Louisiana Tax Commission
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LOUISIANA TAX COMMISSION ANNUAL REPORT 2018 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 2018 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 $972,013,199. The total assessment for 2018 is in excess of $49.6 billion. Respectfully submitted, Lawrence E. Chehardy, Chairman Michael Waguespack, Member Paul West, Member Joey Vercher, Member Regina Wood, Member TABLE OF CONTENTS Part I PAGE Section 1 - Assessments Made Directly by the Louisiana Tax Commission – 2018…………….......... 4 Section 2 - Assessments Established by Assessors- Exclusive of Assessments Made Directly By the Louisiana Tax Commission-2018……………. 16 Section 3 - Miscellaneous Tables – 2018…………………………. 35 Parishwide Millage 2018 …………………………………………………............ 44 Taxable Value -2018 …………………………………………………......... .... 45 Part II Local Taxes -2018 …………………………………………………............. 47 Part III List of Sheriffs and Assessors………………………………………………….. 108 INDEX TO TABLES TABLE NUMBER 2018 PAGE Agricultural Lands Class I ………………………………………….. 9 17 Agricultural Lands Class ll ……………………………………......... 10 17 Agricultural Lands Class III ………………………………………... 11 18 Agricultural Lands Class IV ……………………………................... 12 18 Aircraft ……………………………………………………………... 36 31 Airlines ……………………………………………………………... 7 14 All Other Acreage…………………………………………………... 19 22 All Other Lots……………………………………………………….. 21 23 Barge Line & Towing……………………………………………….. 6 12 Brackish Water Marsh………………………………………………. 17A 21 Business Furniture & Fixtures……………………………………..... 29 27 Credits………………………………………………………………. 31 28 Distribution of Local Taxes…………………………………………. 42 36 Drilling Rigs………………………………………………………… 38 32 Electric, Gas & Water Companies………………………………….. 5 10 Express Companies…………………………………………………. 8 15 Financial Institution…………………………………………………. 37 31 Fresh Water Marsh………………………………………………….. 17 21 Homestead Exemptions Current and Prior Year …………………… 43 38 Improvements: Residential – Homestead…………………………... 24 25 Improvements: Residential – Other………………………………… 25 25 Improvements: Commercial or Industrial………………………….. 26 26 Industrial Tax Exemptions………………………………………….. 49 46 Inventories…………………………………………………………... 27 26 Land-All Other……………………………………………………… 23 24 Land Subject to Homestead…………………………………………. 22 24 Leased Equipment…………………………………………………... 32 29 Machinery & Equipment……………………………………………. 28 27 Miscellaneous Personal Property…………………………………… 30 28 Number of Taxpayers & Homestead………………………………... 44 41 Oil & Gas Surface Equipment………………………………………. 34 30 Oil & Gas Wells…………………………………………………….. 39 32 Parishwide Millages………………………………………………… 47 44 Pipeline Companies…………………………………………………. 4 8 Pipelines…………………………………………………………….. 33 29 Private Rail Car Lines………………………………………………. 3 7 Public Service Corporation…………………………………………. 40 33 Railroad Companies………………………………………………… 1 5 Real Estate, Personal Property & Public Service Corporations by Parishes………………………………... 41 34 Salt Water Marsh……………………………………………………. 18 22 Special Level Assessments…………................................................. 45 42 Subdivision Lots…………………………………………………….. 20 23 Taxable Value……………………………………………………….. 48 45 Telephone & Telegraph Companies………………………………… 2 6 INDEX TO TABLES TABLE NUMBER 2018 PAGE Timberlands Class 1………………………………………………… 13 19 Timberlands Class 2………………………………………………… 14 19 Timberlands Class 3………………………………………………… 15 20 Timberlands Class 4………………………………………………… 16 20 Total Assessment 4 Year Comparison……………………................ 46 43 Watercraft…………………………………………………………... 35 30 LOUISIANA TAX COMMISSION ANNUAL REPORT 2018 PART I ASSESSMENT TABLES REFLECTING VALUES ESTABLISHED BY THE PROPERTY IN THE STATE FOR THE YEAR 2018 (2019 IN THE PARISH OF ORLEANS) LOUISIANA TAX COMMISSION ANNUAL REPORT 2018 SECTION 1 ASSESSMENT MADE DIRECTLY BY THE LOUISIANA TAX COMMISSION FOR THE YEAR 2018 (2019 IN THE PARISH OF ORLEANS) LOUISIANA TAX COMMISSION ANNUAL REPORT 2018 TABLE NO. 1 RAILROAD COMPANIES 2018 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 21,540 391,150 39,310 1,249,090 1,249,090 ARKANSAS & LA. & MISSISSIPPI RW CO. 39.20 1,097,600 - - 6.65 232,750 30,020 578,180 17,650 1,956,200 1,956,200 BATON ROUGE SOUTHERN - - - - 26.00 1,456,000 79,050 202,000 143,820 1,880,870 1,880,870 BOGALUSA BAYOU RAILROAD - - - - - - - 9,320 24,940 34,260 34,260 BURLINGTON NORTHERN SANTA FE 133.15 12,915,550 - - 82.75 6,620,000 259,220 4,409,080 396,450 24,600,300 24,600,300 CSX TRANS. INC. 34.96 1,887,840 8.41 403,680 37.61 1,542,010 634,880 1,667,550 450,100 6,586,060 6,586,060 DELTA SO. RAILROAD 31.30 281,700 - - 0.71 1,420 24,300 108,240 5,570 421,230 421,230 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 16,849,130 8.09 558,210 202.44 10,729,320 541,320 5,757,220 2,017,890 36,453,090 36,453,090 KANSAS CITY SO. RR 849.31 29,725,850 8.44 211,000 512.65 12,816,250 2,940,230 17,504,080 5,175,500 68,372,910 68,372,910 LA & DELTA RAILROAD 52.27 1,568,100 6.80 108,800 16.80 252,000 25,790 680,050 77,880 2,712,620 2,712,620 LA. & NORTHWEST 37.93 758,600 - - 4.25 42,500 27,210 404,140 70,400 1,302,850 1,302,850 LOUISIANA SOUTHERN RR 173.24 251,160 - - 41.69 31,310 - 472,840 - 755,310 755,310 NEW ORLEANS & GULF COAST RAILWAY CO. 30.78 1,261,980 - - 17.20 516,000 58,880 207,080 78,250 2,122,190 2,122,190 NORFOLK SOUTHERN CORP. 74.53 3,726,500 21.14 909,020 63.32 2,342,840 753,740 2,774,830 69,780 10,576,710 10,576,710 SOUTHERN GULF RAILWAY CO. - - - - - - - - 62,620 62,620 62,620 TIMBER ROCK RAILROAD, INC. 21.75 36,990 - - 14.49 2,890 28,870 533,760 1,220 603,730 603,730 UNION PACIFIC RAILROAD 969.91 77,592,800 26.49 1,854,300 539.78 35,625,480 2,447,110 31,134,800 7,368,280 156,022,770 156,022,770 TOTALS 2,762.7 150,062,510 79.37 4,045,010 1,576.6 72,478,130 7,909,500 67,200,110 15,999,660 317,694,920 317,694,920 Page 5 LOUISIANA TAX COMMISSION ANNUAL REPORT 2018 TABLE NO. 2 TELEPHONE AND TELEGRAPH COMPANIES 2018 NAME OF COMPANY LINE VALUE LAND VALUE ALL OTHER PROPERTY TOTAL ASSESSMENTS AT&T COMMUNICATIONS 1,427,850 159,100 10,511,160 12,098,110 BELL SOUTH LONG DISTANCE INC. - - 10,124,530 10,124,530 BELL SOUTH TELECOMMUNICATIONS 77,735,050 5,869,150 92,089,840 175,694,040 CAMERON TELEPHONE COMPANY, INC. 3,024,940 14,170 364,640 3,403,750 CAMPTI-PLEASANT HILL TELEPHONE CO. 673,580 12,150 382,700 1,068,430 CBTS TECHNOLOGY GROUP 2,189,000 2,189,000 CENTURYLINK COMMUNICATIONS LLC 4,536,880 153,910 10,349,760 15,040,550 CENTURYLINK OF LOUISIANA, LLC 9,876,940 119,110 4,875,300 14,871,350 CENTURYLINK TECHNOLOGY SOLUTIONS - - - - CENTURYTEL OF CENTRAL LOUISIANA LLC - - - - CENTURYTEL OF CHATHAM LLC - - - - CENTURYTEL OF EAST LOUISIANA LLC - - - - CENTURYTEL OF EVANGELINE LLC - - - - CENTURYTEL OF NORTH LOUISIANA LLC - - - - CENTURYTEL OF NORTHWEST LOUISIANA LLC - - - - CENTURYTEL OF RINGGOLD LLC - - - - CENTURYTEL OF SOUTH ARKANSAS LLC 68,570 - 5,520 74,090 CENTURYTEL OF SOUTHEAST LOUISIANA LLC - - - - CENTURYTEL OF SOUTHWEST LOUISIANA LLC - - - - CHARTER FIBERLINK - LA - - 1,767,550 1,767,550 COX LOUISIANA TELECOMM, LLC 537,410 - 506,840 1,044,250 DELCAMBRE TELEPHONE COMPANY, INC. 179,350 3,500 262,350 445,200 EAST ASCENSION TELEPHONE CO., INC. 12,214,210 107,370 8,667,730 20,989,310 ELIZABETH TELEPHONE COMPANY, INC. 1,506,260 2,040 41,700 1,550,000 FIBERNET DIRECT TEXAS, LLC 46,290 39,620 85,910 GC PIVOTAL LLC DBA GLOBAL CAPACITY - - 4,980 4,980 KAPLAN TELEPHONE COMPANY, INC. 1,040,810 24,530 469,320 1,534,660 LAFOURCHE TELEPHONE COMPANY 2,520,650 29,170 2,156,430 4,706,250 LBH, LLC 2,692,040 4,210 112,980 2,809,230 LEVEL 3 COMMUNICATIONS, LLC - - - - LOUISIANA COMPETITIVE TELECOM. INC. 135,480 1,000 231,370 367,850 MCI COMMUNICATIONS SERVICES, INC. 845,360 - 2,787,040 3,632,400 MCI METRO ACCESS TRANSMISSION 134,600 15,850 795,670 946,120 MCLEOD USA TELECOMMUNICATIONS SERVICES 199,930 37,510 259,790 497,230 MEGAPATH CORPORATION - - - - NETWORK TELEPHONE CORPORATION - - 185,420 185,420 NEXTERA FIBERNET, LLC - - - - NORTHEAST LA. TELEPHONE COMPANY 633,560 8,320 370,960 1,012,840 PRIDE NETWORK, INC. 1,548,610 8,480 934,820 2,491,910 RESERVE LONG DISTANCE COMPANY, INC. 3,104,280 - 601,820 3,706,100 RESERVE TELEPHONE COMPANY, INC. 991,910 22,180 412,220 1,426,310 SPRINT COMMUNICATIONS COMPANY 74,200 31,280 565,300 670,780 STAR TELPHONE COMPANY 647,600 4,630 118,160 770,390 TELAPAK NETWORKS, INC. 168,300 - - 168,300 TELIA CARRIER U.S., INC. - - 39,650 39,650 US LEC COMMUNICATIONS, INC. - - 70,720 70,720 WINDSTREAM KDL, INC. - 8,550 558,630 567,180 WINDSTREAM NUVOX, INC. - LOUISIANA - - 328,250 328,250 ZAYO GROUP 201,850 2,500 85,610 289,960 TOTALS 126,766,510 6,638,710 153,267,380 286,672,600 Page 6 LOUISIANA TAX COMMISSION ANNUAL REPORT 2018 TABLE NO. 3 PRIVATE RAIL CAR LINES 2018 CLASS TOTAL ASSESSMENTS ROLLING STOCK………………………………………………………………………………………… 120,086,520 TOTALS 120,086,520 Page 7 LOUISIANA TAX COMMISSION ANNUAL REPORT 2018 TABLE NO. 4 PIPELINE COMPANIES 2018 NAME OF COMPANY LINE VALUE REAL ESTATE VALUE ALL OTHER PROPERTY TOTAL ASSESSMENTS Acadian Gas Pipeline System 177,668,770 320,200 54,930,500 232,919,470 American Midstream (MIDLA) 2,116,730 21,290 244,480 2,382,500 ANR Pipeline Company 15,469,800 60,930 19,738,920 35,269,650 Bengal Pipeline Company 22,583,600 51,590 25,787,430 48,422,620 Black Lake Pipeline Co.