History & Overview

The Louisiana Cultural Districts Program was created by Act 298 of the 2007 Regular Session of the legislature. The primary goal of this initiative is to spark community revitalization based on cultural activity through technical assistance and resources.

The Cultural Districts Program: allows a local government to designate a Cultural District for the purpose of revitalizing a community by creating a hub of cultural activity; allows income and corporate franchise tax credits for eligible expenses for rehabilitation of revenue generating historic structures in a Cultural District; requires local governments who designate such districts to report on impact to their community annually; and requires the Department of Culture, Recreation, and Tourism to collate reports received and submit a single report to the legislature biannually beginning in 2011.  

 Announcements

Original Art Sales Tax Exemption Changes Effective January 1, 2025: Legislative action to address the fiscal crisis eliminated the state and local tax exemption for original art sold in a Cultural District during the Third Extraordinary Legislative Session via Act 11 signed on December 4, 2024. Art sellers must now charge the full Louisiana state and local sales tax on all works of original art. State historic tax credits remain available incentives that encourage the rehabilitation of properties. You can find and contact your parish tax administrator via the LATA website should you have questions about local sales taxes. For more information on Historic Tax Credits, visit the Louisiana Division of Historic Preservation web pages. 

August 23, 2024: The Office of the Lt. Governor and the Department of Culture, Recreation and Tourism are pleased to announce certification of 1 new Cultural District bringing the total number of Cultural Districts to 127, in 77 municipalities and 43 parishes in all corners of Louisiana, evidence of a successful initiative embraced by local governments and cultural stakeholders throughout the state.

The newly established 2024 Cultural District is:

• Railroad Avenue Historic Cultural District (Jeanerette, Iberia Parish)

Helpful Links

• Historic Tax Credit Information
• Frequently Asked Questions (FAQ)
• Cultural Districts Program Guidelines & Application
• Cultural Districts List and Maps
• Cultural Districts Resources

For questions, contact: Francesca Vega at fvega@crt.la.gov or 225-342-8161

Annual Reports

• 2023 Annual Report
• 2022 Annual Report
• 2019 Annual Report
• 2018 Annual Report
• 2017 Annual Report
• 2016 Annual Report
• 2015 Annual Report
• 2014 Annual Report
• 2013 Annual Report
• 2012 Annual Report
• 2011 Annual Report
• 2010 Annual Report