Williams v. Opportunity Homes Limited Partnership
Annotate this CaseAt issue in consolidated cases was the correctness of administrative decisions issued by the Louisiana Tax Commission (“Commission”) on review of the valuations, for the 2014 and 2015 tax years, by the Orleans Parish Tax Assessor (“Assessor”) of a low-income housing development, owned by Opportunity Homes Limited Partnership (“Opportunity Homes”), for purposes of assessment of ad valorem taxes. The Commission ruled in favor of Opportunity Homes for both tax years. The administrative decisions were upheld by the district court but reversed by the appellate court. The Louisiana Supreme Court reversed the appellate court and reinstated the assessment values as determined by the Commission. The Court found no conflict between La. R.S. 47:2323, providing parish assessors a choice of three generally recognized appraisal methods to utilize to determine fair market value (the market approach, the cost approach, and/or the income approach), and La. Admin. Code, Title 61, Part V, sec. 303(C), which recommended the use of the income approach for assessing affordable rental housing, such as the Opportunity Homes LIHTC development. The Supreme Court found this case turned purely on the facts established before the Commission, proving that the income approach was the more appropriate method for determining fair market value in this case. Consequently, the appellate court erred in holding that the Commission’s decisions were in violation of statutory provisions, in excess of its authority, based upon unlawful procedures, and legally incorrect.
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