A DANGEROUS PROPOSITION:

Mayor-President Sid Edwards proposes to eliminate the dedicated library tax

On February 6^th, East Baton Rouge Parish Mayor-President Sid Edwards issued a press release announcing his proposal to “rededicate” library funds in order to boost the pay of officers in the Baton Rouge Police Department. There were few details in the press release, but it declared unequivocally that “Mayor Edwards’ proposition would maximize the impact of tax dollars in the community without harming parish library systems.” A subsequent Advocate article provided a hint about Edward’s proposition. His communications director, Falon Brown, stated the plan would “move the library” into the general fund.

It is true that East Baton Rouge Parish does have a generous dedicated library tax and that its city police officers are abysmally underpaid. Unfortunately, the actual proposition Edwards plans to put before the Metro Council in March does not accomplish what he claims it will, and more alarming, the proposition is likely to cause serious harm.

You can read the Mayor’s press release. You can read articles in The Advocate. But to understand precisely what Edwards is proposing and to fully understand the plan’s implications, you must read the Mayor’s actual Proposition, which you can find here.

Here is the ballot language proposed by the Mayor’s office:

PROPOSITION

(MILLAGE EXTENSION AND REDEDICATION)

Shall the Parish of East Baton Rouge, State of Louisiana (the “Parish”), rededicate $114,000,000 of proceeds heretofore and hereafter received from the levy of an ad valorem tax (the “Tax”) approved for public library purposes at an election held on October 24, 2015, and authorized through 2025, for general operations of the Parish, including the maintenance, operation, land acquisition and construction of new library facilities within the Parish, and shall the Parish be further authorized to extend and rededicate the levy of said Tax at the rate of 9.80 mills on all property subject to taxation in the Parish for an additional 10 years, beginning with the year 2026, to and including the year 2035 ($58,800,000 is reasonably estimated to be collected from levying the Tax for an entire year), so that proceeds of the Tax heretofore and hereafter received shall be used for general operations of the Parish, including the maintenance, operation, land acquisition and construction of new library facilities within the Parish (after paying reasonable and necessary expenses of collecting and administering the Tax)?

Here is the most worrisome problem with this Proposition:

1. The Mayor’s Proposition does not simply “rededicate” library funds; it seizes current Library funds set aside to pay for operations through next year and eliminates the dedicated tax which has funded the East Baton Rouge Parish public library system since 1985.

The mayor may characterize his proposal as a “rededication,” but he is actually proposing to eliminate the dedicated millage which funds the EBR public library system and replace it with a tax for “general operations.” That is undeniable. The mayor’s ballot language declares that “the proceeds of the Tax…shall be used for general operations of the Parish” [emphasis added].

There is no language in the Proposition which declares that proceeds of the tax—even a portion of the proceeds—shall be dedicated to the library. The only mention of the library is in a subordinate clause with a qualified claim, and it is effectively meaningless in ensuring funds will be used to support the library. Some of the tax proceeds may be used to fund the library. But they may not. There is no guarantee. And in the years ahead as the City-Parish government attempts to address budget shortfalls caused by the incorporation of St. George, the Library’s budget is likely the first to be reduced or eliminated if it is not funded by a dedicated tax.

Note, too, that there is no language in the Proposition which mentions that any of the Tax proceeds will be used to increase the pay for Baton Rouge Police officers. I suspect that has to do with the legality of earmarking the proceeds of a parish-wide tax for a municipal department, but for now, let’s just focus on the fact that the Mayor’s Proposition undeniably omits any mention of fulfilling his promise to boost pay for Baton Rouge Police Department officers.

What does this mean? That Mayor Edwards’ claims that his proposal will boost police pay and “ensure [emphasis added] that we will maintain the best publicly funded library” are not supported by the language of his own ballot proposition.

Please know that I believe that Mayor Edwards likely has good intentions—that he believes that his Proposition will ensure library funding and boost police pay. However, the Mayor’s intentions are beside the point. What matters is the legal language of the Proposition, and that language is not in line with the public statements arguing in support of this plan. Moreover, it’s clear the plan would eliminate dedicated funding for the library system. The mayor and his advisors should be up front about that.

2. It’s likely the Mayor’s Proposition violates the Louisiana Constitution.

The Louisiana Constitution has quite a bit to say about ad valorem (property) taxes. Take Section 6, Subsection 26:

(A) Parish Tax for General Purposes; Millage Limits; Increase. The governing authority of a parish may levy annually an ad valorem tax for general purposes not to exceed four mills on the dollar of assessed valuation. However, in Orleans Parish the limitation shall be seven mills, and in Jackson Parish the limitation shall be five mills. Millage rates may be increased in any parish when approved by a majority of the electors voting thereon in an election held for that purpose.

(B) Millage Increase Not for General Purposes. When the millage increase is for other than general purposes, the proposition shall state the specific purpose or purposes for which the tax is to be levied and the length of time the tax is to remain in effect. All proceeds of the tax shall be used solely for the purpose or purposes set forth in the proposition.

Clearly the state constitution distinguishes between a “Parish Tax for General Purposes” and “a Millage Increase Not for General Purposes.” Which is the Mayor proposing? One or the other? Both? Neither?

It appears the Mayor wants to have his cake and eat it, too. His Proposition clearly states the tax proceeds will be used for “general operations” as opposed to “General Purposes.” What’s the distinction between “general operations” and “General Purposes”? Your guess is as good as mine. I doubt there is any difference.

But for the sake of argument, let’s say the Mayor’s proposed tax is genuinely a “Millage Increase Not for General Purposes.” If that is so, the constitution clearly mandates that “the proposition shall state the specific purpose or purposes for which the tax is to be levied.” By definition, “general” is an antonym of “specific” whether it is modifying “purposes” or “operations.” I cannot imagine that a court—even one in Louisiana—will determine that the ballot language of the Mayor’s Proposition abides by the state constitution. And his public remarks about using the proceeds of a parish tax to increase the pay for officers of the Baton Rouge Police Department, a municipal rather than a parish department, will further undermine his position.

Again, Mayor Edwards may genuinely believe his Proposition will accomplish his stated objectives. He may genuinely believe that voters will approve it. However, his belief is not enough to make it so. It’s more likely voters will reject his proposed tax. And even if they don’t, it is unlikely that his proposed tax will provide a raise for officers. It is unlikely that it will adequately fund our public library system. Odds are it will invite an understandable legal challenge, and rather than boosting police pay or supporting libraries, tax dollars will be used to defend a misguided proposal. In the meantime, our public library system will be left with no funding source. Nada. Zip. Zilch.

3. Action is needed at the Metro Council meeting tomorrow, Wednesday, Feb. 12^th.

Mayor Edwards stated he will ask the Metro Council to consider his proposition in March. Citizens might be under the impression there is nothing to be done until then, but that is not the case.

Before Edwards even announced his plan, a resolution proposed by the Library was already on the Metro Council’s agenda for the regular meeting being held tomorrow, Wednesday, February 12th. The Metro Council must approve this resolution in order to hold an election so the Library’s Proposition can be put before voters in October.

Here is the ballot language of the Library’s Proposition:

PROPOSITION

Shall the Parish of East Baton Rouge, State of Louisiana (the “Parish”) be authorized to renew the levy and collection of a 10.50 mills ad valorem tax (the “Tax”) (an estimated $64,050,000 is reasonably expected to be collected from the levy of the Tax for an entire year), for a period of ten (10) years, beginning with the tax collection for the year 2026, and annually thereafter, to and including the year 2035, and shall the proceeds of the Tax (after paying reasonable and necessary expenses of collecting and administering the Tax) be used entirely and exclusively for the purpose of maintaining and operating the public library system of the Parish and its branches, and improving services, acquiring land and constructing new library facilities, title to which is and shall be in the public, and shall the avails or proceeds of the Tax to be administered by the East Baton Rouge Parish Library Board of Control, in the manner required by law?

Note the specificity of the language of the Library’s Proposition. There is no question how the funds will be spent. All tax proceeds shall “be used entirely and exclusively for the purpose of maintaining and operating the public library system of the Parish.”

In support of their own Proposition, the Library states the following:

• This proposed tax is a RENEWAL, not a new tax.

• We are asking for a LOWER RATE than in the last 30 years.

• The tax funds the entire Library operations for the next 10 years, including all major capital repairs and improvements.

• If it is approved by the Metro Council on February 12, the resolution will go before the voters on October 11, 2025.

  • Library Millage Proposal: Library Millage Proposal - East Baton Rouge Parish Library

As the Library notes, they are requesting a lower millage than prior years and anticipate tax roll backs will further reduce that rate during the 10-year period. (For example, in 2015 voters approved an 11.1 mill rate for the Library, but a recent tax roll back reduced that rate to 9.89.) The proposed 10.5 mill rate was determined by an assessment of the funds needed to maintain operations through 2035, to complete scheduled building projects, and maintain current facilities.

In support of his own plan, Mayor Edwards incorrectly referred to the Library’s fund balance—savings set aside to cover anticipated operational expenses and planned projects—as a surplus and declared the millage too high based on a comparison to national averages (without consideration of region or size) and library millages in other parishes. It is not necessarily sound fiscal policy to call for an additional reduction in the millage based solely on a comparison to those in other parishes. (Some might even suggest that is a surefire way to engage in a race to the bottom.) There are simply too many variables between parishes and their library systems to believe “one-millage fits all.” What works in St. Tammany Parish will not necessarily work in East Baton Rouge Parish. And it is worth noting that St. Tammany and other parishes Mayor Edwards refers to have dedicated millages to fund their libraries. He fails to offer any meaningful justification for ending the dedicated tax altogether, which is what his proposition does.

If citizens are concerned about the Library’s proposed millage, they can delve into the information provided by the Library about its budget and fiscal policies. Those documents can be found on the Library’s website: Library Millage Proposal - East Baton Rouge Parish Library

Here is what should be non-negotiable: the renewal of a dedicated library millage.

Mayor Edward’s proposal to eliminate that dedicated tax is dangerous. His proposal should be vociferously rejected. The most efficient means to do so is for the Metro Council to approve the resolution proposed by the Library which is on the agenda of tomorrow night’s meeting (Wednesday, February 12^th).

Concerned citizens should do one or all of the following:

• Email Metro Council members.

• Call Metro Council members.

  • Contact information for Council members can be found here.

• Post an online comment on the agenda item (No. 25-00003). The comment form can be found here.

• Attend Wednesday’s meeting and testify on the record. (The meeting begins at 4pm and is held in Council chambers at City Hall, 222 Saint Louis Street, Room 364.)

A clear and direct message is often the most powerful: I support the proposed renewal of the dedicated library tax millage. I ask Metro Council members to approve the resolution proposed by the Library so voters can decide this issue at the ballot box in October.