when no such statewide election occurs, these local elections may be held coincidentally with regularly scheduled elections in the city of New Orleans, if any exist. The amendment preserves the existing subsection (A) that governs general procedures for special elections and allows the legislature to authorize additional special elections through legislation enacted by a two-thirds majority in both houses. The amendment becomes effective January 1, 2028, following voter approval at the statewide election scheduled for November 3, 2026.

The practical effect of this amendment is to consolidate local bond and tax elections with broader statewide electoral events rather than allowing them to be conducted as standalone special elections. Local governments currently possess the ability to schedule bond and tax elections on dates they determine appropriate under existing law, but this change would eliminate that flexibility. Parish governments, school boards, municipal authorities, and other political subdivisions seeking voter approval for bonded indebtedness or special tax measures would need to coordinate their elections with either congressional election cycles, gubernatorial election cycles, or with New Orleans municipal elections in off-years. This consolidation could benefit voters by reducing the number of separate election days requiring poll operations and could increase voter participation in bond and tax proposals by having them appear on ballots that already draw significant public engagement. However, it may also delay bond issuances or tax initiatives for political subdivisions unable to align their needs with the prescribed election dates.

The amendment operates within the existing constitutional framework governing special elections and local finance procedures established in Article VI of the Louisiana Constitution. Under present law, political subdivisions may generally call special elections for propositions required to be submitted to voters, with procedures governed by state law regarding bonded indebtedness and special taxes. The amendment restricts this general authority by creating specific eligible dates while preserving the legislature's ability to establish procedures and to authorize exceptions through supermajority legislation. This change reflects a policy decision to coordinate local elections with statewide electoral events, similar to trends in other states seeking to reduce election frequency and associated costs. The amendment does not affect the substantive requirements for issuing bonds or imposing special taxes but only the procedural timing for obtaining voter approval.