Enterprise Zone (EZ)
4% sales tax rebate on construction + $2,500–$3,500/job tax credit. 5 years. Best for: commercial rehabs, retail, restaurants.
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Quality Jobs (QJ)
6% annual payroll rebate for up to 10 years. 50+ jobs at ≥$14.50/hr with benefits. Best for: large employers, manufacturing.
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ITEP — Industrial Tax Exemption
80% property tax exemption on manufacturing capital investment. 5+3 year duration. Best for: manufacturing, heavy industrial.
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Restoration Tax Abatement (RTA)
Freeze property taxes at pre-improvement value for 5–10 years on historic structures. Best for: Bywater, CBD, Warehouse District rehabs.
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Opportunity Zone (OZ) — Federal
Defer and eliminate capital gains by investing in designated low-income census tracts. Many NOLA zones overlap EZ and RTA areas for triple-stack potential. 10+ year hold.