Bloomberg Tax
December 13, 2023, 9:34 PM UTC

New Orleans Hotel Associated With WWII Museum Found Tax-Exempt

Perry Cooper
Perry Cooper
Legal Reporter

New Orleans must refund property taxes a hotel paid because its close connection to the National World War II Museum entitles it to tax-exempt status, the Louisiana Board of Tax Appeals ruled Wednesday.

The Higgins Hotel—named after the boatbuilder who designed the landing craft used at D-Day—paid over half a million dollars in personal and real property taxes for 2022. It paid under protest after the city rejected its argument that it’s the property of the museum, a charitable institution.

Local Tax Judge Cade R. Cole agreed that the hotel is eligible for the exemption because it supports the museum’s ...

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