“Short-term rentals” is not a defined term in the Louisiana Revised Statutes nor Rules and Regulations of the Tax Commission. Click here for more information.

No. You do not need to reapply every year, however, if you move to a newly purchased home you must reapply. The Homestead Exemption does not follow you. Contact our office to inquire about the best time to file for your Homestead.

No. You do not need to reapply every year. However, if you move to a newly purchased home you must reapply. The Freeze does not follow you to your new home. The new home will be frozen at the current assessed value.

ITEP exempts industrial and manufacturing businesses from local ad valorem (property) taxes. However, none of the industries in St. Tammany Parish are the predominant industries who utilize the ITEP credit. St. Tammany is 53rd in per capita ITEP costs.

State law says that all property shall be subject to ad valorem tax unless specifically exempted (La. Const. Art. VII § 18 & 21). For businesses, this includes not only real property, such as their land and buildings, but also personal property, such as machinery and equipment, inventories, furniture and fixtures, etc.

For large, capital-intensive businesses like chemical manufacturing plants, this means that the property taxes owed can account for a significant percentage of the plant’s profits. St. Tammany has  the lowest percentage of taxes paid by business property of all the 64 parishes. Business property accounted for 61.2% of the property taxes collected by Louisiana local governments, in ranging from 26.2% in St. Tammany Parish to 96.5% in Cameron Parish.

BOTH ASSESSOR’S OFFICE LOCATIONS ARE OPEN TO THE PUBLIC.
Appointments are strongly recommended. Zoom appointments are also available. 
To make an appointment please call: (985) 809-8180
or email: Appointments@STPAO.org

Please send an email to appointments@stpao.org with the answers to the questions below and we can get you scheduled. You will need a copy of your driver’s license or your voter’s registration card and your cash sale deed.

1. What is the address for the property?
   
2. When did you purchase the home?
   • Did you sell a home in the same year?
   • Did you have a homestead exemption anywhere else at that time?
     

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3. Does everyone who is on the Cash Sale Deed (title) live in the home?
   • If the house was purchased by you and your spouse and you were married at the time of the purchase, only one of you needs to be present to apply for the homestead exemption.
   • If the house was purchased by more than one individual and you were not married at the time of the purchase, all who reside in the home need to be present to get the full benefit of the homestead exemption possible.
     

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4. Do you have your driver’s license or voter’s registration card updated to the new address?
5. Would you prefer an appointment in Covington, Slidell or via zoom?
   • This Zoom appointment is not compatible with Iphone-only compatible with tablet, androids and computers.
     

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6. What day of the week do you prefer? Is morning or afternoon preferred?
7. What is a good call back phone number for you?
8. Do you qualify for a Special Assessment?
   • Are you over the age of 65?
   • Are you a Disabled Veteran of greater than or equal to 50%?
   • Permanently/Totally Disabled?
   • Surviving Spouse of a Veteran MIA/KIA
     • If yes to one of the 4 special assessments above then you also MUST HAVE a combined Adjusted Gross Income of equal to or less than $100,000 for 2020 for all individual’s on the deed and we must be able to see proof of this at the time of the appointment.
       

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Once we have received your answer, we will schedule your appointment and send you a calendar invitation. If you have requested a Zoom appointment, a representative will be in contact with you to confirm a date and time before sending the calendar invitation.

Should you have further questions, please do not hesitate to respond to this email or call our Covington office at (985) 809-8180 or our Slidell office at (985) 646-1990.

Welcome to St. Tammany Parish and congratulations on your new home! We would like to take this opportunity to share some valuable information with you.

All exemptions and special assessments are removed when a property is sold, and all homeowners must reapply.  So even if this is not your first home purchase, there are important details we want you to be informed about.

HOMESTEAD EXEMPTION

You may qualify for a Homestead Exemption for your new home if you reside there, claim this property as your primary residence, and have no other Homestead Exemption filed anywhere else. This exemption saves the average homeowner about $1000 annually, so please be sure to apply if you believe you qualify. To do so you will need your driver’s license or Voters Registration card showing your new address. You can email us at appointments@stpao.org to schedule a Zoom meeting or visit one of our two office locations: 701 N. Columbia St., Covington, in the Justice Center, or 520 Old Spanish Trail, Suite 2F, Slidell, in the Towers Building. Weekday hours are 8:30 a.m. – 4:30 p.m. with the Slidell office closing from 1-2 p.m. for lunch.

FREEZE

Senior citizens who are at least 65 years of age have a qualified Homestead Exemption, and an annual combined adjusted gross income of $100,000 or less are eligible for what is referred to as a “Senior Freeze”.  A Senior Freeze is a special assessment that freezes the assessed value of your home. If frozen, the assessed value of your property will remain the same and not increase. Keep in mind that millage rates do vary, however, from year to year. Although the assessed value is frozen, taxes can still increase. There are also other “Freeze” special assessments available for homeowners who qualify, such as a Disability Freeze and a Veteran’s Disability Freeze. For more information about Freeze eligibility, be sure to check out our website at STPAO.org

CHECK ASSESSMENT IN AUGUST

August is the time every year to check in with us and check your assessment. It is called the “open roll” or “public inspection” period. Go to our website and verify your name, address, assessed value, and exemptions.  If you disagree with any of the info, August is the time to let us know or file an Assessment Review – not when the tax bills go out at the end of the year. The assessment info on our website is the certified tax roll. It does not update in “real-time”. The assessed value of your land and/or house, less your Homestead Exemption, if applicable, will be viewable for you to check in August during the public inspection period and will be on your tax bill in November. Taxes shown during this period are an estimate and based on last year’s millage rates because current millage rates are not official until approved by the Louisiana Legislative Auditor around late September.  Importantly, keep in mind you may need to notify your mortgage company to make escrow adjustments depending on the amount of assessed value.  We can provide an escrow letter upon your request.

The 2023 tax roll will reflect your ownership if your Bill of Sale was recorded before July 1, 2023. The assessed value will reflect the condition as of January 1, 2023. Certificate of Occupancy issued before January 1, 2023, for any structure will be included on the 2023 tax roll. Any adjustments based upon data changed as a result of the sale will not be reflected on the assessed value until the next tax year.  The reassessment is every four years, and the last reassessment was in 2020. All properties are currently assessed at January 2019 market rates thus 2024 assessments will be valued at 2023 market rates.

The statutory responsibility of the parish assessors, pursuant to LSA R.S. 47:1903, is to enumerate, list, and assess all properties as prescribed by law within their parish jurisdictions with the fair market and/or use values.  Assessors do not determine tax rates.  Ad valorem taxes are the result of millages adopted by each taxing authority, pursuant to their general maintenance millages and voter-approved obligations. The amount of taxes you pay is determined by multiplying 10% of the market value for residential property and the total millage passed by the voters of your particular tax district.

We receive notifications from the St. Tammany Clerk of Court’s office when there is a transfer of ownership on a property, and we also receive building permit info from around the parish.  We appreciate this information and the opportunity to share important info like this with you. If you would like to be on our email list to receive additional updates about important dates and deadlines, please sign up at STPAO.org/contact.  We also utilize our Facebook page to keep citizens informed with important information at: facebook.com/StTammanyParishAssessor.

In summary, here is a short homeowner to-do list:

–       Apply for Homestead Exemption, if eligible

–       Apply for Freeze, if eligible

–       Notify the mortgage company, if necessary

–       Check your assessment online in August

–       Follow us on Facebook/sign up for emails

It is our mission to serve the citizens of St Tammany Parish with fairness, efficiency, and responsiveness.  If you have any questions, please do not hesitate to call. 

No. Property that was incorrectly assessed or omitted from the tax roll in error does not qualify for the phase-in of an Ad valorem tax increase that occurs when the assessor corrects the error.

ZOOM MEETING REQUIREMENTS:

Zoom app downloaded on whichever device will be used for the meeting.

Need to have access to your email address on the same device being used for the Zoom meeting.

Please have a copy of your Deed or another form of title transfer on hand for the Zoom meeting.

Homestead: Louisiana I.D., active military I.D., or St. Tammany Parish Voter registration card matching address being applied for. If you had a homestead somewhere else for the year being applied for then we need proof of the previous home’s homestead removal. 

Veteran’s Double Homestead: Louisiana I.D., active military I.D., or St. Tammany Parish Voter registration card matching address being applied for, AND the award letter from the V.A. stating 100% service-connected disability. 

Disability Freeze: Louisiana I.D., active military I.D., or St. Tammany Parish Voter registration card matching the address being applied for, the award letter from Social Security (or other government entities) showing disability benefits, AND 2022 federal tax returns with an Adjusted Gross Income of $100,00 or less to qualify.

Senior Freeze: Louisiana I.D., active military I.D., or St. Tammany Parish Voter registration card matching address being applied for, AND 2022 federal tax returns with an Adjusted Gross Income of $100,000 or less to qualify.

Veteran’s Disability Freeze: Louisiana I.D., active military I.D., or St. Tammany Parish Voter registration card matching address being applied for, the award letter from the V.A. stating disability rating of 55-99%, AND 2022 federal tax returns with an Adjusted Gross Income of $100,000 or less to qualify.

PLEASE HAVE ALL DOCUMENTS READY BEFORE STARTING ZOOM MEETING

No
A Senior Freeze only freezes the ASSESSED VALUE of your home, not your taxes. If a taxing district “rolls up” their millage, you will pay more taxes.

Yes
If a taxing district “rolls back” their millage, you will see a decrease in taxes from that district.
If the taxing district “rolls up” their millage, you will NOT see a decrease in taxes from that district.
Although your tax bill may be the same as last year, you will not see the savings of tax dollars you would have enjoyed had the taxing district “rolled back”.

REASSESSMENT

Art. VII, §18(F) of the La Const.

Requires all property subject to taxation to be reappraised and valued at least once every four (4) years.

Art. VII, §23 (B}(C} and (D) of the La Const.

Mandates the adjustment of ad valorem taxes either upward or downward depending on property values.

Authorizes increase in the millage rates after reassessment but not in the excess of the prior year’s maximum millage.

Reassessment does not apply to millages levied for the payment of general obligation bonds.

Reassessment Results

Decrease in taxable property value-

     Millage rate will increase so as to receive the same dollars as was received the previous year.

Increase in the taxable property value-

Millage rate will decrease so as to receive the same dollars as was received the previous year. Taxable property values stay the same-

No adjustment will be made to the millage rate.

Property Affected by Reassessment

All property is subject to taxation except

    Bond millages; and

    · New or “renewed” millages for that reassessment year.

New property going on the tax rolls for the first time will not be included in the taxable property valuation.

   Each millage rate is adjusted individually.

CONST718
PART II. PROPERTY TAXATION

§18. Ad Valorem Taxes

Section 18.(A) Assessments. Property subject to ad valorem taxation shall be listed on the assessment rolls at its assessed valuation, which, except as provided in Paragraphs (C), (F), and (G), shall be a percentage of its fair market value. The percentage of fair market value shall be uniform throughout the state upon the same class of property.

(B) Classification. The classifications of property subject to ad valorem taxation and the percentage of fair market value applicable to each classification for the purpose of determining assessed valuation are as follows:

Classifications/Percentages

1. Land
10%

2. Improvements for residential purposes
10%

3. Electric cooperative properties, excluding land
15%

4. Public service properties; excluding land
25%

5. Other property
15%

The legislature may enact laws defining electric cooperative properties and public service properties.

(C) Use Value. Bonafide agricultural, horticultural, marsh, and timberlands, as defined by general law, shall be assessed for tax purposes at ten percent of use value rather than fair market value. The legislature may provide by law similarly for buildings of historic architectural importance.

(D) Valuation. Each assessor shall determine the fair market value of all property subject to taxation within his respective parish or district except public service properties, which shall be valued at fair market value by the Louisiana Tax Commission or its successor. Each assessor shall determine the use-value of property which is to be so assessed under the provisions of Paragraph

(C). Fair market value and use value of the property shall be determined in accordance with criteria that shall be established by law and which shall apply uniformly throughout the state.

(E) Review. The correctness of assessments by the assessor shall be subject to review first by the parish governing authority, then by the Louisiana Tax Commission or its successor, and finally by the courts, all in accordance with procedures established by law.

(F) Reappraisal. (I) All property subject to taxation shall be reappraised and valued in accordance with this Section, at intervals of not more than four years.

(2)(a) In the year of implementation of a reappraisal as required in Subparagraph (1) of this Paragraph, solely for purposes of determining the ad valorem tax imposed on the residential property subject to the homestead exemption as provided in Section 20 of this Article, if the assessed value of immovable property increases by an amount which is greater than fifty percent of the property’s  assessed value in the previous year, the collector shall phase-in the additional tax liability resulting from the increase in the property’s assessed value over a four-year period as follows:

(i) For purposes of calculating the ad valorem taxes on the property in the first levy following reappraisal, the collector shall use the property’s assessed value from the previous year, which shall be called the base amount as used in this Subparagraph, and shall increase the portion of the assessed value of the property used to calculate ad valorem taxes by adding an amount which is equal to one-fourth of the amount of the increase in the property’s assessed value as a result of the reappraisal to the base amount. This resulting amount shall constitute the property’s taxable value and shall be used solely for purposes of calculating ad valorem taxes for that taxable year.

(ii) For purposes of calculating the ad valorem taxes on the property in the second levy following reappraisal, the collector shall increase the portion of the assessed value of the property used to calculate ad valorem taxes by adding an amount which is equal to one-half of the amount of the increase in the property’s assessed value as a result of the reappraisal to the base amount. This resulting amount shall constitute the property’s taxable value and shall be used solely for purposes of calculating ad valorem taxes for that taxable year. (iii) For purposes of calculating the ad valorem taxes on the property in the third levy following reappraisal, the collector shall increase the portion of the assessed value of the property used to calculate ad valorem taxes by adding an amount which is equal to three-quarters of the amount of the increase in the property’s assessed value as a result of the reappraisal to the base amount. This resulting amount shall constitute the property’s taxable value and shall be used solely for purposes of calculating ad valorem taxes for that taxable year.

(iv) In the fourth levy following reappraisal, the collector shall calculate ad valorem taxes based on the property’s full assessed value.

(b) The provisions of this Subparagraph providing for a phase-in of additional ad valorem tax liability following reappraisal shall cease to apply upon the transfer or conveyance of ownership of the property. Following a transfer or conveyance, the collector shall calculate ad valorem taxes based on the property’s full assessed value.

(c) Property subject to the provisions of this Subparagraph shall not be subject to a reappraisal by an assessor until after the four-year phase-in of the amount of the increase in the property’s assessed value is complete.

(d) Notwithstanding any provision of this constitution to the contrary, the increase in assessed valuation of property phased-in under this Subparagraph shall be included as taxable property for purposes of any subsequent reappraisals and valuation for millage adjustment purposes under Article VII, Section 23(B) of this constitution. The decrease in the total amount of ad valorem tax collected by a taxing authority as a result of this phase-in of assessed valuation shall be absorbed by the taxing authority and shall not create any additional tax liability for other taxpayers in the taxing district as a result of any subsequent reappraisal and valuation or millage adjustment.

Implementation of this phase-in of increase in assessed valuation authorized in this Subparagraph shall neither trigger nor because for a reappraisal of property or an adjustment of millages pursuant to the provisions of Article VII, Section 23(B) of this constitution.

(e) The provisions of this Subparagraph shall not apply to the extent the increase was attributable to construction on or improvements to the property.

(G) Special Assessment Level.

(l)(a)(i) The assessment of residential property receiving the homestead exemption which is owned and occupied by any of the following and who meet all of the other requirements of this Section shall not be increased above the total assessment of that property for the first year that the owner qualifies for and receives the special assessment level, provided that such person or persons remain qualified for and receive the special assessment level:

(aa) People who are sixty-five years of age or older.
(bb) People who have a service-connected disability rating of fifty percent or more by the United States Department of Veterans Affairs.

(cc) Members of the armed forces of the United States or the Louisiana National Guard who owned and last occupied such property who are killed in action, or who are missing in action or are a prisoner of war for a period exceeding ninety days.

( dd) Any person or persons permanently totally disabled as determined by a final non-appealable judgment of a court or as certified by a state or federal administrative agency charged with the responsibility for making determinations regarding disability.

(ii) Any person or persons shall be prohibited from receiving the special assessment as provided in this Section if such person’s or persons’ adjusted gross income, as reported in the federal tax return for the year prior to the application for the special assessment, exceeds fifty thousand dollars. For persons applying for the special assessment whose filing status is married filing separately, the adjusted gross income for purposes of this Section shall be determined by combining the adjusted gross income on both federal tax returns. Beginning for the tax year 2001, and for each tax year thereafter, the fifty thousand dollar limit shall be adjusted annually by the Consumer Price Index as reported by the United States Government.

(iii) An eligible owner or the owner’s spouse or another legally qualified representative shall apply for the special assessment level by filing a signed application establishing that the owner qualifies for the special assessment level with the assessor of the parish or, in the parish of Orleans, the assessor of the district where the property is located.

(iv) An owner who is below the age of sixty-five and who has applied for and received the special assessment level may qualify for and receive the special assessment level in the subsequent year by certifying to the assessor of the parish, or in the parish of Orleans, the assessor of the district where the property is located, that such person or persons’ adjusted gross income in the prior tax year satisfied the income requirement of this Section. The provisions of this Subsubparagraph (a)(iv) shall not apply to an owner who has qualified for and received the special assessment level for persons sixty-five years of age or older or to such owner’s surviving spouse as described in Subsubparagraph ( a)(i) of this Subparagraph.

(b) Any millage rate applied to the special assessment level shall not be subject to a limitation.

(2) Provided such owner is qualified for and receives the special assessment level, the special assessment level shall remain on the property as long as:

(a)(i) The owner who is sixty-five years of age or older, or that owner’s surviving spouse who is fifty-five years of age or older or who has minor children, remains the owner of the property.

(ii) The owner who has a service-connected disability of fifty percent or more, or that owner’s surviving spouse who is forty-five years of age or older or who has minor children, remains the owner of the property.

(iii) The spouse of the owner who is killed in action remains the owner of the property.

(iv) The first day of the tax year following the tax year in which an owner who was missing in action or was a prisoner of war for a period exceeding ninety days is no longer missing in action or a prisoner of war.

(v) Even if the ownership interest of any surviving spouse or spouse of an owner who is missing in action as provided for in this Subparagraph is an interest in usufruct.

(b) The value of the property does not increase more than twenty-five percent because of construction or reconstruction.

(3) A new or subsequent owner of the property may claim a special assessment level when eligible under this Section. The new owner is not necessarily entitled to the same special assessment level on the property as when that property was owned by the previous owner.

( 4)(a) The special assessment level on the property that is sold shall automatically expire on the last day of December in the year prior to the year that the property is sold. The property shall be immediately revalued at fair market value by the assessor and shall be assessed by the assessor on the assessment rolls in the year it was sold at the assessment level provided for in Article VII, Section 18 of the Constitution of Louisiana

(b) This new assessment level shall remain in effect until changed as provided by this Section or this Constitution.

(5)(a) Any owner entitled to the special assessment level set forth in this Paragraph who is unable to occupy the homestead on or before December thirty-first of a future calendar year due to damage or destruction of the homestead caused by a disaster or emergency declared by the governor shall be entitled to keep the special assessment level of the homestead prior to its damage or destruction on the repaired or rebuilt homestead provided the repaired or rebuilt homestead is reoccupied by the owner within five years from December thirty-first of the year following the disaster. The assessed value of the land and buildings on which the homestead was located prior to its damage shall not be increased above its assessed value immediately prior to the damage or destruction described in this Subsubparagraph. If the property owner receives a homestead exemption on another homestead during the same five-year period, the damaged or destroyed property shall not be entitled to keep the special assessment level, and the land and buildings shall be assessed in that year at the percentage of fair market value set forth in this constitution. In addition, the owner shall also maintain the homestead exemption set forth in Article VII, Section 20 (A)(l 0) to qualify for the special assessment level in this Subsubparagraph. (b) Any owner entitled to the special assessment level set forth in Subsubparagraph (a) of this Subparagraph who is unable to reoccupy his homestead within five years from December thirty-first of the year following the disaster shall be eligible for an extension of the special assessment level on the homestead for a period not to exceed two years. A homeowner shall be eligible for this extension only if the homeowner’s damage claim is filed and pending in a formal appeal process with any federal, state, or local government agency or program offering grants or assistance for repairing or rebuilding damaged or destroyed homes as a result of the disaster, or if a homeowner has a damage claim filed and pending against the insurer of the property. The homeowner shall apply for this extension of the special assessment level with the assessor of the parish in which the homestead is located. The assessor shall require the homeowner to provide official documentation from the government agency or program evidencing the homeowner’s participation in the formal appeal process or official documentation evidencing the homeowner has a damage claim filed and pending against the insurer of the damaged property, as provided by law.

( c) After expiration of the extension authorized in Subsubparagraph (b) of this subparagraph, an assessor shall have the authority to grant on a case-by-case basis up to three additional one-year extensions of the special assessment level as prescribed by law.

(6)(a) A trust shall be eligible for the special assessment level as provided by law.

(b) If a trust would have been eligible for the special assessment level pursuant to this Subparagraph prior to the most recent reappraisal, the total assessment of the property held in trust shall be the assessed value on the last appraisal before the reappraisal. Amended by Acts 1979, No. 799, §1, approved Oct. 27, 1979, eff. Dec. I, 1979; Acts 1997, No. 1491, §1, approved Oct. 3, 1998, eff. Jan. 1, 2000; Acts 2002, No. 87, §1, approved Nov. 5, 2002, eff. Dec. 11, 2002; Acts 2005, No. 511, §1, approved Nov. 7, 2006, eff. Jan. I, 2007; Acts 2005, 1st Ex. Sess., No. 70, §1, approved Sept. 30, 2006, eff. Oct. 31, 2006; Acts 2010, No. 1050, §1, approved Nov. 2, 2010, eff. Jan. 1, 2011; Acts 2018, No. 718 and 721, approved Nov. 6, 2018, eff. Dec. 12, 2018.

The Louisiana Industrial Ad Valorem Tax Exemption Program (ITEP)
The Louisiana Industrial Ad Valorem Tax Exemption Program is a state incentive program that offers a tax incentive for manufacturers within the state. With local approval, new manufacturing operations and expansions are eligible for the program that provides up to a 100% property tax abatement for an initial term of up to five years on buildings, equipment, and machinery. Local endorsements are required from the parish school board, council, and sheriff to be eligible.
*Option to renew for up to three additional years at up to 80% property tax abatement on a manufacturer’s qualifying capital investment.
Click here to view statute: http://www.legis.la.gov/Legis/Law.aspx?d=206551

Restoration Tax Abatement (RTA) –
The Restoration Tax Abatement Program (RTA) is an incentive created for municipalities and local governments to encourage the expansion, restoration, improvement, and development of existing structures in downtown development districts, economic development districts, and historic districts. The RTA program provides an up to ten-year abatement of ad valorem property taxes on the renovations and improvements of existing commercial structures and owner-occupied residences. The abatement of ad valorem property taxes is on the increased value of the property from the restoration, improvement, development, or expansion of an existing structure.
*Option to renew for an additional five years with local governing authority approval.
Click here for statute: http://www.legis.la.gov/Legis/Law.aspx?d=102123

Properties in St. Tammany Parish that participate in any Tax Exemption or Tax Abatement programs or assessments with a non-profit status provided by state law are indicated as such on their assessment on our “Check Your Assessment” page at STPAO.org: “Per LA state law, this assessment is Tax Exempt”.

*Additionally, any notation of “taxes due” is NOT an actual dollar amount of taxes payable, but an ESTIMATE of what taxes would be payable if the property was not tax-exempt under state law.

Louisiana law provides incentives for businesses that provide savings in ad valorem property taxes. For more information about ad valorem tax exemptions and abatements, including eligibility information and performance reports, please visit: https://www.opportunitylouisiana.gov/incentive/restoration-tax-abatement

CLA is an abbreviation for Certified Louisiana Assessor.

A geographic information system (or GIS) is a system designed to capture, store, manipulate, analyze, manage, and present spatial or geographic data. Our use of GIS mapping is intended to help our team, government agencies, and St. Tammany citizens to have easy access to parcel information and tax assessments.

To view our GIS progress so far, please go to our GIS Parcel Viewer.

The building must be substantially complete as of January 1 to be on that year’s tax bill. The best indisputable proof of that fact is the issuance of the certificate of occupancy by the parish or a municipality. The home may be substantially complete earlier but never later. If the home is under construction for an extended period or there are multiple permits, we reserve the right to put it on a percentage of completion.

Every person, association, company, or corporation who will own or hold, subject to his or her control, any tangible or intangible business personal property is required to report said property for assessment every year.

A. Personal Property or movable property includes all things other than real estate which have any pecuniary value, all money, credits, investments in bonds, stocks, franchises, shares in joint-stock companies or otherwise (R.S. 47:1702 and R.S. 47:2322).

B. Personal property will mean tangible property that is capable of being moved or removed from the real property without substantial damage to the property itself or the real property from which it is capable of being removed. Personal property will include, but not be limited to, inventory, furniture, fixtures, machinery and equipment, and all process and manufacturing machinery and equipment, including the foundation, therefore (R.S. 47:2322).

Changes in millage rates occur under four circumstances:

1. If the voters approve a millage increase.
2. If the legislature approves the creation of a special district and grants authority to levy a millage.
3. If the Board of Liquidation/City Debt adjusts the millage rate needed to collect the amount required to service its general obligation bonds. When new bonds are issued this millage increases and as older bonds mature this millage rate decreases.
4. Every four years the Assessors must reassess the real property. State law provides that the tax collected in the year following a reassessment is adjusted so that it is equal to the tax collected the previous year on the same property tax base. The amount of millage is then adjusted up or down to satisfy this requirement. If the millage is lowered because of an increase in property values, it may be “rolled up” to the prior year’s millage after a public hearing and approval by a 2/3 vote of the taxing authority. The Assessors must reassess personal property every year and the Louisiana Tax Commission reappraises public service property every year.

In order to appeal to the Louisiana Tax Commission, a taxpayer must start at the parish assessor’s office. During a period of 15 days between August 1st and September 15th, the assessment lists of each parish are open for public inspection. During this period, taxpayers should check the values on their property. If there is a disagreement and the taxpayer wishes to protest the value, the taxpayer must at that time fill out a form “Notice of Appeal Request For Board of Review” (Form 3101) and schedule an appearance before the parish Board of Review for hearing(s) held for this purpose.
The Board of Review office in your parish will determine if any changes should be made to the assessment values in question. If either the assessor or the taxpayer is not satisfied with the determination of the Board of Review, either may obtain from the Board, an Appeal Form (Form 3103.A) for further review by the Louisiana Tax Commission. The Louisiana Tax Commission will consider any and all appeals timely filed in hearings that are open to the public.
Those considering appeals are encouraged to consult the assessor, parish board of review, and the Louisiana Tax Commission for specific procedures, dates, times, and places of all hearings.

Taxing authorities decide the amount of the property tax that is owed each year, including whether the overall property tax rises, falls, or stays the same. Subject to state and local limitations, the taxing authority can determine property taxes either by adjusting the total dollars requested or by adjusting (or not adjusting) the tax rate. The amounts set by the taxing authority in combination with your assessed value determine how much you pay in taxes.

For example, suppose taxing authorities decide to raise $1 million in property taxes and the assessor estimates the total assessed value of all taxable property in your community at $100 million.

Then the property tax rate would be calculated by dividing the amount of tax to be raised by the total assessed value:

$1 million/$100 million = 1 percent.

If your home’s assessed value is $100,000, your property tax bill will be:

1 percent x $100,000 = $1,000.

For another example, suppose the total assessed value of your community doubles from $100 million to $200 million and the amount to be raised stays the same. The tax rate will be:

$1 million/$200 million = 0.5 percent.

Your taxes, even though your home has doubled in value, will be the same:

0.5 percent x $200,000 = $1,000.

Sometimes, property owners are lucky enough to experience growth in the value of their properties while others remain the same or even fall. In these instances, property owners may experience higher taxes even if all other factors stay the same. For example, suppose your home doubles in value from $100,000 to $200,000 but the amount requested by the taxing authority remains at the same at $1 million and the overall assessed value of your community remains the same at $100 million. Then the tax rate will be:

$1 million/$100 million = 1 percent.

However, your taxes will increase from:

1 percent x $100,000 = $1,000

To

1 percent x $200,000 = $2,000.

Property taxes can also increase when your community’s assessed value increases and the taxing authority chooses to keep the tax rate the same.

For example, if the taxing authority decides to keep the tax rate at 1 percent even though it could have raised the same amount of overall taxes at 0.5 percent, then your taxes will be:

1 percent x $200,000 = $2,000.

The taxing authorities are demanding more money, even though they have not changed the rate.

If you believe the estimated value of your property is incorrect, you will want to know:

• How the assessor values property
• How to gather information about your property and similar properties
• How the appeals process works and what the deadlines are

You also have a responsibility to furnish accurate information about your property to the assessor.

An assessment appeal is not a complaint about higher taxes. It is an attempt to prove that your property’s estimated market value is either inaccurate or unfair.

You may appeal when you can prove at least one of three things:

• Items that affect value are incorrect on your property record. You have one bath, not two. You have a carport, not a garage. Your home has 1,600 square feet, not 2,000 square feet.
• The estimated market  value is too high. You have evidence that similar properties have sold for less than the estimated market value of your property.
• The estimated market value of your property is accurate but inequitable because it is higher than the estimated value of similar properties.

Note: You will not win an appeal because you think your taxes are too high. This is an issue you must take up with the officials who determine budgets and set your millage rates .

However, you may be eligible for tax relief or exemptions. The assessor’s office can give you information about exemptions.

To qualify for the Disability-Related Special Assessment or “Disability Freeze” you must meet the income requirement as set forth by the Louisiana legislature. The current income level is a combined income of $100,000. You may call the Assessor’s office for the most up-to-date income requirement. Please note that once you qualify for and receive the special assessment level homestead exemption for disability you must reapply each year. In addition to the income requirement, you must also meet ONE of the requirements listed below:

1. A homeowner who occupies their home and who has a service-connected disability rating of fifty percent or more by the United States Department of Veterans Affairs.
2. The surviving spouse of a member of the armed forces of the United States or the Louisiana National Guard who owned and last occupied such property who was killed in action, who is missing in action or is a prisoner of war for a period exceeding ninety days.
3. A homeowner who occupies their home and is permanently totally disabled as determined by a final non-appealable judgment of a court or as certified by a state or federal administrative agency charged with the responsibility for making determinations regarding disabilities.

To qualify for a Senior Citizen’s Special Assessment or “Senior Freeze” you must be 65 years of age or older and meet the income requirement set forth by the Louisiana legislature.  The current income level is a combined income of $100,000.00.  A Senior Freeze is permanent as long as the senior citizen continues to own and occupy the home and as long as the value of the property does not increase more than 25% because of construction or reconstruction.

As a property owner, you have a right to appeal your assessment. To appeal your assessment you must contact your Assessor’s Office. It would be helpful to provide information such as a recent appraisal, an opinion of value from a Licensed Realtor, or any information documenting adverse conditions that may directly affect the value of your property. If, after discussing the matter with the Assessor, a difference of opinion still exists, you may appeal your assessment to the St. Tammany Board of Review. If the Board, after hearing your petition, agrees with the Assessor, you may appeal this decision to the Louisiana State Tax Commission. If the Commission agrees with the Board and the Assessor, you can then plead your case before the courts should you choose to do so.

The Assessor is required by the Louisiana Constitution to list, value, and enumerate all property subject to ad valorem taxation on an Assessment Roll each year. The “ad valorem” basis for taxation means that all property should be taxed “according to value” which is the definition of ad valorem. The Assessed Value is a percentage of “Fair Market Value” or “Use Value” as prescribed by law.

LAND – 10% of “Fair Market Value”
RESIDENTIAL IMPROVEMENTS – 10% of “fair market value”
COMMERCIAL PROPERTY – (Including personal property) – 15% of “Fair Market Value” (NOTE: Commercial land is assessed at 10% of “Fair Market Value”.)

The St. Tammany Parish Assessor’s Office must appraise and assess approximately 102,000 parcels of property. All public service properties are assessed by the Louisiana Tax Commission.
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To arrive at “Fair Market Value” for your property, the Assessor must know what “willing sellers” and “willing buyers” are doing in the marketplace. He must also keep current on cost of construction in the area and any changes in zoning, financing, and economic conditions which may affect property values. The Assessor uses the three nationally recognized appraisal approaches to value, those being cost, income, and market. This data is then correlated into a final value estimate by the Appraiser. After your appraisal has been made, the appropriate percentage of value required by law is calculated as your “Assessed Value.”

Your personal property tax all depends on the taxing district you are in, as well as other aspects like Fair Market Value.

For more answers to your questions regarding taxes and the Assessor’s office, please read the FAQs below.

• How is my assessment determined?
• How is property assessed?
• What does the Assessor do?
• What if I disagree with the Assessor’s value of my property?

Those questions can be answered by the Tax Collector’s Office, click HERE.

Please check with the Tax Collector by clicking HERE.

1. Go to the “Check Your Assessment” page on our website
2. Click to “Agree To Terms”
3. Then choose either “GIS Parcel Viewer” or “Assessment Text Search”.
4. Clicking on GIS Parcel Viewer brings you to our new GIS mapping feature.  Not all parcels are available yet on GIS. There are currently approximately 70,000 parcels available for viewing on the site, with more being added regularly.  Helpful search tips may be found by clicking the blue help button on the GIS page. Clicking Assessment Text Search brings you to our traditional assessment search feature.
5. Click the drop down arrow on the right to choose how you search. You may search by owner name, address, assessment number, mailing address, care of or property description.  When searching, it may be necessary sometimes for you to alter search by using different words i.e., street – or St., Highway or Hwy.  Try an alternative if you are at first not successful.You can also search for different years by using the drop down bar next to “Year”.
6. Once you have located your assessment, you can view the tax detail by scrolling all the way to the bottom and clicking “Show Tax Detail”. This will provide you with your millages and dollar amounts of exactly where your tax dollars are going.