Lincoln Parish Police Jury Gearing Up for Tax Hike?

2016 is a statewide property tax re-assessment year, per the Louisiana Constitution, Article 7, Section 23. Accordingly, Louisiana property owners must be on guard against taxing authorities that will try to take advantage of a “roll forward” increase in millages WITHOUT A VOTE OF THE PUBLIC.

From the Louisiana House of Representatives website Louisiana Property Tax Basics:

An existing millage rate for a particular levy can change for a variety of reasons including the authorization of new millages, changes necessitated in order to provide adequate revenue for debt service, and the mandatory automatic adjustment of millages after a statewide reassessment.

This last scenario is one that is usually of interest to taxpayers. The Louisiana constitution mandates that taxes collected in the year after a statewide reassessment shall neither increase nor decrease because of the change in the value of the tax base. To accomplish this, millages are automatically either increased or decreased to accommodate the change in the tax base.

Further, in the case where an increased tax base causes a reduction or “roll back” of a millage, the constitution authorizes the taxing authority levying the millage the option of collecting the additional revenues to be gained from such change in the tax base by reinstating all or a portion of the millage rate imposed prior to the “roll back”. This is commonly referred to as a “roll forward”.

This may be accomplished by a super-majority vote of the taxing authority which occurs at a public hearing which has been heavily advertised. There is no voter approval required. For a political subdivision headed by a single local elected official, such as a sheriff, assessor, or coroner, the decision is made individually by that official.

Therefore, close attention should be paid to this item in the agenda for the Tuesday, June 14 meeting of the Lincoln Parish Police Jury (LPPJ):

XII. Announcement of Public Hearings:

A. Public Hearing To Be Held Tuesday, August 9, 2016 at 7:00 PM in the Regular Meeting Room of the Police Jury for Consideration of Adoption of a Resolution Ordering and Calling An Election To Authorize the Renewal And/Or Continuation of Ad Valorem Taxes For Road Construction and Maintenance In Lincoln Parish.

B. Public Hearing To Be Held Tuesday, August 9, 2016 at 7:00 PM In the Regular Meeting Room of the Police Jury to Consider Levying Additional or Increased Millage Rates Without Further Voter Approval or Adopting The Adjusted Millage Rates After Reassessment And Rolling Forward to Rates Not To Exceed the Prior Year’s Maximum.

The meeting will be at the Lincoln Parish Court House, third floor.

Public Works Committee – 6:00 PM

Agenda

Solid Waste & Recycling Committee – 6:30 PM

Agenda

Police Jury – 7:00 PM

Agenda

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