Calcasieu Parish jurors uphold assessor value in Phillips 66 2025 property appeal
December 04, 2025 | Calcasieu Parish, Louisiana
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The Calcasieu Parish Police Jury voted to uphold the parish assessor’s 2025 valuation for Phillips 66 after a public hearing and brief discussion.
Wendy Aguilar, Calcasieu Parish assessor, told jurors the assessor’s office began its appeals process from an open-book review and that nine formal appeals were filed this year, eight of which have been withdrawn or resolved; one appeal — Phillips 66’s — remained. ‘‘Business personal property . . . is assessed annually,’’ Aguilar said, explaining that the assessment relies on self-reporting and a cost approach with depreciation tables set by the Louisiana Tax Commission.
Scott Tyler, general manager of Phillips 66’s Westlake refinery, presented the company’s appeal, saying Phillips was contesting valuation increases since 2022 ‘‘that don't seem to be in line with other refineries.’’ He said the company’s ‘‘property tax burden has more than quadrupled since 2017’’ and that Phillips continues to pay taxes during the appeals process, noting the company pays ‘‘more than $7,000,000’’ a year in property tax. Tyler said Phillips would prefer to settle the matter with the parish to avoid protracted litigation.
A juror raised concern that the appeals process has produced roughly $47,700,000 held in escrow, arguing that frozen funds can affect local services including the hospital, airport, drainage, recreation, libraries and jail. That juror said repeated appeals by a single large taxpayer could pose a fiscal risk if others followed suit. Another juror called the dispute a small percentage of the company’s scale but said the parish’s need for revenue remains urgent.
Jurors discussed the appeal history and legal path: earlier years' disputes have been reviewed by the Louisiana Tax Commission and the Louisiana Board of Tax Appeals, and a 2022 decision remains pending before the Third Circuit Court of Appeal, with the Louisiana Supreme Court as the last possible avenue.
After presentations and questions, Mr. Landry moved and Mr. Marcantel seconded a motion to uphold Aguilar’s valuation; the chair announced the motion carried. The record does not show a roll-call vote or detailed tallies in the transcript.
The jury took no further corrective action on the valuation during the meeting and adjourned following routine closing business.
Wendy Aguilar, Calcasieu Parish assessor, told jurors the assessor’s office began its appeals process from an open-book review and that nine formal appeals were filed this year, eight of which have been withdrawn or resolved; one appeal — Phillips 66’s — remained. ‘‘Business personal property . . . is assessed annually,’’ Aguilar said, explaining that the assessment relies on self-reporting and a cost approach with depreciation tables set by the Louisiana Tax Commission.
Scott Tyler, general manager of Phillips 66’s Westlake refinery, presented the company’s appeal, saying Phillips was contesting valuation increases since 2022 ‘‘that don't seem to be in line with other refineries.’’ He said the company’s ‘‘property tax burden has more than quadrupled since 2017’’ and that Phillips continues to pay taxes during the appeals process, noting the company pays ‘‘more than $7,000,000’’ a year in property tax. Tyler said Phillips would prefer to settle the matter with the parish to avoid protracted litigation.
A juror raised concern that the appeals process has produced roughly $47,700,000 held in escrow, arguing that frozen funds can affect local services including the hospital, airport, drainage, recreation, libraries and jail. That juror said repeated appeals by a single large taxpayer could pose a fiscal risk if others followed suit. Another juror called the dispute a small percentage of the company’s scale but said the parish’s need for revenue remains urgent.
Jurors discussed the appeal history and legal path: earlier years' disputes have been reviewed by the Louisiana Tax Commission and the Louisiana Board of Tax Appeals, and a 2022 decision remains pending before the Third Circuit Court of Appeal, with the Louisiana Supreme Court as the last possible avenue.
After presentations and questions, Mr. Landry moved and Mr. Marcantel seconded a motion to uphold Aguilar’s valuation; the chair announced the motion carried. The record does not show a roll-call vote or detailed tallies in the transcript.
The jury took no further corrective action on the valuation during the meeting and adjourned following routine closing business.
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