Calcasieu Parish jury upholds assessor valuation in Phillips 66 tax appeal

The Calcasieu Parish Police Jury on a straight voice vote upheld the parish assessor’s 2025 valuation of the Phillips 66 refinery in Westlake, denying the refinery’s appeal of recent increases in business personal property assessments.

Scott Tyler, general manager of the Phillips 66 Westlake refinery, told jurors the company is appealing increases since 2022 that “don’t seem to be in line with other refineries.” Tyler said Phillips 66 continues to pay substantial tax during appeals and that the company pays “more than $7,000,000” a year in property tax in Calcasieu Parish, but challenged what it described as an unusual escalation in assessed value.

Wendy Aguilar, Calcasieu Parish assessor, explained the legal and technical basis for the valuation, saying business personal property in Louisiana is assessed annually and is based on owners’ self-reporting: “It’s reassessed based on self-reporting forms…when one company turns in assets and another does not, that creates differences on the tax roll,” she said. Aguilar described the office’s use of a cost approach and depreciation tables set by the Louisiana Tax Commission.

Jurors raised concerns about the fiscal effect of continued appeals. One juror cited an amount of about $47,700,000 in escrowed tax funds related to ongoing appeals and noted that those funds are not available for parish services. Juror Mister Bowers said he supports industry generally but expressed frustration that large corporate appeals can hold substantial sums out of the parish budget.

Tyler said Phillips 66 is willing to negotiate and prefers to settle rather than pursue protracted litigation, but also defended the company’s right to appeal what it sees as inconsistent escalation in assessments. He said the company’s third-party assessments do not support the parish valuation.

After discussion, Mister Landry moved to uphold the assessor’s valuation and Mister Markantel seconded. With no objections, the jury carried the motion to uphold the assessment for Phillips 66.

The meeting record notes that earlier appeals (including a 2022 valuation appeal) have proceeded through the Louisiana Tax Commission, the Louisiana Board of Tax Appeals and are at times reviewed by state courts; the transcript indicates the 2022 appeal has reached the Louisiana Third Circuit Court of Appeal and could proceed to the Louisiana Supreme Court depending on outcomes. The jury did not vote to direct arbitration or other alternative dispute resolution at the meeting.

Next steps: the jury’s action tonight upholds the assessor’s 2025 valuation; any further legal appeals by Phillips 66 would proceed through the state appellate process or be resolved by negotiation between the company and the assessor’s office.