Bottom Line Up Front: The West Baton Rouge Parish Council will hear a controversial property tax appeal where the state appraiser determined a value $212,849 higher than what the property owner requests, while also considering routine business including a community event approval and zoning changes.

Major Property Tax Appeal Highlights Assessment Disputes

The council will act as a Board of Review for Cerniglia Enterprises LLC's appeal of their 2025 property tax assessment on a 2.81-acre commercial tract at 6454 Highway 1 South in Brusly.

About the Company: Cerniglia Enterprises is a Baton Rouge-based limited liability company established in 2002, managed by Russell Roe Barcelona with three other family members as co-owners. The company maintains its headquarters at 12081 North Harrells Ferry Road in Baton Rouge and has been in good standing with the state for over two decades.

The Numbers Tell the Story:

• Parish Assessment: $368,700 (being appealed)
• Louisiana Tax Commission Appraisal: $421,500 (professional state valuation)
• Company's Requested Value: $208,651 (43% reduction from parish assessment)

The Unusual Situation: The professional state appraiser's value is actually $52,800 higher than the parish assessor's original determination, while the property owner seeks a reduction of $160,000.

What the Property Owner Claims: Cerniglia Enterprises argues the Tax Commission's appraisal contains "numerous errors," primarily because the property lacks direct road access and has an unusual narrow, deep shape (205 feet wide by 633 feet deep) that limits development potential. The company's detailed appeal claims the state appraiser failed to account for the estimated $150,000 cost to bring road access to the property by extending the publicly dedicated W. Frontage Road.

What the State Appraiser Found: Louisiana Tax Commission appraiser Jessica MarKae Palmer used three comparable sales ranging from $142,105 to $155,935 per acre to determine a value of $421,500 for the underlying land. The professional appraisal, completed May 28, 2025, significantly exceeds both the parish assessment and the company's requested value.

The Technical Dispute: Cerniglia Enterprises challenges specific aspects of the state appraisal, claiming the appraiser incorrectly compared their landlocked property to corner lots with "excellent road frontage." The company argues their narrow, deep tract requires different valuation methods than the wider comparable properties used in the state analysis.

Impact on Taxpayers: Property tax appeals affect all residents—when one property pays less, others pay proportionally more to fund the same parish services. The difference between the company's request and the state appraisal represents $212,849 in assessed value.

Community Event Gets Parish Approval

The council will formally approve the "Erwinville Raised Me - Family Day Kickback" scheduled for October 4, 2025, at 10120 Bueche Road in Bueche. Organizer Lamoura Butler expects 400 attendees for the community event focusing on "unity, cultural heritage, and youth development." Parish President Jason Manola has already issued a letter of no objection, making council approval routine.

Zoning Changes on the Agenda

Commercial to Agricultural Conversion: Martha B. Lawson requests rezoning her Highway 190 West property from C-1.2 (Community Scale Commercial) to AG-3 (Agricultural Full Scale). The property currently carries a $6,260 assessment for residential and agricultural use.

The Family Connection: Lawson has simultaneously applied for a mobile home permit, giving her grandson "permission to put a mobile home on the property and to remain there as long as he lives." The 2025 model mobile home costs approximately $182,383.

The Zoning Strategy: The reverse zoning—from commercial to agricultural—is unusual since AG-3 is more restrictive than C-1.2. However, AG-3 zoning would better accommodate the long-term mobile home placement while potentially offering tax advantages for agricultural use. The public hearing was already held September 16th, with proper legal notices published.

Other Zoning Business: The council will hold public hearings on previously introduced ordinances related to zoning code amendments and unified development code changes.

Additional Business Items

Change Orders and Infrastructure:

• Road rehabilitation change order for Rebelle Lane in the 2025 Asphalt Road Rehab Program
• Resolution authorizing Parish President Jason Manola to execute agreements with Louisiana Department of Transportation for Court Street sidewalk project (State Project H.014944)
• Resolution updating the contract for Special Legal Counsel with attorney Kristen Canezaro of the 18th Judicial District Attorney's office

Development Projects:

• Variance application for Workbox LLC at 2160 Lobdell Highway, requesting site plan variances on setbacks and height restrictions
• Alcohol permit consideration for MMA Express Inc. at 1521 Highway 190 East for a Class B Liquor License

Zoning Code Updates: The council will introduce ordinance amendments to the Unified Development Code, including changes to fire hydrant spacing requirements (from 800 to 1,000 feet intervals) and updates to agricultural zoning definitions. A public hearing is scheduled for October 9, 2025.

Understanding the Tax Appeal Process

When property owners believe their assessments are too high, they can appeal to the parish council acting as a Board of Review. However, the Louisiana Tax Commission provides independent professional appraisals to assist in these decisions.

In this case, the professional state appraisal actually supports a higher value than what the parish originally assessed, raising questions about whether the original assessment was conservative rather than excessive.

The Accountability Question: With three different valuations ranging from $208,651 to $421,500 for the same property, residents may wonder how assessment accuracy affects tax fairness across the parish.

Meeting Information

When: Thursday, September 25, 2025, at 5:30 PM
Where: WBR Governmental Building, 880 N. Alexander Avenue, Port Allen
Public Input: Citizens may speak during public comments and public hearings

The Parish Council meets the second and fourth Thursday of each month. Meeting agendas, minutes, and videos are available at wbrparish.org.