SEDC Economic Development Incentives Discussion State of Louisiana



Similar documents
THE CITY OF PUNTA GORDA and CHARLOTTE COUNTY

How To Vote On A School Board In Louisiana

A. TAX AT A GLANCE B. TAX LEVY SOURCES TYPES AND LIMITS OF LEVIES:

The Basics of Municipal Leasing

USING INDUSTRIAL REVENUE BONDS TO OBTAIN PROPERTY TAX ABATEMENT FOR AN ECONOMIC DEVELOPMENT PROJECT IN KENTUCKY

Understanding Mississippi Property Taxes

TAX-EXEMPT REVENUE BONDS for Non-Profits

Incurring of Indebtedness

State Bond Commission was created by Article VII, Section 8 of the Louisiana Constitution of 1974

CITY OF COLEMAN, TEXAS FINANCIAL STATEMENTS AND INDEPENDENT AUDITOR'S REPORT SEPTEMBER 30, 2014

Municipal Utility Districts The Pros/Cons of a MUD as Your Neighbor

LEX HELIUS: THE LAW OF SOLAR ENERGY Tax Issues

GFOA NYS UNDERSTANDING THE NEW REAL PROPERTY TAX LEVY CAP. New York State Government Finance Officers' Association, Inc.

CITY OF MORENO VALLEY SPECIAL DISTRICT FINANCING POLICY

THIS VOLUNTARY SETTLEMENT AGREEMENT CONCERNING A DEVELOPMENT OF. entered into this day of, 2014, and executed in triplicate originals

COUNTY OF SAN DIEGO, CALIFORNIA BOARD OF SUPERVISORS POLICY

TAXES AND CREDITS IN MISSISSIPPI*

State Debt Management Presentation February Kristin A. Hanson, Assistant Commissioner, Treasury

DEBT MANAGEMENT POLICY

OVERVIEW OF ARIZONA STATE PROPERTY TAX SYSTEM IN MARICOPA COUNTY

MODEL QUESTION FOR FINAL SEMESTER EXAM BSBS (Accounting) College of Business Administration AL- KHARJ

Accounting for Governmental Operating Activities Illustrative Transactions and Financial Statements

Mississippi Tax Incentives, Exemptions and Credits

AUDITING PROCEDURES REPORT Issued under P.A. 2 of 1968, as amended. Filing is mandatory.

Glossary of Assessment Terms:

Public Improvement Districts (PIDs) Understand to Negotiate

County of Los Angeles School District General Obligation Bonds White Paper

SB 588. Employment: nonpayment of wages: Labor Commissioner: judgment enforcement.

CITY OF BEATRICE, NEBRASKA ECONOMIC DEVELOPMENT PROGRAM (LB840)

Homer Township Midland County, Michigan. Financial Statements

Municipal Economic Development Incentives

BREVARD COUNTY FY BUDGET-IN-BRIEF

ECONOMIC RECOVERY BOARD FOR CAMDEN

Chapter 32 Utah Interlocal Financing Authority Act

Employee Stock Ownership Plans ESOPs 101

PART 3. Assessment Procedures. CHAPTER 4 New Construction Valuation Property Tax Levy Limit

LONG TERM OBLIGATION (LTO) FINANCING POLICY A Strategy for the Acquisition or Replacement of City Assets

Arkansas Economic Development Commission. Incentive Programs

TOWN OF NEW CASTLE BUSINESS INCENTIVE POLICY. First Draft: For discussion only

CHAPTER Committee Substitute for Committee Substitute for House Bill No. 1445

General. Scope. Objectives. The objective of the Policy is to ensure prudent debt management practices that include:

Lane County, Oregon Statement of Net Assets June 30, Governmental Activities. Business-type

$&71R SENATE BILL NO (SUBSTITUTE FOR SENATE BILL 812 BY SENATOR SCHEDLER)

Title Ad Valorem Tax. O.C.G.A. Section 48-5C-1. Created by HB 386 (2012 Session) and Amended by HB 266 and HB 463 (2013 Session)

Course Objectives. What are Property Taxes? 2/14/2012. Tax Settlements

Wage Garnishments, Levies, And Child Support Withholding

STATE OF WEST VIRGINIA PUBLIC SCHOOL SUPPORT PROGRAM EXECUTIVE SUMMARY For the Year

IC Chapter 7. Small Loans

ORDINANCE TO SET TAX RATE FOR 2014 ( SCHOOL YEAR)

CITY OF DES MOINES, IOWA BALANCE SHEET GOVERNMENTAL FUNDS June 30, 2013

THE MICHIGAN BUSINESS TAX (MBT)

smartbook INCENTIVES, WORKFORCE PROGRAMS & FINANCING

said subcontractor initiates his work.

Qualified Zone Academy Bonds, Qualified School Construction Bonds, and Build America Bonds

DEBT MANAGEMENT. Overview of Debt Management. Gallatin County Debt Management. Approved Bond Issues

DISTRICT OF NORTH VANCOUVER GUIDE TO FINANCIAL STATEMENTS

A REPORT OF THE ECONOMIC IMPACT OF ABC CORPORATION IN AUSTIN, TEXAS

Statistical Comparison

SKAGIT COUNTY DEBT POLICY. Page 1 of 12

GENERAL FUND AND PUBLIC SAFETY FUND PROJECTION

CITY OF LYNCHBURG BUSINESS INCENTIVES

Elliot Perry West Virginia Development Office (304)

CHAPTER 7 General Journal Entries

TIER 2 ANNUAL AND CANDIDATE PERSONAL FINANCIAL DISCLOSURE

SAMPLE CONDOMINIUM FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2010 AND 2009

Community Unit School District 220 4:40 Page 1 of 5

Transcription:

SEDC Economic Development Incentives Discussion State of Louisiana August 2013

Economic Development Incentives are defined as cash or near cash assistance provided on a discretionary basis to attract or retain business operations The following are common examples of development incentives: 1. Direct/subsidized loans or grants 2. Site advantage free land, buildings, exemptions from local and state authorities 3. Tax incentives government provided reduction in tax liability 4. Public utility rate break (water, electricity etc.) 5. Project/Infrastructure improvements site improvement by state and local governments 6. Industrial revenue bonds Loan issued for the construction of a facility, supplies, and equipment 1

CREATIVE WAYS TO DEVELOP AND DEFEND INCENTIVES Some things to keep in mind: Together everyone achieves more (TEAM) Definition of insanity = Doing the same thing and expecting different results! Don t give up! 2

3

STATE INCENTIVE PACKAGE PROPOSED TO BENTELER STEEL/TUBE State Incentive Package: Industrial Tax Exemption Program property (ad valorem) tax exemption 10 years = $108 MM Flexible Performance Based Grant, for infrastructure requirements (roads, rail spur, utilities, etc.) payable in year 1 = $40 MM Quality Jobs Program 5% or 6% payroll rebate for each qualifying new job; 10- year term; and either a 4% sales/use tax rebate on building materials, or income and franchise tax credits up to 1.5% of investment = $41.4 MM LED FastStart Program customized workforce recruitment, screening, training development, and training delivery during employment ramp-up period $4.4 MM Relocation expenses of key personnel $1 MM Package Total: $194.8 MM 4

Response to the State s Offer

To make this work we will have to search everywhere!

GOVERNMENTAL PARTICIPANTS STATE OF LOUISIANALOUISIANA DEPARTMENT OF ECONOMIC DEVELOPMENT BOARD OF SUPERVISORS OF THE COMMUNITY AND TECHNICAL COLLEGE SYSTEM CITY OF BOSSIER CITY CADDO PARISH COMMISSION CITY OF SHREVEPORT CADDO-BOSSIER PARISHES PORT COMMISSION RED RIVER WATERWAY COMMISSION BOSSIER PARISH COMMUNITY COLLEGE 7

CLOSING THE DEAL WITH INCENTIVES FIRST: LISTEN SECOND: GIVE THE CLIENT WHAT THEY REALLY WANT

You can t spin straw into gold. But you can spin a little gold into a lot of gold.

ADDITIONAL CONTRIBUTIONS FROM GOVERNMENTAL PARTICIPANTS OF MORE THAN $33 MM LOUISIANA ECONOMIC DEVELOPMENT $10 MM BOARD OF SUPERVISORS OF THE COMMUNITY AND TECHNICAL COLLEGE SYSTEM $2 MM CITY OF BOSSIER CITY $1 MM CADDO PARISH COMMISSION $2.6 MM CITY OF SHREVEPORT Non-cash services CADDO-BOSSIER PARISHES PORT COMMISSION $2 MM RED RIVER WATERWAY COMMISSION $6 MM BOSSIER PARISH COMMUNITY COLLEGE $ 10 MM TOTAL ADDITIONAL DOLLARS FOR THE DEAL: $ 33.6 MM 10

Opportunity + Preparation + Incentives = Success

NON-CASH INCENTIVES THAT CAN BE OFFERED BY LOCAL GOVERNING BODIES Discounted property Expedited permitting Local permit fee waivers Water and sewer improvements 12

Bond issues may represent a compelling platform, in some cases!

Consider Bond Financing (When appropriate) Direct clients to Bond Counsel for advice and discussion. Not free money but rather a form of finance for qualified projects. May create ownership scenarios which bring additional value to the client. Government may be the conduit for issuance.

What s new for 2013?

COMPETITIVE PROJECTS PROPERTY TAX EXEMPTION Overview: One of the new tools available to Louisiana Economic Development Organizations (EDO s) is the Competitive Projects Property Tax Exemption. For non-manufacturing projects. This program serves businesses that make capital expenditures of at least $25,000,000 and create and maintain at least 50 new direct jobs Eligibility: Parish has to opt in. A Parish is eligible to participate in the program upon approval by all of the following local governmental entities: 1. The parish governing authority; 2. All municipalities in the parish which levy an ad valorem tax; 3. All school boards in the parish which levy an ad valorem tax; 4. The parish law enforcement district; and 5. The parish assessor. 16

COMPETITIVE PROJECTS PROPERTY TAX EXEMPTION Key features are: Ad valorem taxes assessed valuation of the first ten million dollars or ten percent of fair market value, whichever is greater, and the balance of the property valuation will be exempt under this program. Eligible facilities include: Corporate headquarters; distribution facilities; data service centers; research and development operations; digital media and software development centers. Participating business must make capital expenditures of at least $25,000,000 for the facility and create and maintain at least 50 new direct jobs during the contract period. Program is not statutory but rather at the invitation of the LED Secretary or local governmental entities. 17

Defending Incentives

INCENTIVES ARE CONTROVERSIAL BUT NECESSARY The incentive controversy has been around since incentives were created. Sometimes called Corporate Welfare. Critical to defense: Return on Investment for the community. Based on industry type, number of jobs and wages. Often best when provided by a reliable and respected 3 rd party. Should be the but for inducement that allows a project win. Should not be used undermine existing business and industry. Should be performance based when possible and always secured. When approached thoughtfully the use of incentives can gain public trust and support. Establishing and honoring public trust should be the goal of every Economic Development Organization that seeks public dollars for project inducement 19

You can t spin straw into gold. But you can spin a little gold into a lot of gold. Don Pierson 20

CONTACT DON PIERSON Senior Director of Business Development Louisiana Economic Development 225.342.4319 pierson@la.gov OpportunityLouisiana.com @LEDLouisiana 21 2