LOUISIANA TAX COMMISSION
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1 LOUISIANA TAX COMMISSION Minutes Of Open Meeting Wednesday, 5420 Corporate Boulevard, Suite 107 Baton Rouge, Louisiana COMMISSION MEMBERS PRESENT* Chord Carrico -- Commission Member Joey Vercher -- Commission Member Kay Kellogg Katz -- Commission Member Kenneth P. Naquin, Jr. -- Commission Member Pete Peters -- Chairman *constituting a quorum STAFF PRESENT Tanasha Malveaux -- Administrative Coordinator, Appeals Phyllis King -- Assistant Director, Appeals Chelsea Williams -- Administrative Assistant, Administration Jeffrey Crosby -- Director, Appraisal Mike Allen, -- Assistant Director, Appraisal Alicia Labat -- Appraiser LeAnn Maxwell -- Appraiser Randy Harrington -- Appraiser Tania Butler -- Appraiser Mike Cater -- Appraiser Bill McCampbell -- Appraiser Supervisor Robert Hoffman -- Special Counsel to the Commission Drew Hoffman -- Special Counsel to the Commission OTHERS PRESENT Jack Whitehead -- representative for the Administrators of the Tulane Educational Fund (Fund) Christian Weiler -- Attorney for Orleans Parish Assessor s Office Galen Brown -- Attorney for Orleans Parish Assessor s Office Thomas Sandoz -- Appraiser for Orleans Parish Assessor s Office Jacqueline Frick -- Appraiser for Orleans Parish Assessor s Office Bob Collier -- Attorney for Neville Crossing, LLC Ron Little -- MAI and expert witness for Neville Crossing, LLC Page 1 of 10
2 Karl Kehoe -- Taxpayer representative for Bywater Art Lofts, LLC; LGD Elderly, LLC; LGD Historic Apartments, LLC James Tucker -- General Manager for BFNO Properties, LLC Rebecca Donaldson -- Taxpayer representative for Gulf Coast Housing Properties Steve Klaffley -- Attorney for GHCP-MLK, LLC Steve Kupperman -- Attorney for GHCP-MLK, LLC Matthew Treuting -- Taxpayer representative for Louisiana Freedman Homes Carina Gendusa -- New Orleans City Council Chairman Peters called the meeting to order at 10:13 A.M., and the roll was called. Chairman Peters called for all of those who are to testify to come forward to be sworn in. Mr. Robert Hoffman swore in the witnesses. APPROVAL OF MINUTES Commissioner Carrico moved, seconded by Commissioner Vercher, to approve the minutes of the meeting for Rules and Regulations Adoption dated September 2, Commissioner Carrico moved, seconded by Commissioner Katz, to approve the minutes of the meeting dated January 12, Page 2 of 10
3 Consideration of the Settlement Agreement of the Appeal of the Administrators of the Tulane Educational Fund v. Orleans Parish Board of Review, Docket No Mr. Whitehead read into the record the value agreed on by the Taxpayer (Fund) and Assessor as well as the two previously settled Fund appeals. The three noted appeals are also a part of the Tulane University Exemption Allocation Report. Docket No Assessment No $1,261,890 for the Land; Docket No Assessment No : Land $33,390; Improvements $255,545 ; Total - $288,935. Docket No Assessment No : Land $862,910; Improvements $393,647; Total - $1,256,557. Mr. Sandoz read into the record the total actual fair market value for the three properties: Docket No , Assessment No Land $1,261,890 Docket No , Assessment No : Land $435,900, Improvements $3,336,100 Total - $3,772,000 Docket No , Assessment No , Land $3,880,000, Improvements $1,770,000 Total $5,650,000 Commissioner Vercher moved, seconded by Commissioner Katz, to accept the settlement numbers as read into the record. Commissioner Carrico moved, seconded by Commissioner Naquin to add an item to the agenda after Item E, which will be Docket No , LGD Historic Apartments, LLC. Page 3 of 10
4 APPEALS Appeal of Neville Crossing, LLC v. Orleans Parish Board of Review Docket No Mr. Little, who was accepted as an expert, testified as to the Taxpayer s, Neville Crossing, LLC, requested value of $5,000,000 for the Land; $9,100,000 for the Improvements; Total -- $14,100,000. Mr. Sandoz testified as to the Assessor s Office value of $5,000,000 for the Land; $32,528,500 for the Improvements; Total -- $37,528,500. Mr. Cater testified as to his appraisal of $5,000,000 for the Land; $13,724,000 for the Improvements; Total -- $18,724,000 The Commission accepted into the record Taxpayer pre-filed exhibits and Mr. Little s oral testimony as Taxpayer Exhibit 1 en globo; Assessor pre-filed exhibits and Mr. Sandoz s oral testimony as Assessor Exhibit 1 en globo; and Mr. Cater s appraisal and oral testimony as Staff Exhibit 1 en globo. Commissioner Katz moved, seconded by Commissioner Carrico, to set the value of the subject property at $5,000,000 for the Land; $13,724,000 for the Improvements, Total -- $18,724,000. Appeal of GHCP-MLK,LLC v. Orleans Parish Board of Review Docket No Messrs. Kupperman and Klaffley made oral statements as to the Taxpayer s, GHCP-MLK, LLC, requested values of $315,700 for the Land; $1,935,300 for the Improvements; Total - $2,251,000. Mr. Sandoz and Ms. Frick testified as to the Assessor s Office value of $315,700 for the Land; $10,043,600 for the Improvements; Total - $10,359,300. Ms. Labat testified as to her appraisal of $315,700 for the Land; $2,015,300 for the Improvements; Total - - $2,331,000. Page 4 of 10
5 The Commission accepted into the record Taxpayer pre-filed exhibits and Mr. Kupperman s statements as Taxpayer Exhibit 1 en globo; Mr. Sandoz s and Ms. Frick s oral testimonies as Assessor Exhibit 1 en globo; and Ms. Labat s pre-filed appraisal and oral testimony as Commission Staff Exhibit 1 en globo. No exhibits were submitted by the Assessor s office. Commissioner Katz moved, seconded by Commissioner Vercher, to set the values of the subject property at $315,700 for the Land; $2,015,300 for the Improvements; Total $2,331,000. Appeal of 2222 Tulane Apartments, LLC v. Orleans Parish Board of Review Docket No Mr. Kehoe testified that the parties are in the process of discussing additional information that may assist them in reaching an agreement; therefore, Mr. Kehoe requested a continuance for two to three weeks. Mr. Weiler agreed to the continuance. Commissioner Vercher moved, seconded by Commissioner Katz, to continue the hearing of Docket No until February 23, Appeal of Bywater Art Lofts, LLC v. Orleans Parish Board of Review Docket No Mr. Kehoe testified as to the Taxpayer s, Bywater Art Lofts, LLC, requested value of $318,000 for the Land; $332,000 for the Improvements; Total -- $650,000. Page 5 of 10
6 Mr. Sandoz testified as to the Assessor s Office value of $629,600 for the Land; $1,853,400 for the Improvements; Total -- $2,483,000. Ms. Maxwell testified as to her appraisal of $556,000 for the Land; $391,360 for the Improvements; Total -- $947,360. The Commission accepted into the record Taxpayer pre-filed exhibits and Mr. Kehoe s oral testimony as Taxpayer Exhibit 1 en globo; Assessor pre-filed exhibits and Mr. Sandoz s oral testimony as Assessor Exhibit 1 en globo; and Ms. Maxwell s pre-filed appraisal and oral testimony as Commission Staff Exhibit 1 en globo. Commissioner Vercher moved, seconded by Commissioner Katz, to set the value of the subject property at $629,600 for the Land; $317,760 for the Improvements; Total -- $947,360. Appeal of LGD Elderly, LLC v. Orleans Parish Board of Review Docket No and Mr. Kehoe testified as to the Taxpayer s, LGD Elderly, LLC, requested value of $780,300 for the Improvements. The Land, valued at $419,700, is owned by the Housing Authority of New Orleans (HANO) and is not under protest. Mr. Kehoe noted that the parties have reached an agreement to abide by LTC value. Mr. Sandoz testified as to the Assessor s Office value of $9,922,200 for the Improvements. Ms. Butler testified as to her appraisal value $1,292,300 for the Improvements. The Commission accepted into the record Taxpayer pre-filed exhibits and Mr. Kehoe s oral testimony as Taxpayer Exhibit 1 en globo; Assessor pre-filed exhibits and Mr. Sandoz s oral testimony as Assessor Exhibit 1 en globo; and Ms. Butler s pre-filed appraisal and oral testimony as Commission Staff Exhibit 1 en globo. Commissioner Katz moved, seconded by Commissioner Vercher, to set the value of the subject property at $419,700 for the uncontested Land; $1,292,300 for the Improvements; Total - $1,712,000. Page 6 of 10
7 Appeal of LGD Historic Apartments, LLC v. Orleans Parish Board of Review Docket Nos and Mr. Kehoe testified as to the Taxpayer s, LGD Historic Apartments, LLC, requested value of $502,000 for the Improvements. The Land, valued at $700,600, is owned by the Housing Authority of New Orleans (HANO) and is not under protest. Mr. Sandoz testified as to the Assessor s Office value of $7,224,600 for the Improvements. Ms. Butler testified as to her appraisal value $490,400 for the Improvements. The Commission accepted into the record Taxpayer pre-filed exhibits and Mr. Kehoe s oral testimony as Taxpayer Exhibit 1 en globo; Assessor pre-filed exhibits and Mr. Sandoz s oral testimony as Assessor Exhibit 1 en globo; and Ms. Butler s pre-filed appraisal and oral testimony as Commission Staff Exhibit 1 en globo. Commissioner Vercher moved, seconded by Commissioner Carrico, to set the value of the subject property at $700,600 for the uncontested Land; $490,400 for the Improvements; Total - $1,191,000. Appeal of BFNO Properties, LLC v. Orleans Parish Board of Review Docket No Mr. Tucker testified as to the Taxpayer s, BFNO Properties, LLC, requested value of $707,200 for the Land; $7,792,800 for the Improvements; Total -- $8,500,000. Page 7 of 10
8 Mr. Brown made oral statements as to the Assessor s Office value of $707,200 for the Land, $9,678,800 for the Improvements; Total -- $10,386,000. Mr. Cater testified as to his appraisal of $707,200 for the Land; $7,773,400 for the Improvements; Total - $8,480,600. The Commission accepted into the record Taxpayer pre-filed exhibits and Mr. Tucker s testimony as Taxpayer Exhibit 1 en globo; Assessor pre-filed exhibits and Mr. Brown s statements as Assessor Exhibit 1 en globo; and Mr., Cater s pre-filed appraisal and oral testimony as Commission Staff Exhibit 1 en globo Commissioner Naquin moved, seconded by Commissioner Carrico, to set the value of the subject property at $707,200 for the Land; $7,773,400 for the Improvements; Total -- $8,480,600. Appeal of Louisiana Freedman Homes v. Orleans Parish Board of Review Docket Nos through Mr. Treuting testified as to the Taxpayer s, Louisiana Freedman Homes, requested value of $352,600 for the Land; $1,230,040 for the Improvements; Total -- $1,582,640. Ms. Frick testified as to the Assessor s Office value of $352,600 for the Land, $3,692,070 for the Improvements; Total -- $4,044,670. Ms. Butler testified as to his appraisal of $352,600 for the Land; $1,169,400 for the Improvements; Total -- $1,522,000. The Commission accepted into the record Taxpayer pre-filed exhibits and Mr. Treuting s oral testimony as Taxpayer Exhibit 1 en globo; Assessor pre-filed exhibits and Ms. Frick s oral testimony as Assessor Exhibit 1 en globo; and Ms. Butler s pre-filed appraisal and oral testimony as Commission Staff Exhibit 1 en globo Commissioner Vercher moved, seconded by Commissioner Carrico, to set the value at $352,600 for the Land; $1,090,600 for the Improvements; Total -- $1,443,200 Page 8 of 10
9 . CONSIDERATION OF CHANGE ORDERS Ms. Williams presented and discussed the Change Orders submitted for the meeting. Approve 2,887 Pending 84 Denied 2 Total 2,973 Commissioner Katz moved, seconded by Commissioner Naquin, to approve the Change Orders as recommended by Staff. CONSIDERATION OF TAX SALE CANCELLATIONS Ms. Williams presented and discussed six (6) Tax Sale Cancellations: five (5) from St. Tammany Parish and one (1) from DeSoto Parish. Commissioner Carrico moved, seconded by Commissioner Vercher, to approve the Tax Sale Cancellations as presented by Staff. Page 9 of 10
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