By T. Scott Boatright
Taking two steps forward along with a step back was the best way the Lincoln Parish Police Jury felt it could look out for property taxpayers while also doing right for its budgetary future in moves made during Tuesday night’s monthly meeting at the Lincoln Parish Courthouse.
The unusual moves to manage overall property tax rates came after a recent parish-wide property reassessment reportedly left many owners concerned, with some expressing open frustration, after many parish properties were assessed at significantly higher rates than in recent years.
Property tax rates come from the property’s assessed value times all the millage rates levied by local taxing bodies, minus a homestead exemption if one exists as it does in Louisiana.
After reassessments, millage rates are adjusted so that a revenue taxing body can collect the same revenue as before. If property values increase, tax rates decrease to keep collections in the same range and similarly, if property values decrease, tax rates increase.
Governing boards that levy property taxes have the option to immediately raise those rates back to the maximum level that was last passed by the public at the polls — meaning if property values go up, owners would pay more, known as rolling taxes forward.
During Tuesday’s meeting, the LPPJ individually considered taxes involving general alimony (both in and out), road construction, road maintenance and library operation.
And in the end, after roll call voting was done, the moves made during the meeting resulted in the LPPJ expecting to bring in an estimated $4,000 less in revenue than it did last year, meaning property taxpayers will be taking less of a financial hit than it could have if things would have been handled different.
The first vote was the LPPJ voting unanimously, 10-0 (Council members Joe Henderson and Annette Straughter were absent), to levy millages at the following rates (back to the previous adjusted maximum level) with 2023 millages on the left and 2024 millages on the right:
2023 Mils Total Tax 2024 Adjusted Mils Total Tax
- Gen. Alimony In 1.58 $375.960.46 Gen. Alimony Out 1.64 $15.560.66
- Gen. Alimony Out 3.37 $1,018,095.96 Gen. Alimony Out 3.28 $977,638.54
- Combined Road Mils 4.41 $2,319,182.71 Combined Road Mils 4.21 $2,321,609.44
- Library 4.49 $2,361,216.54 Library 3.80 $2,095,514.46
Then the LPPJ discussed and voted on each millage rate separately to consider whether they wanted to roll some of those millages back.
And the jurors voted 9-1 each time to roll forward the 2024 general alimony rate to the max of 1.68, the road construction and maintenance rates to 4.41. They then voted unanimously to roll back the library rate to 3.80.
So, the jurors moved to collect less property tax revenue for library operations to balance out what they felt was a needed increased revenue for general alimony, road construction and road maintenance.
Library Board of Control President Jan Canterbury was at the meeting and said she had no problem with the LPPJ’s decisions.
“I’m not here with any complaints and I’m not here asking for any money for our budget,” Canterbury said. “We appreciate what the Police Jury is doing to help us. Our library director (Jeremy Bolom) has done an excellent job of keeping the library under budget. We are doing well with that.
“The people of the community should be happy about this. We are not taking away any services from the library. We still want to serve and continue with all our programs.”
During the meeting Juror Logan Hunt tried to best explain the process of what was being done.
“We’ve offset (millages that were rolled forward) with a decrease from the library millage,” Hunt said. “So, we’re offsetting the increases from the (combined) road (millages) and general alimony with a decrease from the library so that there will be a zero net increase to taxpayers as far as the Police Jury is concerned.”
District 4 Juror T.J. Cranford was the lone dissenting voter in rolling forward the combined road and general alimony millages and said that was simply because he disagrees with the way the process is set up to be handled.
“My thinking was that the people voted for a dollar amount when they vote on a property tax,” Cranford said. “Now I know that technically you vote for a millage rate, but look at it like this. Earlier this spring the School Board had its tax vote, and I don’t have a clue what the millage rate for that was even though I could get close to the dollar amount.
“So, when we go to vote yes, or it is looked at like a dollar amount. When the tax assessor rolls this back down, that is to match the dollar amount that people voted on. So, we should not be able to roll that up (forward). We need more money, I agree. Our road funds were running under budget. But if we need more money we should go to the people and request the money and not take it because we can.”
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