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

House Bill 446 is a joint resolution proposing a constitutional amendment to Article VI, Section 22 of the Louisiana Constitution that fundamentally restricts when local governments may hold bond and tax elections. The amendment adds a new subsection (B) establishing that bond and tax elections required under the state constitution or other law may only be held during regularly scheduled primary elections. The provision creates a narrow exception allowing special elections for bond and tax matters if authorized by legislation passed by a two-thirds supermajority vote in both houses of the legislature. The existing language of Article VI, Section 22, which currently allows local bond and tax elections to be conducted according to procedures established by law, is retained in the amended version as subsection (A).

The practical effect of this amendment would significantly limit the scheduling flexibility for local governments seeking voter approval for bond issues or tax increases. Currently, local governments have broader authority to schedule bond and tax elections at times they determine appropriate under existing law. Under the proposed change, local elected officials and voters would be constrained to conducting such elections only when primary elections are held in their respective parishes or municipalities. This restriction would apply to school districts, municipalities, parishes, and other political subdivisions that require voter approval for bonded indebtedness or special taxes. Local governments seeking to hold bond or tax elections at other times would need to secure passage of special legislation through the state legislature requiring a two-thirds majority in both the House and Senate, a high threshold that would make such exceptions rare and procedurally demanding.

This amendment operates within Louisiana's constitutional framework for special elections and election procedures. Article XI, Section 1 grants the legislature broad authority to adopt an election code governing the conduct of all elections, which the amendment preserves. The proposed change to Article VI, Section 22 would add specific constitutional constraints to that legislative authority by narrowing the permissible dates for a particular class of elections. The amendment requires voter approval at the statewide election scheduled for November 3, 2026, and like all Louisiana constitutional amendments, would become effective upon passage by the electorate. The provision's supermajority legislative requirement for authorizing special bond and tax elections creates a high bar consistent with Louisiana's constitutional tradition of requiring extraordinary majorities for certain legislative actions.