Restoration Tax Abatement

restoration tax abatement louisiana downtown renovation hero

Louisiana’s Restoration Tax Abatement (RTA) program revitalizes communities by providing up to a 10‑year property tax abatement on renovations and improvements to existing commercial structures and owner‑occupied residences located within designated districts and zones.

Eligibility:

  • Available to Louisiana businesses and homeowners with existing structures to be expanded, restored, improved, or developed in qualifying locations, subject to approval by the local governing authority.
  • If property taxes have been paid on improvements, the applicant is not eligible to apply for the exemption.

Qualifying Locations:

  • Downtown development districts
  • Economic development districts (distinct from Economic Development Zones)
  • Historic districts (including properties on the National Register of Historic Places)
  • Opportunity Zones

Eligible Expenses:

  • Building and materials
  • Machinery and equipment that becomes an integral part of the structure
  • Labor and engineering

Contact:

Travis Rosenberg — Program Administrator, Business Incentive Services
travis.rosenberg@la.gov
225-342-4710

Joyce Metoyer — Program Administrator, Business Incentive Services
joyce.metoyer@la.gov
225-342-0485

For more information, visit Restoration Tax Abatement.