FAQs

Frequently Asked Questions

What does the assessor do?

The assessor is required by the Louisiana Constitution to list and value all property subject to ad valorem taxation on an assessment roll each year. The assessor has a responsibility to accurately, uniformly, and equally determine the fair market value of all property in West Feliciana Parish.

The ad valorem basis for taxation means that all property should be taxed according to value. The assessed value is a percentage of the fair market value or use value as prescribed by law.

Property is assessed as follows:
Land - 10% of its fair market value or use value
Residential Improvements - 10% of fair market value
Commercial Improvements and Commercial Personal Property - 15% of fair market value

What does the assessor not do?
The assessor does not raise or lower taxes. Ad valorem taxes are levied in the form of millages by the taxing bodies in West Feliciana Parish, such as the Parish Council, Sheriff, school district, etc. A full listing of the taxing bodies and the tax amounts levied is available in our Reports page. The amount of taxes you pay is determined by the total millage rate which is applied to your property's assessed value.

The assessor does not collect taxes. The West Feliciana Parish Sheriff collects all ad valorem taxes as Ex-Officio Tax Collector.

The assessor does not make the laws which affect property owners. The Constitution of the State of Louisiana, as adopted by the voters, provides the basic framework for taxation, and tax laws are made by the Louisiana Legislature. The rules and regulations for assessment are set by the Louisiana Tax Commission.

What are Special Assessment Levels?

A special assessment level will "freeze" the assessed value of your homestead property. In other words, the property value at the time the freeze is applied will not change during future reassessment periods. The special assessment level will remain the same for as long as the applicant owns and resides in the home and income does not exceed the maximum income set by the legislature. This special assessment level will be lost if improvements more than 25% of the home's value are added.

Special Assessment Levels available to all taxpayers:

  • Age 65 Freeze
    • At least one owner of the home must be age 65 or older.
    • Adjusted Gross Income, combined for all owners, cannot exceed $100,000 for that current year.
    • Required Documents: Driver's License or Birth Certificate, Federal Tax Return
  • Disability Freeze
    • Owner of the home must be permanently and totally disabled.
    • Adjusted Gross Income, combined for all owners, cannot exceed $100,000 for that current year.
    • Required Documents: Disability Awards Letter, Driver's License or Birth Certificate, Federal Tax Return

Special Assessment Levels available only to veterans:

  • Disabled Veterans Freeze
    • Owner of the home must have a service-connected disability with a 50% or higher disability rating.
    • Adjusted Gross Income, combined for all owners, cannot exceed $100,000 for that current year.
    • Required Documents: Disability Awards Letter, Driver's License or Birth Certificate, Federal Tax Return
  • Disabled Veterans Additional Homestead Exemption
    • Owner of the home must be a veteran with a 100% service-connected disability rating, or the surviving spouse of a veteran with a 100% service-connected disability rating.
    • Required Documents: Disability Awards Letter, Driver’s License or Birth Certificate

Additional Special Assessment Levels:

  • Surviving Spouse Additional Homestead Exemption
    • Owner of the home must be an unmarried surviving spouse of a person who died while on active duty as a member of the armed forces, or while performing their duties as a law enforcement or fire protection officer. The property must have been owned and occupied by the deceased service member, law enforcement or fire protection officer at the time of death.
    • Required Documents: Disability Awards Letter, Driver's License or Birth Certificate, Federal Tax Return

What is Homestead Exemption?

A homestead exemption in Louisiana exempts the first $75,000 of market value on a property owner's primary residence.

In West Feliciana Parish, the homestead exemption is equivalent to roughly $631 in annual property tax savings.

How do I apply for Homestead Exemption?

An eligible owner may apply for a homestead exemption by filing a signed application with the Assessor. You may apply online, in person, or you can schedule an appointment with one of our staff members to meet you at your property. 

How is my assessment determined?

To arrive at the fair market value for your property, the assessor must know what willing sellers and willing buyers are doing in the marketplace. To meet this goal, the assessor maintains records of real estate sales, property characteristics, cost of construction in the area, and any changes in zoning, financing, or economic conditions which may affect property values. The assessor may use any of the three nationally recognized approaches to value: cost, income, or market. The data collected by the assessor is then correlated into a fair market value estimated by the assessor. After property appraisals have been made, the appropriate percentage of fair market value, or level of assessment, required by law is calculated as your assessed value.

How often is property re-appraised?

State law dictates that the assessor must re-appraise all properties within the parish in specified intervals. The purpose of re-appraisal is to ensure that all properties are assessed at present fair market value to ensure fair and equitable assessments.

Real property is re-appraised every four (4) years. The most recent re-appraisal was completed in 2020.

Business personal property is re-appraised annually. As part of the appraisal process, our office will mail each business a personal property reporting form, which is to be completed and returned to our office by April 1st. Please contact our commercial division if you have any questions regarding personal property assessments.

What is fair market value?

Fair market value is defined by LA Rev Stat § 47: 2321 as follows:

"Fair Market Value is the price for property which would be agreed upon between a willing and informed buyer and a willing and informed seller under the usual and ordinary circumstances; it shall be the highest price estimated in terms of money which property will bring if exposed for sale on the open market with reasonable time allowed to find a purchaser who is buying with knowledge of all the uses and purposes to which the property is best adapted and for which it can be legally used."

How are my taxes calculated?

Taxable Assessed Value x Total Millage Rate = Taxes Owed

The total property tax rate levied on property is the total of all millages, bond issues, and fees that have been voted on by registered voters in the various districts which have been established by the Louisiana Legislature or Louisiana Constitution.

The tax revenue collected for these districts are used to pay for schools, roads, law enforcement, fire protection, and other services that the taxpayers demand from local government.

You can use our interactive Tax Estimator to estimate the tax amount using specific values.

What if I disagree with the assessor's value of my property?

If your opinion of the value of your property differs from the assessor's, you may come to our office to discuss the matter in person. Be prepared to show evidence that the assessor's valuation of the property is incorrect, as well as evidence of the correct value. Our staff will be glad to answer your questions about the assessor's appraisal.

If, after discussing the matter with the assessor, a difference of opinion still exists, you may appeal your assessment to the West Feliciana Parish Board of Review. After reviewing your appeal, if the Board agrees with the assessor and a difference of opinion still exists, you may appeal the Board's decision to the Louisiana Tax Commission. Keep in mind that all appeals must be timely filed after the official open book period. Public notice of the open book period and appeal deadline is posted annually here on our website and advertised in accordance with the law.

What if I don't receive my tax notice?

Even if you do not receive a tax notice, it is your responsibility to be sure that the property taxes have been paid. You should contact the West Feliciana Parish Sheriff's Office to determine the amount of property taxes owed and whether or not the taxes have been paid.

Do you need a quick estimate of your property tax?

If you need a quick estimate of your property tax, you can receive one here.