Calcasieu Cuts Property Tax Millages as Industrial Assessment Disputes Continue

Two parishwide tax rates are falling for 2026 while major industrial taxpayers continue challenging the valuations used to calculate their property tax obligations.

Calcasieu Parish residents will see reductions in two parishwide property tax millages for 2026 following a unanimous July 2 vote by the Calcasieu Parish Police Jury.

The Police Jury approved a 0.3-mill reduction for the Parish Library and another 0.3-mill reduction for Mosquito Control, bringing the combined reduction to 0.6 mills.

The decision comes amid significant disputes over the assessed value of some of the parish's largest industrial facilities, including competing positions taken by CITGO and Phillips 66.

The relationship between industrial property assessments and local tax rates raises a larger question: How much of Calcasieu Parish's tax burden is carried by industrial property, and what happens when those valuations change?

Two Tax Cuts, One Parishwide Decision

The Police Jury announced the reductions on July 2, explaining that the adjustments were intended to align tax collections with operational needs.

Parish Administrator Dane Bolin said the affected departments had evaluated their funding requirements and would maintain essential services under the reduced millages.

Police Jury President Brian Abshire attributed the decision to the parish's annual financial review.

The reductions apply parishwide to properties subject to the respective levies, including residential, commercial, and industrial properties.

Source: Calcasieu Parish Police Jury — July 2, 2026 announcement

The Industrial Tax Base

Industrial facilities represent a substantial component of Calcasieu Parish's property tax base.

Refineries, chemical manufacturing plants, LNG facilities, and other industrial operations contribute property tax revenue to multiple local taxing authorities.

Those revenues help support public education, law enforcement, drainage infrastructure, and other government services.

CITGO's Lake Charles refining complex is among the parish's major industrial taxpayers.

Information provided for this report indicates that CITGO's fair market valuation increased from less than $1 billion to approximately $3 billion for 2026, following review by Calcasieu Parish Assessor Wendy Aguillard.

The reported increase exceeds $2 billion.

CITGO reportedly did not formally contest the updated valuation during the applicable review period.

However, the underlying 2026 assessment records and protest history have not yet been independently verified by 337.NEWS.

That verification is necessary before determining the precise increase in taxable assessed value or calculating the additional revenue attributable to the refinery.

There is also an important difference between fair market value and taxable assessed value. Louisiana property taxes are calculated using assessed values, applicable exemptions, and individual taxing district millages.

A $2 billion increase in fair market value does not automatically represent a $2 billion increase in the taxable assessment roll.

Phillips 66 Takes a Different Approach

While CITGO's reported valuation increase has not produced a documented protest, Phillips 66 has continued challenging the assessment of its Lake Charles refinery.

On October 1, 2026, the Calcasieu Parish Police Jury rejected requests from Phillips 66 and Venture Global to reduce their respective property assessments.

Phillips 66 argued that its refinery was assessed at a disproportionately high value compared with competing facilities.

The company's Westlake general manager, Scot Tyler, specifically compared the refinery's property tax treatment with CITGO's.

According to reporting by KPLC, Phillips 66 submitted an independent appraisal arguing that its assessment was substantially higher than comparable refineries.

The assessor's office disputed the methodology behind the requested reduction.

The Police Jury rejected the request.

Source: KPLC — Police jurors deny tax reduction requests from Phillips 66 and Venture Global

A Dispute Already Tested in Court

Phillips 66's disagreement with the assessor is not new.

In November 2025, Louisiana's Third Circuit Court of Appeal addressed an earlier challenge involving the refinery's valuation.

That proceeding concerned the assessor's refusal to grant a reduction based on claimed obsolescence.

The appellate court upheld the Louisiana Board of Tax Appeals' judgment affirming the Louisiana Tax Commission's decision in favor of the assessor.

A separate May 2026 First Circuit decision concerned the admissibility of an appraisal Phillips 66 submitted during its challenge to the 2023 assessment.

The First Circuit reversed a Board of Tax Appeals ruling that would have allowed the appraisal into the record and returned the proceeding to the Louisiana Tax Commission.

That decision addressed an evidentiary dispute rather than independently determining the refinery's final fair market value.

Together, the proceedings illustrate the continuing legal conflict over industrial valuation methods in Calcasieu Parish.

Court records:

Phillips 66 v. Aguillard — Third Circuit, November 19, 2025

Phillips 66 v. Aguillard — First Circuit, May 28, 2026

What Does a 0.6-Mill Reduction Actually Save?

A mill represents $1 in property tax for every $1,000 of taxable assessed value.

The combined 0.6-mill reduction therefore produces the following annual savings:

For example, an owner-occupied Louisiana residence with a $175,000 fair market value, assessed at 10% and receiving the standard $75,000 homestead exemption, would generally have $10,000 in taxable assessed value.

The combined reduction would save approximately $6 annually, assuming both levies apply and the exemption is applicable.

For an individual homeowner, the reduction may be relatively small.

Across the parish's taxable property base, however, the aggregate reduction represents a larger adjustment to local government collections.

The Bigger Question: Who Pays?

The two millage reductions are confirmed.

The reported CITGO valuation increase and the ongoing Phillips 66 assessment disputes provide important context for understanding Calcasieu Parish's industrial tax base.

What remains unresolved is the precise financial relationship between those developments.

An expanded industrial assessment roll can allow a taxing authority to collect comparable or greater revenue at a lower millage rate.

But establishing whether that happened in this instance requires comparing the 2025 and 2026 taxable assessment rolls, adopted millages, and projected collections.

Those records would also help determine how much additional revenue is attributable to industrial properties rather than residential or commercial assessments.

The Police Jury has confirmed that the Library and Mosquito Control programs are expected to maintain their operational capabilities following the reductions.

The outstanding question is how the parish's changing industrial tax base influenced the financial calculations behind that decision.

337.NEWS is continuing to examine the underlying assessment records, millage resolutions, and industrial property tax appeals to establish the actual dollar impact on Calcasieu Parish's taxing authorities.

Disclosure

Dalton Barron is a Louisiana-licensed real estate salesperson and publisher of 337.NEWS. This reporting is produced independently by 337.NEWS. NextHome Bayou Pines, its broker/owner, agents, and affiliated offices are not affiliated with 337.NEWS and do not direct, sponsor, approve, or endorse its reporting. Nothing published in this article represents the views, positions, or opinions of NextHome Bayou Pines.

Dalton Barron
NextHome Bayou Pines
Jeremy Jones Broker/Owner
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Reporting by Dalton Barron | 337.NEWS

337.NEWS covers local government, industrial development, public records, and economic issues affecting Southwest Louisiana.