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Louisiana Assessors' Association

The Louisiana Assessors' Association is composed of sixty-four assessors, one from each parish.  The office of assessor is an elected position as provided by the constitution of Louisiana.  Each parish assessor is elected at the gubernatorial election for a four-year term of office.  

Each assessor is mandated by Article VII, Section 18 of the Constitution of Louisiana to determine the fair market value of all property subject to taxation within his respective parish or district except those public service properties which are valued by the Louisiana Tax Commission.  The correctness of assessments by the assessor is subject to review by each parish governing authority, then by the Louisiana Tax Commission, and finally by the respective courts.

Article VII, Section 18 further provides the following classifications of property which  are subject to ad valorem taxation and the percentage of fair market value applicable to each classification for the purpose of determining assessed valuation:

Classification   Percentage
Land  10%
Improvements for residential purposes   10%
Electric cooperative properties, excluding land   15%
Public service properties, excluding land   25%
Other property   15%

Article VII, Section 20 provides that the bona fide homestead, consisting of a tract of land or two or more tracts of land with a residence on one tract and a field, pasture, or garden on the other tract or tracts, not exceeding one hundred sixty acres, buildings and appurtenances, whether rural or urban, owned and occupied by any person, shall be exempt from state, parish, and special ad valorem taxes to the extent of seven thousand five hundred dollars of the assessed valuation. The same homestead exemption also  applies to the primary residence, including a mobile home, which serves as a bona fide home and which is owned and occupied by any person, regardless of whether the homeowner owns the land upon which the home or mobile home is sited; however, the homestead exemption does not apply to the land upon which such primary residence is sited if the homeowner does not own the land.

The homestead exemption extends to the surviving spouse or minor children of a deceased owner and shall apply when the homestead is occupied as such and title to it is held by either husband or wife but not to more than one homestead owned by the husband or wife.

The homestead exemption does not extend to municipal taxes. However, the exemption shall apply (a) in Orleans Parish, to state, general city, school, levee, and levee district taxes and (b) to any municipal taxes levied for school purposes.

The constitution authorizes the legislature to provide for tax relief to residential lessees in the form of credits or rebates in order to provide equitable tax relief similar to that granted to homeowners through homestead exemptions.

TELEPHONE:  225-928-8886/800-925-4446   FAX:  225-928-4677

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