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Measure Details

Exempt Jewelry from Property Taxes

Louisiana Ballot Measure - Ballot Measure 4

Election: Primary Oct. 1, 2007 (Primary)
Outcome: Failed

Budget, Spending and Taxes
Government Operations
Housing and Property
Arts, Entertainment, and History




Present Constitution exempts from ad valorem taxation all artwork which is listed as a consignment article by an art dealer. Further provides that "artwork" includes sculptures, glass works, paintings, drawings, signed and numbered posters, photographs, mixed media, collages, or any other item which would be considered as the material result of a creative endeavor. Proposed Constitutional Amendment adds an exemption from ad valorem taxation for jewelry which is listed as a consignment article by an art or jewelry dealer.

Measure Text

To exempt consigned jewelry from ad valorem property taxation. (Effective January 1, 2008) (Amends Article VII, Section 21(C)(19)).


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