Frequently Asked Questions

What is Constitutional Amendment #1?

Constitutional Amendment #1 (C.A. #1) extends a property tax exemption on goods stored in Louisiana warehouses for maintenance or positioning but ultimately destined for use in the Outer Continental Shelf (OCS). The amendment, sponsored by state Rep. Blake Miguez, is designed to provide clarification on an ambiguous portion of the Louisiana tax code.


What is the Outer Continental Shelf? 

The OCS refers to submerged land that belongs to the United States and is outside the states' jurisdiction. This includes the deepwater areas of the Gulf of Mexico.


What type of materials will be affected?

Materials impacted by the amendment would include tools, equipment and other items used for offshore drilling and production.


Would C.A. #1 take away revenue from coastal parishes?

No. Materials destined for OCS, which cannot be stored on a rig, cannot be taxed by the parish.


How does C.A. #1 affect the oil and gas industry?

The amendment preserves the oil and natural gas industry’s ability to stage, maintain and transport important pieces of equipment to the deepwater Gulf of Mexico. Voting YES will keep our nation’s vital energy resources flowing and enhance competitiveness in the Gulf of Mexico by making sure materials destined for federal waters remain exempt from inconsistent local property taxes.


How would C.A. #1 affect my family and business?

The oil and gas industry is the backbone of Louisiana’s economy, supporting 160,792 good paying jobs and $19.2 billion in annual household income, as well as generating billions in revenue for the state’s infrastructure, schools, and conservation programs.

Fair and predictable tax structures help drive business, investment and job growth throughout the state. Voting YES to the amendment will protect thousands of good paying jobs and keep Louisiana’s economy competitive. The amendment is good for the economy, good for the state and good for hard-working Louisianans.

Who supports C.A. #1? Insert Call-Out Box with Logos

This amendment is supported by the Louisiana Mid-Continent Oil and Gas Association (LMOGA), Louisiana Police Jury Association, Greater New Orleans, Inc., Council for a Better Louisiana (CABL), New Orleans Chamber of Commerce, Louisiana Association of Business and Industry (LABI) and many others.


When can I vote “yes” on C.A. #1?

Early voting is September 28 through October 5. Election day is October 12, 2019.


How do I vote?

Make sure you are registered to vote by mail by September 11 or online by September 21. To find out your voting location on election day, download the GeauxVote app for easy access to voting information. You can register to vote online by clicking here.