FILE:  DFAA

Cf:  DFA

INDUSTRIAL TAX EXEMPTION PROGRAM (ITEP)

Ad valorem taxes in Plaquemines Parish provide revenue to the Plaquemines Parish School Board. That revenue funds programs and services for the educational needs of students served by the School Board.  The School Board has authority to consider for approval applications submitted to it by corporations and/or businesses requesting exemption from all or part of any local ad valorem tax.

The Plaquemines Parish School Board seeks to partner with other Plaquemines Parish government entities and the business community to encourage job growth and economic development in the community, particularly when this growth may directly benefit the families served by the Plaquemines Parish School Board.  The President or Superintendent of the Plaquemines Parish School Board, as elected by the School Board, shall represent the School Board on the Local Industrial Tax Exemption (ITEP) Committee along with other local officials.  The Local ITEP Committee shall consider all requests for approval of application(s) for Industrial Ad Valorem Tax Exemption sent by the Louisiana Department of Economic Development (LED).

The Plaquemines Parish School Board shall maintain a standing committee to review ITEP applications prior to their consideration by the Local Industrial ITEP Committee.  The committee shall consist of the School Board President, plus three (3) other School Board members.  A fifth School Board member shall be named as an alternate member of this committee.

Upon notification from the Local Industrial ITEP Committee that an application will be considered, the School Board shall discuss and review the application at an open meeting held by the School Board’s ITEP Committee.  That committee has the authority to recommend approval or rejection of the application to the full School Board.  Criteria for approval shall include, but not be limited to, incentives for job creation, retention of existing jobs, public gestures of goodwill, community support, and capital improvements.

Once an ITEP application has been received and evaluated by the ITEP Committee, the chair of that committee shall add an agenda item for discussion and appropriate action on the ITEP application at a regular or specially called School Board meeting held prior to the scheduled Local Industrial ITEP Committee meeting.  The School Board may adopt a resolution accepting or rejecting the ITEP application, and the School Board’s decision to adopt or reject the application shall be represented by the Superintendent or School Board President when the Local Industrial ITEP Committee makes its decision regarding approval or rejection of the application for exemption.

Ref:    Constitution of Louisiana, Art. VII, Sec. 21(F)

Governor’s Executive Order JBE-2016-73

Governor’s Executive Order JML 2024-23

Board minutes, 10-7-19, 7-31-23,10-2-23, 4-15-24

Plaquemines Parish School Board