New data

Industrial Tax Exemption Program (ITEP)

State: 

Year: 

Application Process: 
Only initial application required
Geographic Requirements: 
Programs available without regard to any designated geographic area
Local Option in Adoption of Program: 
Local government must take action to opt out
Local Option Regarding Program Features : 
No
Description of Local Option Regarding Adoption or Program Features : 
The local governing entities may hold a public hearing and adopt a resolution to either accept or deny the Board's application. If the local entity does not take action or provide a public hearing, the application will be deemed approved by each entity.
Incentive Type: 
Exemption
Incentive Description: 
Any manufacturing establishment entering Louisiana or any manufacturing establishment expanding its existing Louisiana facility is eligible to receive exemption from state, parish and local property taxes for a period of up to 10 years. The exemption is for an initial term of no more than 5 calendar years and may be renewed for an additional 5 years. For contracts agreed to prior to 24 June, 2016, only state approval was needed and the exemption was 100% of local property taxes up to 10 years. Effective 1 July 2018, local governmental approval is needed after the contract is approved by the Board of Commerce and Industry and governor. The program provides an 80% property tax abatement for an initial term of 5 years and the option to renew for 5 additional years at 80% property tax abatement on a manufacturer’s qualifying capital investment related to the manufacturing process in the state. For Mega projects, the exemption is 93%. The exemption includes all buildings, machinery, and equipment that are used as part of the manufacturing process. Only assets directly involved in the manufacturing process are eligible. Administrative buildings, storage and warehouses and the land that the manufacturing facility is located are not eligible for the exemption.
Eligibility Criteria: 
Incentives Restricted to Certain Industries or Uses
Incentives Tied to Increasing Jobs or Wages
Incentives Tied to Investment
Description of Eligibility Criteria: 
All new or expanding manufacturing operations are eligible to be considered for a tax exemption . The operation must be manifestly manufacturing; it must be determined by the Louisiana Board of Commerce and Industry to be in the best interest of the state to grant the exemption; and it conforms to all rules of the Board. Beginning 1 July 2018, the project must be approved by the local governmental entities. All companies must agree to create or retain jobs as part of their exemption contracts. Mega projects must create 500 direct jobs, generate net new payroll of $20 million within 3 years, and a minimum capital expenditure of $100 million.
Local Government Actions: 
Local Legislative Body Approval
Eligible Property Type: 
Industrial
Description of Eligible Property Type: 
Eligibility is limited to new manufacturing establishments and additions to existing manufacturing establishments. The terms "manufacturing establishment" and "addition" mean a new plant or establishment, or an addition or additions to any existing plant or establishment, which engage in the business of working raw materials into wares suitable for use or which give new shapes, qualities, or combinations to matter which already has gone through some artificial process.
Record ID: 
LA003_ED22
Source Admin Code: 
La. Admin. Code Title 13, pt. I, §§501-537 (in effect 2022)
Source Constitution: 
La. Const. art. VII, § 21 (F), cl. 2.
Source Web Page: 
Louisiana Economic Development, Industrial Tax Exemption, (2019)
[http://www.louisianaeconomicdevelopment.com/incentives--programs/industrial-tax-exemption.aspx Accessed 06/26/2019] View Archived Source

Source Publication: 
Louisiana Legislative Auditor Industrial Tax Exemption Program Appendix C Summary of ITEP Rules June 2016 to Present pages 43-44, October 10, 2022
[https://www.law360.com/tax-authority/articles/1805653/attachments/1 Accessed 02/23/20224]
View Archived Source
Footnote: 
Changes to the program were made by Executive Order JBE 2016-26 and amended by Executive Order JBE 2016-73 and are summarized in Legislative report on ITEP. Application for tax exemption must be filed with the Office of Commerce and Industry on the forms prescribed not later than 3 months after the beginning of operations. For projects with capital investment over $5 million an advance notification of intent to apply for tax exemption shall be filed with the Office of Commerce and Industry on the prescribed form prior to the beginning of construction or installation of facilities.
Data Collection Notes: 
CAT05 2024/02/23 CC OLD: no local approval, more than industrial property checked NEW: opt, out; exemption reduced to 80%, added Mega projects with job, wage, investment criteria details of the program are in the administrative code cited in the record. 2/20/2014 PA vets 2013 record. Updated source publication documents 10/18/2012 ES-2/12/11 Used lexis-nexus to confirm because could not find with RIA.

Revision Type: 

Revision By: 
Aidan
Revision Notes: 
02/23/24 cc corrected entry; and published for 2018,2019,2020,2021,2022 12/20/19 LA verified 6/29/19 SAH edited Incentive Description field to reflect current exemption term and percentage abatement permitted during term, edited for clarity, confirmed 6/21/18 GM: formatting 4/25/18 nr: no new changes 4/6/17 nr: See FN3, exemption made for spouses of dead first responders. 11/22/16 NR: executive order noted in footnote and added to incentive 2/23/15 ND: no new updates 2008 record-LL 2/9/2011-LL-2009 record and edits; no legislative changes. 2/9/2011-LL-2010 record; no changes. 2/15/2012-ES- Verified 12/17/2013 PA verified 2012 record 11/19/13 GIR: checked, marked as complete 4/21/14 GIR: copied 2012 record. 6/3/14 GIR: checked, marked as complete 12/20/2014 PA vets 2013 record.

Industrial Tax Exemption Program (ITEP)

State: 

Year: 

Application Process: 
Only initial application required
Geographic Requirements: 
Programs available without regard to any designated geographic area
Local Option in Adoption of Program: 
Local government must take action to opt out
Local Option Regarding Program Features : 
No
Description of Local Option Regarding Adoption or Program Features : 
The local governing entities may hold a public hearing and adopt a resolution to either accept or deny the Board's application. If the local entity does not take action or provide a public hearing, the application will be deemed approved by each entity.
Incentive Type: 
Exemption
Incentive Description: 
Any manufacturing establishment entering Louisiana or any manufacturing establishment expanding its existing Louisiana facility is eligible to receive exemption from state, parish and local property taxes for a period of up to 10 years. The exemption is for an initial term of no more than 5 calendar years and may be renewed for an additional 5 years. For contracts agreed to prior to 24 June 2016, only state approval was needed and the exemption was 100% of local property taxes up to 10 years. Effective 1 July 2018, local governmental entities review the application and if they take no action, the application is considered approved after the contract is approved by the Board of Commerce and Industry and governor. The program provides an 80% property tax abatement for an initial term of 5 years and the option to renew for 5 additional years at 80% property tax abatement on a manufacturer’s qualifying capital investment related to the manufacturing process in the state. For Mega projects, the exemption is 93%. The exemption includes all buildings, machinery, and equipment that are used as part of the manufacturing process. Only assets directly involved in the manufacturing process are eligible. Administrative buildings, storage and warehouses and the land that the manufacturing facility is located are not eligible for the exemption.
Eligibility Criteria: 
Incentives Restricted to Certain Industries or Uses
Incentives Tied to Increasing Jobs or Wages
Incentives Tied to Investment
Description of Eligibility Criteria: 
All new or expanding manufacturing operations are eligible to be considered for a tax exemption . The operation must be manifestly manufacturing; it must be determined by the Louisiana Board of Commerce and Industry to be in the best interest of the state to grant the exemption; and it conforms to all rules of the Board. Beginning 1 July 2018, the project must be approved by the local governmental entities. All companies must agree to create or retain jobs as part of their exemption contracts. Mega projects must create 500 direct jobs, generate net new payroll of $20 million within 3 years, and a minimum capital expenditure of $100 million.
Local Government Actions: 
Local Legislative Body Approval
Eligible Property Type: 
Industrial
Description of Eligible Property Type: 
Eligibility is limited to new manufacturing establishments and additions to existing manufacturing establishments. The terms "manufacturing establishment" and "addition" mean a new plant or establishment, or an addition or additions to any existing plant or establishment, which engage in the business of working raw materials into wares suitable for use or which give new shapes, qualities, or combinations to matter which already has gone through some artificial process.
Record ID: 
LA003_ED21
Source Admin Code: 
La. Admin. Code Title 13, pt. I, §§501-537 (in effect 2021)
Source Constitution: 
La. Const. art. VII, § 21 (F), cl. 2.
Source Web Page: 
Louisiana Economic Development, Industrial Tax Exemption, (2019)
[http://www.louisianaeconomicdevelopment.com/incentives--programs/industrial-tax-exemption.aspx Accessed 06/26/2019] View Archived Source

Source Publication: 
Louisiana Legislative Auditor Industrial Tax Exemption Program Appendix C Summary of ITEP Rules June 2016 to Present pages 43-44, October 10, 2022
[https://www.law360.com/tax-authority/articles/1805653/attachments/1 Accessed 02/23/20224]
View Archived Source
Footnote: 
Changes to the program were made by Executive Order JBE 2016-26 and amended by Executive Order JBE 2016-73 and are summarized in Legislative report on ITEP. Application for tax exemption must be filed with the Office of Commerce and Industry on the forms prescribed not later than 3 months after the beginning of operations. For projects with capital investment over $5 million an advance notification of intent to apply for tax exemption shall be filed with the Office of Commerce and Industry on the prescribed form prior to the beginning of construction or installation of facilities.
Data Collection Notes: 
CAT05 2024/02/23 CC OLD: no local approval, more than industrial property checked NEW: initial application, opt out; exemption reduced to 80%, added Mega projects with job, wage, investment criteria details of the program are in the administrative code cited in the record. 2/20/2014 PA vets 2013 record. Updated source publication documents 10/18/2012 ES-2/12/11 Used lexis-nexus to confirm because could not find with RIA.

Revision Type: 

Revision By: 
Aidan
Revision Notes: 
02/23/24 cc corrected entry; and published for 2018,2019,2020,2021,2022 12/20/19 LA verified 6/29/19 SAH edited Incentive Description field to reflect current exemption term and percentage abatement permitted during term, edited for clarity, confirmed 6/21/18 GM: formatting 4/25/18 nr: no new changes 4/6/17 nr: See FN3, exemption made for spouses of dead first responders. 11/22/16 NR: executive order noted in footnote and added to incentive 2/23/15 ND: no new updates 2008 record-LL 2/9/2011-LL-2009 record and edits; no legislative changes. 2/9/2011-LL-2010 record; no changes. 2/15/2012-ES- Verified 12/17/2013 PA verified 2012 record 11/19/13 GIR: checked, marked as complete 4/21/14 GIR: copied 2012 record. 6/3/14 GIR: checked, marked as complete 12/20/2014 PA vets 2013 record.

Industrial Tax Exemption Program (ITEP)

State: 

Year: 

Application Process: 
Only initial application required
Geographic Requirements: 
Programs available without regard to any designated geographic area
Local Option in Adoption of Program: 
Local government must take action to opt out
Local Option Regarding Program Features : 
No
Description of Local Option Regarding Adoption or Program Features : 
The local governing entities may hold a public hearing and adopt a resolution to either accept or deny the Board's application. If the local entity does not take action or provide a public hearing, the application will be deemed approved by each entity.
Incentive Type: 
Exemption
Incentive Description: 
Any manufacturing establishment entering Louisiana or any manufacturing establishment expanding its existing Louisiana facility is eligible to receive exemption from state, parish and local property taxes for a period of up to 10 years. The exemption is for an initial term of no more than 5 calendar years and may be renewed for an additional 5 years. For contracts agreed to prior to 24 June, 2016, only state approval was needed and the exemption was 100% of local property taxes up to 10 years. Effective 1 July 2018, local governmental approval is needed after the contract is approved by the Board of Commerce and Industry and governor. The program provides an 80% property tax abatement for an initial term of 5 years and the option to renew for 5 additional years at 80% property tax abatement on a manufacturer’s qualifying capital investment related to the manufacturing process in the state. For Mega projects, the exemption is 93%. The exemption includes all buildings, machinery, and equipment that are used as part of the manufacturing process. Only assets directly involved in the manufacturing process are eligible. Administrative buildings, storage and warehouses and the land that the manufacturing facility is located are not eligible for the exemption.
Eligibility Criteria: 
Incentives Restricted to Certain Industries or Uses
Incentives Tied to Increasing Jobs or Wages
Incentives Tied to Investment
Description of Eligibility Criteria: 
All new or expanding manufacturing operations are eligible to be considered for a tax exemption . The operation must be manifestly manufacturing; it must be determined by the Louisiana Board of Commerce and Industry to be in the best interest of the state to grant the exemption; and it conforms to all rules of the Board. Beginning 1 July 2018, the project must be approved by the local governmental entities. All companies must agree to create or retain jobs as part of their exemption contracts. Mega projects must create 500 direct jobs, generate net new payroll of $20 million within 3 years, and a minimum capital expenditure of $100 million.
Local Government Actions: 
Local Legislative Body Approval
Eligible Property Type: 
Industrial
Description of Eligible Property Type: 
Eligibility is limited to new manufacturing establishments and additions to existing manufacturing establishments. The terms "manufacturing establishment" and "addition" mean a new plant or establishment, or an addition or additions to any existing plant or establishment, which engage in the business of working raw materials into wares suitable for use or which give new shapes, qualities, or combinations to matter which already has gone through some artificial process.
Record ID: 
LA003_ED20
Source Admin Code: 
La. Admin. Code Title 13, pt. I, §§501-537 (in effect 2020)
Source Constitution: 
La. Const. art. VII, § 21 (F), cl. 2.
Source Web Page: 
Louisiana Economic Development, Industrial Tax Exemption, (2019)
[http://www.louisianaeconomicdevelopment.com/incentives--programs/industrial-tax-exemption.aspx Accessed 06/26/2019] View Archived Source

Source Publication: 
Louisiana Legislative Auditor Industrial Tax Exemption Program Appendix C Summary of ITEP Rules June 2016 to Present pages 43-44, October 10, 2022
[https://www.law360.com/tax-authority/articles/1805653/attachments/1 Accessed 02/23/20224]
View Archived Source
Footnote: 
Changes to the program were made by Executive Order JBE 2016-26 and amended by Executive Order JBE 2016-73 and are summarized in Legislative report on ITEP. Application for tax exemption must be filed with the Office of Commerce and Industry on the forms prescribed not later than 3 months after the beginning of operations. For projects with capital investment over $5 million an advance notification of intent to apply for tax exemption shall be filed with the Office of Commerce and Industry on the prescribed form prior to the beginning of construction or installation of facilities.
Data Collection Notes: 
CAT05 2024/02/23 CC OLD: no local approval, more than industrial property checked NEW: initial application; opt out; exemption reduced to 80%, added Mega projects with job, wage, investment criteria details of the program are in the administrative code cited in the record. 2/20/2014 PA vets 2013 record. Updated source publication documents 10/18/2012 ES-2/12/11 Used lexis-nexus to confirm because could not find with RIA.

Revision Type: 

Revision By: 
Aidan
Revision Notes: 
02/23/24 cc corrected entry; and published for 2018,2019,2020,2021,2022 12/20/19 LA verified 6/29/19 SAH edited Incentive Description field to reflect current exemption term and percentage abatement permitted during term, edited for clarity, confirmed 6/21/18 GM: formatting 4/25/18 nr: no new changes 4/6/17 nr: See FN3, exemption made for spouses of dead first responders. 11/22/16 NR: executive order noted in footnote and added to incentive 2/23/15 ND: no new updates 2008 record-LL 2/9/2011-LL-2009 record and edits; no legislative changes. 2/9/2011-LL-2010 record; no changes. 2/15/2012-ES- Verified 12/17/2013 PA verified 2012 record 11/19/13 GIR: checked, marked as complete 4/21/14 GIR: copied 2012 record. 6/3/14 GIR: checked, marked as complete 12/20/2014 PA vets 2013 record.

Industrial Tax Exemption Program (ITEP)

State: 

Year: 

Geographic Requirements: 
Programs available without regard to any designated geographic area
Local Option in Adoption of Program: 
Local government must take action to opt out
Local Option Regarding Program Features : 
No
Description of Local Option Regarding Adoption or Program Features : 
The local governing entities may hold a public hearing and adopt a resolution to either accept or deny the Board's application. If the local entity does not take action or provide a public hearing, the application will be deemed approved by each entity.
Incentive Type: 
Exemption
Incentive Description: 
Any manufacturing establishment entering Louisiana or any manufacturing establishment expanding its existing Louisiana facility is eligible to receive exemption from state, parish and local property taxes for a period of up to 10 years. The exemption is for an initial term of no more than 5 calendar years and may be renewed for an additional 5 years. For contracts agreed to prior to 24 June, 2016, only state approval was needed and the exemption was 100% of local property taxes up to 10 years. Effective 1 July 2018, local governmental approval is needed after the contract is approved by the Board of Commerce and Industry and governor. The program provides an 80% property tax abatement for an initial term of 5 years and the option to renew for 5 additional years at 80% property tax abatement on a manufacturer’s qualifying capital investment related to the manufacturing process in the state. For Mega projects, the exemption is 93%. The exemption includes all buildings, machinery, and equipment that are used as part of the manufacturing process. Only assets directly involved in the manufacturing process are eligible. Administrative buildings, storage and warehouses and the land that the manufacturing facility is located are not eligible for the exemption.
Eligibility Criteria: 
Incentives Restricted to Certain Industries or Uses
Incentives Tied to Increasing Jobs or Wages
Incentives Tied to Investment
Description of Eligibility Criteria: 
All new or expanding manufacturing operations are eligible to be considered for a tax exemption . The operation must be manifestly manufacturing; it must be determined by the Louisiana Board of Commerce and Industry to be in the best interest of the state to grant the exemption; and it conforms to all rules of the Board. Beginning 1 July 2018, the project must be approved by the local governmental entities. All companies must agree to create or retain jobs as part of their exemption contracts. Mega projects must create 500 direct jobs, generate net new payroll of $20 million within 3 years, and a minimum capital expenditure of $100 million.
Local Government Actions: 
Local Legislative Body Approval
Eligible Property Type: 
Industrial
Description of Eligible Property Type: 
Eligibility is limited to new manufacturing establishments and additions to existing manufacturing establishments. The terms "manufacturing establishment" and "addition" mean a new plant or establishment, or an addition or additions to any existing plant or establishment, which engage in the business of working raw materials into wares suitable for use or which give new shapes, qualities, or combinations to matter which already has gone through some artificial process.
Record ID: 
LA003_ED19
Source Admin Code: 
La. Admin. Code Title 13, pt. I, §§501-537 (in effect 2019)
Source Constitution: 
La. Const. art. VII, § 21 (F), cl. 2.
Source Web Page: 
Louisiana Economic Development, Industrial Tax Exemption, (2019)
[http://www.louisianaeconomicdevelopment.com/incentives--programs/industrial-tax-exemption.aspx Accessed 06/26/2019] View Archived Source

Source Publication: 
Louisiana Legislative Auditor Industrial Tax Exemption Program Appendix C Summary of ITEP Rules June 2016 to Present pages 43-44, October 10, 2022
[https://www.law360.com/tax-authority/articles/1805653/attachments/1 Accessed 02/23/20224]
View Archived Source
Footnote: 
Changes to the program were made by Executive Order JBE 2016-26 and amended by Executive Order JBE 2016-73 and are summarized in Legislative report on ITEP. Application for tax exemption must be filed with the Office of Commerce and Industry on the forms prescribed not later than 3 months after the beginning of operations. For projects with capital investment over $5 million an advance notification of intent to apply for tax exemption shall be filed with the Office of Commerce and Industry on the prescribed form prior to the beginning of construction or installation of facilities.
Data Collection Notes: 
CAT05 2024/02/23 CC OLD: no local approval, more than industrial property checked NEW: opt out; exemption reduced to 80%, added Mega projects with job, wage, investment criteria details of the program are in the administrative code cited in the record. 2/20/2014 PA vets 2013 record. Updated source publication documents 10/18/2012 ES-2/12/11 Used lexis-nexus to confirm because could not find with RIA.

Revision Type: 

Revision By: 
Aidan
Revision Notes: 
02/23/24 cc corrected entry; and published for 2018,2019,2020,2021,2022 12/20/19 LA verified 6/29/19 SAH edited Incentive Description field to reflect current exemption term and percentage abatement permitted during term, edited for clarity, confirmed 6/21/18 GM: formatting 4/25/18 nr: no new changes 4/6/17 nr: See FN3, exemption made for spouses of dead first responders. 11/22/16 NR: executive order noted in footnote and added to incentive 2/23/15 ND: no new updates 2008 record-LL 2/9/2011-LL-2009 record and edits; no legislative changes. 2/9/2011-LL-2010 record; no changes. 2/15/2012-ES- Verified 12/17/2013 PA verified 2012 record 11/19/13 GIR: checked, marked as complete 4/21/14 GIR: copied 2012 record. 6/3/14 GIR: checked, marked as complete 12/20/2014 PA vets 2013 record.

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