2024 Elections and Tax Proposals

Early voting is underway through next Tuesday for the November 5, 2024, general election. In Farmerville, the offices of Mayor and Aldermen are all on the ballot, along with a proposition to dedicate ‘green energy revenue/royalties’ from Louisiana offshore waters to Coastal Restoration and not the state general fund. Also on the ballot are the President and Congressional races.

In one of the most heavily taxed parishes in the state, the town of Farmerville and Union Parish both are seeking renewal of certain taxes. Those renewal efforts will be by special election set for December 7, 2024. Although a high turnout is expected for the November 5, 2024, general election, the governing authorities opted to put these tax renewals on a special election date rather than include them on the November 5, general election which would have increased the probability of defeat of the renewals.

Proposition No. 1 seeks renewal of 5.13 mills tax on all property subject to taxation in the parish for a period of 10 years beginning in 2027. This renewal will generate $806,400 per year in revenue or $8,064,000 over the 10-year period. The stated purpose is for construction and improvements of public roads and bridges.

Proposition No.2 seeks renewal of 6.15 mills tax on all property subject to taxation in the parish for a period of 10 years beginning in 2027. This renewal will generate $966,700 per year in revenue or $9,667,000 over the 10-year period. The stated purpose is for maintenance of public roads and bridges.

Proposition No. 3 seeks renewal of 2.40 mills on all property subject to taxation in the parish for a period of 10 years beginning in 2027. This renewal will generate $377,200 per year in revenue or $3,772,000 over the 10-year period. The stated purpose is for the operation and maintenance of the Union Parish Public Library.

The “total ask” for taxes by your local government in these renewals is $21,503,000.

Propositions 1 and 2 are somewhat unusual because this is the parish seeking to renew a controversial tax that would require the assessment of property owned within the town limits of Farmerville, for the purpose of maintaining roads and bridges outside the town of Farmerville.

This is unusual because property owners within the town of Farmerville are also taxed with a town tax for the maintenance of streets and drainage within the town. Thus, those property owners pay two road taxes, instead of one. Importantly, none of the taxes collected by the parish, as in these two renewals being sought, are spent within the town of Farmerville for roads or streets or anything else for that matter.

Since the Town of Farmerville has its own street department, under the Louisiana Constitution, such a tax is unconstitutional, with the possible exception of, if the voters agree to be taxed.

Said another way, one taxing authority such as the parish, cannot properly levy a road tax on property within another taxing authority, such as the town of Farmerville, if the latter has its own road or street department.

Since none of the parish road tax revenue is spent on Farmerville streets, roads or drainage, this is taxation without representation; and it impermissibly allows the voters outside the town limits of Farmerville to impose a tax on property within the town.

At a minimum, the parish officials should publicly disclose this tax trap so property owners/voters within the town limits of Farmerville actually understand they are being hit with hundreds of thousands of dollars in taxes within the town limits of Farmerville for roads and bridges expenses spent completely outside the town limits. Then they are hit with a duplicate tax from the town for streets, roads and drainage.

The town officials have sat quietly and let this happen and no doubt wonder how to extract more taxes from town property owners to, among other things, build a boat ramp and take public infrastructure to property owned by their friends. In the process they overlook the need for properly treating sewage so that it does not continue to contaminate Lake D’Arbonne. If you doubt this is continuing to happen, just drive to the bridge on Eagle Point Drive, stop your vehicle, roll down the window and have a smell.

The ‘jury is still out’ on whether these taxes will be renewed.