Industrial Tax Exemption Program (ITEP) — La. Const. Art. VII §21(F) (LA)
Tracked preemption from the Louisiana overlay bundle.
Overview
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Effective
1974-01-01
Sunset
—
Authority
state
Scope
state:LA
Other Louisiana preemptions
Mississippi River Industrial Corridor + Atchafalaya Basin — Informational OverlayCoastal Protection and Restoration Authority (CPRA) — Coastal Master PlanLouisiana Voluntary Remediation Program (VRP) / Brownfields — La. R.S. 30:2271 et seq.Tax Increment Financing & Economic Development Districts — La. R.S. 33:9038 et seq.Louisiana State and Local Coastal Resources Management Act (SLCRMA) — Coastal Use PermitsLouisiana Constitutional Home Rule — Art. VI §§4–5Levee Districts and Levee Servitudes — La. Const. Art. VI §38 + La. R.S. Title 38Louisiana Historic Preservation — National Register Districts + La. R.S. 25:731 et seq.
Trigger predicate
When this evaluates true for a parcel, the law's preempted fields take precedence over base zoning.
AND
parcel.base_zone_category==industrialproject.itep_applicant==True
Preempted fields
1 field on the base district schema is rewritten when the trigger fires.
| Field | Op | Value | Note |
|---|---|---|---|
review_type | require | louisiana_board_of_commerce_and_industry_contract | ITEP contracts (up to 10 years property-tax abatement on qualifying manufacturing capital) require Board of Commerce and Industry approval. Since 2016 Executive Order JBE-16-26 (and successors), local approval by parish council, school board, sheriff, and municipal governing body is required for the local-share portion. |
Citation
Authority source
La. Const. Art. VII §21(F); La. R.S. 47:4301 et seq. (administering legislation); Louisiana Economic Development (LED) ITEP rules; EO JBE-16-26 (2016) and successors
§ Art. VII §21(F); LED ITEP program rules
Research notes
Not a zoning preemption per se — it is a tax-assessment-zoning interaction analogous to Georgia CUVA. ITEP shapes the industrial-development pattern across Louisiana, especially in the Mississippi River Industrial Corridor (St. James, St. John the Baptist, Ascension, Iberville, West/East Baton Rouge), Lake Charles industrial belt (Calcasieu LNG/petrochemical), and the Lafayette/Lafourche/Terrebonne oilfield-services corridor. Post-2016 local-approval requirement is now the principal community-level lever — local governing bodies have effectively veto authority over the local-share abatement portion.