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Purpose |
WHAT DOES THE ASSESSOR DO?
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 the constitution.
WHAT THE ASSESSOR DOES NOT DO:
THE ASSESSOR DOES NOT CREATE THE VALUE OF PROPERTY.
The assessor must make a determination of what property is worth based on the recorded sales which are filed with the Tangipahoa Parish Clerk's Office. After taking into consideration all the variables that could affect the value shown as the purchase price on the recorded deed, the Assessor must then place his opinion of the property's value into the mass appraisal system used to value the over 60,000 parcels of property each year in Tangipahoa Parish.
Buyers and sellers of real estate make "Market Value". The Assessor has to analyze these sales to arrive at an average value that can be placed against a large number of properties within a give geographical area.
THE ASSESSOR DOES NOT RAISE OR LOWER TAXES.
The Constitution of the State of Louisiana, as adopted by the voters, provides the basic framework for taxation. The tax laws are made and adopted by the Louisiana Legislature. The Louisiana Tax Commission is levied with the responsibility to formulate rules, procedures and regulations that must be followed by the various assessors in the State of Louisiana.
In Tangipahoa Parish the Assessor will only discuss the value which is assigned to your property. After reviewing all data available and any additional data provided by the property owner, the Assessor will make a decision on the new value of the property in question. The taxes due are determined by the tax rate which is approved by the parish voters and the taxes are not a negotiable item.
The resident voters of each Parish determine what taxes they want to pay based on the governmental services the tax will provide. Parish residents can lower their taxes by not voting for governmental services. The tax rate is determined by totaling the rate from each parish agency that has been given the authority to provide services to the public. The tax rate will vary from area to area in Tangipahoa Parish. Many of the current taxes are special districts, such as school taxes, and only apply to a particular area in the Parish.
Tangipahoa Parish has about 13 property tax districts which are considered to be parishwide districts. Every property owner is subject to these taxes. Law Enforcement and Health Unit taxes are examples of Parishwide tax districts.
THE ASSESSOR DOES NOT COLLECT TAXES.
By Constitutional law the Sheriff of each parish has been established as the Agency to Collect and distribute the property taxes to the various agencies in each Parish.
WHAT IF I DISAGREE WITH THE ASSESSOR'S VALUE OF MY PROPERTY?
As a property owner, you have a right to appeal your assessment. To appeal your assessment you must contact your Assessor's Office. You should provide all available information to substantiate your estimation of market value. If the Assessor does not agree with your estimation of value, you may appeal the valuation to the Parish Board of Review. If the Board of Review agrees with the Assessor, you may appeal to the Louisiana Tax Commission. If the Tax Commission agrees with the Assessor you may then bring you appeal to the courts for judicial determination.
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