What is a Use Value Appraisal?
Agricultural, horticultural, and timber land as defined by La. R. S. 47:2301 permits tracts of land that:
- are bona fide agricultural, horticultural, marsh or timberland
- greater than 3 acres and
- have an average gross annual income of $2,000 in the preceding 4 years prior to application
to qualify at its use value rather than its fair market value. By easing some of the burden of property taxes for the owner, property placed in help preserve farmlands, timberland and open-space land for public enjoyment. The following tables are used to determine the value of land placed in use value for 2007 (tables are subject to change yearly):
Since the law requires utilization of the property as agricultural land in order to qualify for the agricultural use value classification. It must be "engaged in the production of crops, plants, animals, nursery or floral products." The Assessor may ask about property income, ownership and other information needed to determine how the property is used and how it should be valued.
Property owners requesting consideration for Timberland must file a use value application to the Assessor's Office. Forest land classification is determined the modern Soil Survey produced by the United States Department of Agriculture. An application must be completed to have a property considered for use value. Before applying, a property owner should carefully review the application.
Property owners may obtain the forms to apply for use values and values from the Assessor's Office. Contact the Assessor's Answer Center by using the Contact us function of the website or, by phone 225-635-3350.
The classification of marshland applies to certain parishes specified by the Louisiana Tax Commission. West Feliciana Parish is not one of the parishes specified.