These districts can be found throughout all five regions of the state. In addition to experiencing local art and entertainment and viewing historic structures, you can also purchase original Louisiana art without paying local and state sales tax.
“The arts are a vital connection to our past, and through the Louisiana Cultural District program we can use that connection to incentivize cultural development within our communities,” said Lieutenant Governor Billy Nungesser. “Louisiana’s cultural districts have proven to be an excellent economic development tool for many cities in our state, benefitting both the local government and developers in these areas.
The proposed cultural district must be geographically contiguous, distinguished by cultural resources, focus on an existing cultural anchor, be engaged in the promotion/preservation/educational aspects of local arts and culture, contribute to the public through interpretive and educational uses, and encourage opportunity for affordable artist housing and workspace.
Created by Act 298 of the 2007 Regular Session, the Louisiana Cultural Districts Program’s primary goal is to spark community revitalization based on cultural activity through tax incentives, technical assistance, and resources. The Louisiana Cultural Districts Program is considered a “place-based” cultural economy initiative and are defined by the Americans for the Arts as a “well-recognized, labeled, mixed-use area of the city in which a high concentration of arts and cultural facilities serve as the anchor attraction.” Each one is a unique and distinct reflection of local heritage, history, and cultural development.
Benefits
Once a Cultural District is certified, two tax incentives take effect:
The sales of original, one-of-a-kind works of art are exempt from local and state sales tax.
Renovations to historic structures within the district may be eligible for state historic income tax credits.
To qualify a building must be an income-producing property at least 50 years in age and located within a Cultural District or Downtown Development District. Rehabilitation projects must exceed $10,000 in qualified rehabilitation expenses and must be completed according to the Secretary of the Interior's Standards for Rehabilitation. Once earned, credits are fully transferable and may be carried forward for up to five years. Owner occupied residential buildings are not eligible.
Similar programs in other states have resulted in increased occupancy, property renovations, a sense of community identity, increased social activity and jobs.
Bayou Des Glaises Cultural District
Below is a map of the Bayou des Glaises Cultural District and the towns and communities it encompasses. The region is part of the Atchafalaya National Heritage Area, Atchafalaya Basin Program and includes several properties listed on the National Register of Historic Places.
