Get Full Government Meeting Transcripts, Videos, & Alerts Forever!
Get email alerts on the Property Tax Appeal Phillips 66 topic
No spam. Unsubscribe anytime.
Phillips 66 appeals recent property assessment increases; jury upholds assessor's valuation
Summary
Phillips 66 representatives appealed sharp increases in its business personal property assessment, saying the refinery’s property tax burden has risen sharply; Calcasieu Parish jurors voted to uphold the assessor’s valuation after hearing from company representatives and the parish assessor.
Representatives for Phillips 66 told the Calcasieu Parish Police Jury on a contested assessment that the company is appealing escalations in its business personal property valuation since 2022 and asked jurors to consider settling rather than pursuing a lengthy appeals process.
The appeal, presented by Scott Tyler, identified on the record as the general manager of the Phillips 66 Westlake refinery, challenged recent increases and said the refinery’s annual property tax payments now exceed $7,000,000. “We are appealing the difference in the escalation,” Tyler said, adding the company has third‑party assessments that, in its view, do not support the assessor’s valuation. Tyler said the company would prefer to “settle the matter, with Calcasieu, to avoid this protracted appeals process.”
Calcasieu Parish Assessor Wendy Aguilar explained the assessment process for business personal property under Louisiana practice and why the refinery’s valuation changed. “With business personal property, it’s reassessed annually,” Aguilar said. She described the assessor’s use of a cost approach and depreciation tables set by the Louisiana Tax Commission and said increases occurred after the account began reporting more assets to the assessor’s office.
Jurors pressed Phillips 66 on the years of repeated appeals and on the escrowed sums that accumulate while appeals proceed. One juror noted the parish had about $47,700,000 held in escrow related to the company’s appeals and said those funds are not available for parish services while they are frozen. Several jurors said the escalation raised concerns because other industries in the parish have not experienced similar increases.
Phillips 66 representatives acknowledged the company continues to pay sizeable property taxes while the appeals proceed. Tyler said the company remains “committed to the community” and to meeting with parish officials to seek a resolution.
After discussion, juror J. Landry moved to uphold the assessor’s valuation; juror M. Marcantel seconded. The motion to uphold Aguilar’s valuation carried on a voice vote as recorded by the clerk.
The jury’s action leaves in place the assessor’s valuation for the years under appeal; the transcript does not record a roll‑call tally or any later judicial or administrative steps Phillips 66 may pursue.
