PORTS/HARBORS/TERMINALS: Provides relative to the authority of the Caddo Parish Port Commission to use the payment in lieu of taxes program (OR NO IMPACT LF EX See Note)

2026 Regular Session Introduced by Danny McCormick

Requires independent, documented approvals from Sheriff, Parish Commission, and School Board for PILOT abatements in Caddo Parish, ensuring transparency and local control.

Read by title, under the rules, referred to the Committee on Transportation, Highways and Public Works.

Purpose and intent

HB 502 would amend the authority governing the Caddo Parish portion of the Caddo-Bossier Parishes Port Commission, specifically relating to the use of the payment in lieu of taxes (PILOT) program.

The bill requires explicit, documented evaluation of property tax abatements by each taxing entity before PILOT approval and sets a participatory approval framework among local entities.

Key provisions and changes

Retains existing structure of the Caddo-Bossier Parishes Port Commission, which controls port-related activities in the combined port area (Caddo and Bossier Parishes), with certain exclusions dating back to 1966.

Before the port PILOT program can be approved in Caddo Parish, the governing authority must:

Fully evaluate and provide documentation detailing the property taxes abated by each taxing entity.
Provide this documentation to the political subdivisions listed in the bill.

Approval process and decision-makers for PILOT in Caddo Parish:

The PILOT program may only be used upon approval by three entities within Caddo Parish:
The Caddo Parish Sheriff
The Caddo Parish Commission
The Caddo Parish School Board
Each of these entities independently determines whether to approve abatement of its respective portion of property taxes.
The Caddo Parish Commission may also approve abatements for portions of property taxes attributable to other political subdivisions in Caddo Parish (except the Sheriff and the School Board).
If one or more entities approve abatements while others deny, the project may proceed with abatements only for the portions approved by those entities.
If all necessary approvals are obtained (even if not all entities approve), the project can proceed with the PILOT abatements that have been approved.

The bill emphasizes transparency and inter-entity verification by requiring documentation of tax abatements to be shared with the relevant subdivisions and by giving each major local entity an independent vote on its own tax portion.

Who would be affected

Local government entities within Caddo Parish that levy or administer property taxes and participate in PILOT abatements:

Caddo Parish Sheriff
Caddo Parish Commission
Caddo Parish School Board
Other political subdivisions within Caddo Parish that may have portions of property taxes abated via PILOT (subject to the Parish Commission’s authority)

The Caddo Parish Port Commission would operate within the updated framework, applying PILOT abatements only with the requisite approvals.

Procedural and timeline aspects

Trigger: Before approving any PILOT abatement in Caddo Parish, documentation of abated property taxes must be fully evaluated and provided.

Approval process is multi-entity and requires independent determinations by the Sheriff, Parish Commission, and School Board.

If some entities approve while others deny, abatements apply only to the approved portions; approval by at least the required entities enables project progression with those approved abatements.

The bill amends and reenacts R.S. 34:3160(A).

Practical impact

The bill aims to increase oversight, transparency, and local control over PILOT programs in Caddo Parish.

It tightens the process by requiring documented tax abatement information and independent approvals from key parish authorities.

Could affect the speed and feasibility of PILOT-enabled projects by adding clearer documentation requirements and a layered approval process.

If you’d like, I can provide a side-by-side comparison with current law or draft a one-page policy brief for stakeholders.

Bill