Reports › Taxation and Assessments

This edition of Now addresses problems associated with the nonprofit exemption, and what can be done to solve them.

In On the Ballot: Local and State Propositions, October and November 2011, BGR examines charter amendments in Jefferson and Orleans parishes, tax propositions in Jefferson, Orleans, Plaquemines, St. Bernard and St. Tammany parishes, and six amendments to the state constitution.

On the Ballot: Jefferson Parish, April 30, 2011 examines one sales tax proposition and three property tax propositions. The propositions include taxes for schools and drainage.

In The Nonprofit Margin: Addressing the Costs of the Nonprofit Exemption in New Orleans (March 2011), BGR examines the impact of the nonprofit exemption on government finances and tax rates and various approaches for mitigating that impact.

The Bureau of Governmental Research made presentations before the New Orleans Tax Fairness Commission on February 3, 2011 and February 23, 2011.

The first presentation, Taxation in New Orleans, examines the City’s tax picture, with particular emphasis on property taxes. Read it here.

The second presentation, The Industrial Development Board and PILOT Subsidies, provides information on the Industrial Development Board of New Orleans and the payment-in-lieu-of-taxes (PILOT) subsidies that it awards to developments. Read it here.

In Rolling Forward: The Complete Picture, BGR provides a composite picture of citywide property tax rates in Orleans Parish, the capacity of various taxing entities to increase those rates, and the potential cost to property owners.

In Forgotten Promises: The Lost Connection Between the Homestead Exemption and the Revenue Sharing Fund (June 2010), BGR examines the decline of a state mechanism to cover the costs of the exemption.

As the campaign for the city’s soon-to-be consolidated assessor’s office begins, BGR releases In All Fairness: Building a Model Assessment System in New Orleans. The report explains what the new citywide assessor must do to create a fair, efficient and transparent assessment system in Orleans Parish.

In this report entitled In the Private Interest: A Review of the Lake Forest Plaza TIF Proposal, BGR analyzes a tax increment financing (TIF) proposal by the owners of the former mall site to use public funds to clear up debts on the site and redevelop it.

In Who’s Behind the Tree? The Homestead Exemption and Taxpayers in the New Orleans Area, BGR examines the impacts of a proposed increase in Louisiana’s homestead exemption on taxpayers in Jefferson, Orleans, St. Bernard and St. Tammany parishes.

Look Before You Leap: Tax Increment Financing in Jefferson Parish provides an overview of tax increment financing (TIF) and describes four TIF districts proposed in Jefferson Parish. It also reviews the perceived benefits of TIF, as well as the pitfalls and potential abuses of the mechanism. It concludes with recommendations concerning the future use of TIF in Jefferson Parish.

The City of New Orleans is working on a draft policy governing tax increment financing. BGR submitted comments on the February 2008 draft at the request of the City Council’s Special Development Projects and Economic Development Committee. The letter recommends that the City look to San Antonio’s TIF policy for guidance. In November, BGR submitted a letter commenting on a City TIF policy report.

In the face of mounting developer requests for subsidies, this release calls for the City of New Orleans and the Industrial Development Board of New Orleans to stop approving subsidies until they have implemented promised policies and procedures.

BGR provided this piece for publication in Gambit Weekly, explaining the ways in which significantly increased assessments can be about fairness and the common good.

In a follow-up to Protecting New Orleans’ Tax Base: Which PILOTs Should Fly? BGR raises concerns about requests for local property tax subsidies to housing developments that have already received subsidies through state and federal programs.

In Protecting New Orleans’ Tax Base: Which PILOTs Should Fly? BGR addresses New Orleans’ system for handling property tax subsidies through the payment in lieu of taxes (PILOT) mechanism. This report comes at a time when requests for such subsidies are increasing.

Part of a series of web-based reports BGR began publishing following the 2005 disaster.

Part of a web-based series of reports on the rebuilding of New Orleans following the 2005 disaster.

The Times-Picayune carried an Op-Ed piece by BGR’s President Janet Howard on the issue of public subsidies for high-end condominiums

In New Orleans, too many property owners pay little or no taxes on their properties; exemptions are granted regardless of need; and, as a result of inconsistent assessments, properties of similar value bear widely different tax burdens. In this report, BGR illustrates the impact of under-assessments and excessive exemptions on local governments and taxpayers in Orleans Parish. It also briefly reviews pending legislation that would exacerbate inequities and further limit the revenue base of local governments.

In a ground-breaking report, BGR tests the City’s claims of economic benefits in the World Trade Center hotel conversion. The report digs deep beneath the surface to unearth the fiscal imprudence of the lease deal for the City.

BGR issued a study on the use of tax increment financing (TIF) in New Orleans. The study reviews the use of TIF in general and in New Orleans in particular.

On February 2, 2002, the voters of New Orleans will consider a proposition to authorize the extension of the property tax millage for the New Orleans Business and Industrial District (“NOB&ID” or the “District”).

This report examines property tax exemptions for nonprofit organizations, and analyzes assessment administration in Orleans Parish.

An analysis of four dedicated property tax millages on the ballot for renewal in Jefferson Parish. All millages were renewed.

This report provides a short analysis of the potential creation of three separate neighborhood-based special tax districts and a recommendation on two proposed amendments to the State Constitution.

This report provides a short analysis of the proposal to levy a one-mill ad valorem tax to fund the offices of the Orleans Parish Assessors.

A report with recommendations on the value and assessment of real estate exempt from property taxation in New Orleans.