Louisiana · 2027 and beyond

Louisiana in 2027 and beyond: what is already law, and what is still open

Voters raised the senior assessment freeze income limit to $150,000 from 2027. The 3% income tax is unchanged. What is on the 2026 return, what starts with tax year 2027, and what is scheduled or conditional after that.

By Charles Trautman, EA, editor

Need to Know Tax · written from Louisiana Department of Revenue sources and the unofficial November 3 election returns, November 12, 2026 · not yet reviewed by a Louisiana practitioner

Voters raised the senior assessment freeze income limit to $150,000 from 2027. The 3% income tax is unchanged. This page keeps apart three things that get mixed together in the news: what is on the 2026 return you file in early 2027, what begins with tax year 2027, and what is scheduled, conditional or still undecided after that. Election figures are the unofficial November 3, 2026 returns and are not final until the state certifies them.

What the voters decided on November 3, 2026

Louisiana tax measures, November 3, 2026
Measure	Result	What it does
Amendment 9	Passed	Raises the income limit for the Special Assessment Level, the senior freeze, from $100,000 to $150,000, from 2027. About 58% yes.
Amendment 6	Passed	Lets parishes and cities give homeowners 65 and older who qualify for the freeze an extra exemption of up to $30,000 of assessed value. About 64% yes.
Surviving-spouse amendment	Passed	Lets a disabled veteran’s surviving spouse carry the homestead exemption once to a new home.
Amendment 2	Rejected	Would have changed how local bodies set millage. About 58% no.

Unofficial returns. Results become final when the state certifies them, usually by early December.

This return, next year, and later

Louisiana: what applies when
When	What applies
The 2026 return, filed in early 2027	The flat rate is 3% for the second year; the standard deduction is $12,838 single and $25,676 joint for 2026.
The 2026 return, filed in early 2027	Tips, overtime, the federal senior deduction and car-loan interest are taxed as before; Louisiana starts from federal AGI.
Starting with tax year 2027	No income tax change is enacted.
	The senior freeze income limit is $150,000, indexed from 2028.
	New refund checkoffs appear on the 2027 return.
2028 and later, or conditional	The extra senior exemption applies only where a parish or city adopts it.
	The state sales tax is 5% through December 31, 2029, then 4.75%.
	The earned income credit is 5% of the federal credit through 2030, then 3.5%.
	The window to appeal an assessment goes from 60 to 90 days for notices mailed from January 1, 2028.

Items under 2027 and later do not change the 2026 return. They matter for 2027 withholding, estimated payments and planning. The detail behind each line is in the other Louisiana articles.

The 2025 federal law and the Louisiana return

Louisiana taxable income begins with federal adjusted gross income, and the Department’s summary of the 2026 Regular Session lists no act on tips, overtime or conformity to the federal law.

That is the reason a change on the federal return, such as the deductions for tips, overtime and people 65 and older, may or may not show up on the Louisiana return. The federal side is in The new deductions for tips, overtime and seniors.

What to watch

Parish and city decisions on the new senior exemption. When something on this page changes, the change is logged on the updates page with its date.

What to bring

Your 2026 federal and Louisiana returns, once filed, to set 2027 withholding and estimated payments against them
Your last pay stub of 2026 and the first of 2027, to see whether withholding changed
Any notice from the state about a 2027 rate, credit or filing change

Questions people ask

Does anything here change the Louisiana return I file in early 2027?

Only what is listed under the 2026 return. Everything listed under 2027 or later affects withholding, estimated payments and planning, not the return for 2026.

Are the election results final?

Not yet. The figures on this page are the unofficial returns. The state certifies results in the weeks after the election, and this page will be corrected if anything changes.

How will I know if this page changes?

Every change is logged on the updates page with its date and the article it affects. State legislatures meet in early 2027 and some act before the filing deadline.

Louisiana, after the election

Voters raised the senior assessment freeze income limit to $150,000 from 2027. The 3% income tax is unchanged.

Written by Charles Trautman, EA, editor  ·  Need to Know Tax, Lone Tree, Colorado
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Sources and where to check

Written November 12, 2026 · after the November 3 election · awaiting review by a Louisiana practitioner