
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.
October 1, 2026: The Office of the Lt. Governor and the Department of Culture, Recreation and Tourism are pleased to announce the certification of one new Cultural District. The total number of Cultural Districts in the state of Louisiana are 128, in 78 municipalities and 43 parishes in all corners of Louisiana, evidence of a successful initiative embraced by local governments and cultural stakeholders throughout the state.
Effective October 1, 2026 the following district will join the program:
2026 Rulemaking Update: The Department of Culture, Recreation and Tourism, Office of Cultural Development proposes to amend the rules contained in Title 25, Part I, Chapter 11 of the Louisiana Administrative Code concerning Cultural Districts, pursuant to the authority granted in R.S. 47:6019. The Notice of Intent can be found here. Interested persons may submit written comments to the Office of Cultural Development, Division of the Arts, PO Box 44247, Baton Rouge, LA 70804-4247 or email fvega@crt.la.gov. The deadline for submitting written comments is 4:30PM on October 10, 2026. A public hearing to receive comments on the Notice of Intent will be held on October 27, 2026 beginning at 9AM at the Louisiana Office of Cultural Development, 1051 N. Third Street, Baton Rouge, LA 70802, 4th floor conference center. If you wish to join virtually, you may do so here.
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.
For questions, contact: Francesca Vega at fvega@crt.la.gov or 225-342-8161