Louisiana Tax Commission
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LOUISIANA TAX COMMISSION ANNUAL REPORT 2017 Lawrence E. Chehardy, Chairman Michael Waguespack, Member Paul West, Member Regina Wood, Member Joey Vercher, Member FOREWORD The Annual Report of the Louisiana Tax Commission presents the following information for the year 2017 assessment of all property in the State of Louisiana for ad valorem purposes, (2) State and Local taxes levied and (3) exemptions. During the past year the total assessment of all property increased $915,676,508. The total assessment for 2017 is in excess of $48.6 billion. Respectfully submitted, Lawrence E. Chehardy, Chairman Michael Waguespack, Member Paul West, Member Joey Vercher, Member Regina Wood, Member TABLE OF CONTENTS Part 1 PAGE Section 1 - Assessments Made Directly by the Louisiana Tax Commission – 2017…………….......... 4 Section 2 - Assessments Established by Assessors- Exclusive of Assessments Made Directly by the Louisiana Tax Commission-2017……………. 15 Section 3 - Miscellaneous Tables – 2017…………………………. 34 Parishwide Millage 2017 …………………………………………………............ 43 Taxable Value -2017 …………………………………………………......... .... 44 Local Taxes -2017 …………………………………………………......... .... 45 Part II List of Sheriffs and Assessors ………………………………………………….. 111 INDEX TO TABLES TABLE NUMBER 2017 PAGE Agricultural Lands Class I ………………………………………….. 9 16 Agricultural Lands Class ll ……………………………………......... 10 16 Agricultural Lands Class III ………………………………………... 11 17 Agricultural Lands Class IV ……………………………................... 12 17 Aircraft ……………………………………………………………... 36 30 Airlines ……………………………………………………………... 7 13 All Other Acreage…………………………………………………... 19 21 All Other Lots……………………………………………………….. 21 22 Barge Line & Towing……………………………………………….. 6 11 Brackish Water Marsh………………………………………………. 17A 20 Business Furniture & Fixtures……………………………………..... 29 26 Credits………………………………………………………………. 31 27 Distribution of Local Taxes…………………………………………. 42 35 Drilling Rigs………………………………………………………… 38 31 Electric, Gas & Water Companies………………………………….. 5 9 Express Companies…………………………………………………. 8 14 Financial Institution…………………………………………………. 37 30 Fresh Water Marsh………………………………………………….. 17 20 Homestead Exemptions Current and Prior Year …………………… 43 37 Improvements: Residential – Homestead…………………………... 24 24 Improvements: Residential – Other………………………………… 25 24 Improvements: Commercial or Industrial………………………….. 26 25 Inventories…………………………………………………………... 27 25 Land-All Other……………………………………………………… 23 23 Land Subject to Homestead…………………………………………. 22 23 Leased Equipment…………………………………………………... 32 28 Machinery & Equipment……………………………………………. 28 26 Miscellaneous Personal Property…………………………………… 30 27 Number of Taxpayers & Homestead………………………………... 44 40 Oil & Gas Surface Equipment………………………………………. 34 29 Oil & Gas Wells…………………………………………………….. 39 31 Parishwide Millages………………………………………………… 47 43 Pipeline Companies…………………………………………………. 4 8 Pipelines…………………………………………………………….. 33 28 Private Rail Car Lines………………………………………………. 3 7 Public Service Corporation…………………………………………. 40 32 Railroad Companies………………………………………………… 1 5 Real Estate, Personal Property & Public Service Corporations by Parishes………………………………... 41 33 Salt Water Marsh……………………………………………………. 18 21 Special Level Assessments…………................................................. 45 41 Subdivision Lots…………………………………………………….. 20 22 Taxable Value……………………………………………………….. 48 44 Telephone & Telegraph Companies………………………………… 2 6 Timberlands Class 1………………………………………………… 13 18 INDEX TO TABLES TABLE NUMBER 2017 PAGE Timberlands Class 2………………………………………………… 14 18 Timberlands Class 3………………………………………………… 15 19 Timberlands Class 4………………………………………………… 16 19 Total Assessment 4 Year Comparison……………………................ 46 42 Watercraft…………………………………………………………... 35 29 LOUISIANA TAX COMMISSION ANNUAL REPORT 2017 PART I ASSESSMENT TABLES REFLECTING VALUES ESTABLISHED BY THE PROPERTY IN THE STATE FOR THE YEAR 2017 (2018 IN THE PARISH OF ORLEANS) LOUISIANA TAX COMMISSION ANNUAL REPORT 2017 SECTION 1 ASSESSMENT MADE DIRECTLY BY THE LOUSIANA TAX COMMISSION FOR THE YEAR 2017 (2018 IN THE PARISH OF ORLEANS) LOUISIANA TAX COMMISSION ANNUAL REPORT 2017 TABLE NO. 1 RAILROAD COMPANIES 2017 NAME OF COMPANY MAIN MILES TRACK SECOND TRACK SIDE TRACK REAL ROLLING ALL OTHER TOTAL GRAND TOTAL VALUE MILES VALUE MILES VALUE ESTATE STOCK PROPERTY ASSESSMENT ASSESSMENTS VALUE VALUE ACADIANA RAILWAY 60.85 730,200 - - 6.37 66,890 21,540 320,030 39,310 1,177,970 1,177,970 ARKANSAS & LA. & MISSISSIPPI RW CO. 39.20 999,620 - - 6.65 139,6 50 30,020 530,350 17,650 1,717,290 1,717,290 BATON ROUGE SOUTHERN - - - - 26.00 1,508,000 79,050 265,520 143,820 1,996,390 1,996,390 BOGALUSA BAYOU RAILROAD - - - - - - - - 24,940 24,940 24,940 BURLINGTON NORTHERN SANTA FE 119.49 10,873,59 0 - - 81.80 6,216,800 259,220 3,988,670 372,930 21,711,210 21,711,210 CSX TRANS. INC. 34.96 1,817,920 8.41 381,810 37.61 1,466,790 634,880 1,683,750 450,100 6,435,250 6,435,250 DELTA SO. RAILROAD 31.30 122,080 - - 0.71 1,350 24,300 59,100 5,570 212,400 212,400 GEAUX GEAUX RAILROAD 22.71 1,378,510 - - 3.87 200,470 25,290 365,790 1,970,060 1,970,060 GLOSTER SOUTHERN RAILROAD - - - - - - 12,050 - - 12,050 12,050 GRAND TRUNK CORPORATION 230.81 15,118,200 8.09 477,310 202.44 10,122,000 541,320 5,060,540 2,017,890 33,337,260 33,337,260 KANSAS CITY SO. RR 848.83 28,860,220 8.44 236,320 486.07 13,123,890 2,924,530 16,256,650 3,334,900 64,736,510 64,736,510 LA & DELTA RAILROAD 52.27 1,568,100 6.80 108,800 16.80 252,000 25,790 579,480 77,880 2,612,050 2,612,050 LA. & NORTHWEST 37.93 531,020 - - 4.25 42,500 27,210 626,690 70,400 1,297,820 1,297,820 LOUISIANA SOUTHERN RR 173.24 251,160 - - 41.69 31,310 - 137,260 - 419,730 419,730 NEW ORLEANS & GULF COAST RAILWAY CO. 30.78 1,292,760 - - 17.20 541,820 58,880 219,600 78,250 2,191,310 2,191,310 NORFOLK SOUTHERN CORP. 74.53 3,465,700 21.14 862,510 63.32 2,247,910 753,740 2,620,290 69,780 10,019,930 10,019,930 SOUTHERN GULF RAILWAY CO. - - - - - - - - 82,500 82,500 82,500 TIMBER ROCK RAILROAD, INC. 21.75 36,990 - - 14.49 2,890 28,870 29,510 1,220 99,480 99,480 UNION PACIFIC RAILROAD 969.91 73,713,160 26.49 1,867,57 532.90 34,105,60 2,468,61 30,328,77 6,510,540 148,994,250 148,994,250 TOTALS 2,748.6 140,759,23 79.37 3,934,32 1,542.2 70,069,87 7,915,30 63,072,00 13,297,68 299,048,400 299,048,400 Page 5 LOUISIANA TAX COMMISSION ANNUAL REPORT 2017 TABLE NO. 2 TELEPHONE AND TELEGRAPH COMPANIES 2017 NAME OF COMPANY LINE VALUE LAND VALUE ALL OTHER PROPERTY TOTAL ASSESSMENTS AT&T COMMUNICATIONS 1,053,190 165,500 9,531,840 10,750,530 BELL SOUTH LONG DISTANCE INC. - - 10,565,140 10,565,140 BELL SOUTH TELECOMMUNICATIONS 100,971,000 5,869,150 100,562,830 207,402,980 CAMERON TELEPHONE COMPANY, INC. 3,165,780 14,170 363,800 3,543,750 CAMPTI-PLEASANT HILL TELEPHONE CO. 643,330 12,150 380,050 1,035,530 CENTURYLINK COMMUNICATIONS LLC 1,650,580 17,110 4,554,160 6,221,850 CENTURYLINK TECHNOLOGY SOLUTIONS - - 12,450 12,450 CENTURYTEL OF CENTRAL LOUISIANA LLC 2,078,700 26,010 1,087,440 3,192,150 CENTURYTEL OF CHATHAM LLC 434,000 320 165,200 599,520 CENTURYTEL OF EAST LOUISIANA LLC 376,180 2,800 166,820 545,800 CENTURYTEL OF EVANGELINE LLC 3,995,110 45,710 2,239,000 6,279,820 CENTURYTEL OF NORTH LOUISIANA LLC 1,032,780 10,820 565,170 1,608,770 CENTURYTEL OF NORTHWEST LOUISIANA LLC 868,860 6,710 452,990 1,328,560 CENTURYTEL OF RINGGOLD LLC 140,140 1,600 67,360 209,100 CENTURYTEL OF SOUTH ARKANSAS LLC 73,820 - 5,880 79,700 CENTURYTEL OF SOUTHEAST LOUISIANA LLC 1,035,130 20,290 587,750 1,643,170 CENTURYTEL OF SOUTHWEST LOUISIANA LLC 901,540 5,590 409,490 1,316,620 CHARTER FIBERLINK - LA - - 1,899,680 1,899,680 COX LOUISIANA TELECOMM, LLC 603,800 - 628,950 1,232,750 DELCAMBRE TELEPHONE COMPANY, INC. 182,360 3,500 264,190 450,050 EAST ASCENSION TELEPHONE CO., INC. 12,402,690 107,370 8,716,280 21,226,340 ELIZABETH TELEPHONE COMPANY, INC. 1,892,980 2,040 50,420 1,945,440 GC PIVOTAL LLC DBA GLOBAL CAPACITY - - 3,660 3,660 KAPLAN TELEPHONE COMPANY, INC. 1,025,650 24,530 440,650 1,490,830 LAFOURCHE TELEPHONE COMPANY 2,691,780 29,170 2,357,800 5,078,750 LBH, LLC 2,969,630 4,210 110,390 3,084,230 LEVEL 3 COMMUNICATIONS, LLC 5,058,000 146,170 6,325,030 11,529,200 LOUISIANA COMPETITIVE TELECOM. INC. 130,060 1,000 169,630 300,690 MCI COMMUNICATIONS SERVICES, INC. 806,400 - 2,824,230 3,630,630 MCI METRO ACCESS TRANSMISSION 128,080 15,850 729,760 873,690 MCLEOD USA TELECOMMUNICATIONS SERVICES 166,250 37,510 256,110 459,870 MEGAPATH CORPORATION - - - - NETWORK TELEPHONE CORPORATION - - 230,680 230,680 NEXTERA FIBERNET, LLC 43,590 - 51,800 95,390 NORTHEAST LA. TELEPHONE COMPANY 685,050 8,320 335,180 1,028,550 PRIDE NETWORK, INC. 1,726,460 8,480 1,065,390 2,800,330 RESERVE LONG DISTANCE COMPANY, INC. 2,780,820 - 894,180 3,675,000 RESERVE TELEPHONE COMPANY, INC. 1,056,310 22,180 430,500 1,508,990 SPRINT COMMUNICATIONS COMPANY 82,130 31,280 488,400 601,810 STAR TELPHONE COMPANY 577,640 4,630 153,420 735,690 TELAPAK NETWORKS, INC. 187,180 - - 187,180 TELIA CARRIER, U.S., INC. - - 22,050 22,050 US LEC COMMUNICATIONS, INC. - - 72,680 72,680 WINDSTREAM KDL, INC. 8,550 - 508,010 516,560 WINDSTREAM NUVOX, INC. - LOUISIANA - - 445,620 445,620 ZAYO GROUP 209,650 2,500 77,980 290,130 TOTALS 153,835,200 6,646,670 161,270,040 321,751,910 Page 6 LOUISIANA TAX COMMISSION ANNUAL REPORT 2017 TABLE NO. 3 PRIVATE RAIL CAR LINES 2017 CLASS TOTAL ASSESSMENTS ROLLING STOCK………………………………………………………………………………………… 128,216,330 TOTALS 128,216,330 Page 7 LOUISIANA TAX COMMISSION ANNUAL REPORT 2017 TABLE NO.