Use Value Assessment (Agricultural, Horticultural, and Timberland)
Louisiana law provides for certain types of land to be assessed for ad valorem tax purposes at ten percent of use value rather than fair market value. The per-acre values are established by the Louisiana Tax Commission. State law requires the Assessor to use the Modern Soil Surveys published by the U.S. Department of Agriculture, Natural Resources Conservation Service, when determining the use value classification of agricultural, horticultural, and timberland. In West Feliciana Parish, the following three classifications are eligible:
- Agricultural Land – Land devoted to the production, in reasonable commercial quantities, of plants and animals or their products for sale. This also includes land under a contract with a state or federal agency that restricts its use to agricultural production.
- Horticultural Land – Land devoted to the production, in reasonable commercial quantities, of fruits, vegetables, flowers, or ornamental plants for sale. This also includes land under a contract with a state or federal agency that restricts its use to horticultural production.
- Timberland – Land stocked by forest trees of any size or species, or land that has had such tree cover within the past three years and is not currently developed or used for non-forest purposes. The land must be devoted to the production, in reasonable commercial quantities, of timber or timber products. This also includes land under a contract with a state or federal agency that restricts its use to timber production.
Eligibility Requirements
Eligibility Requirements To qualify for a Use Value Assessment, the following conditions must be met:
- The land must meet the definition criteria listed above.
- The owner must file an application with the West Feliciana Parish Assessor certifying that the land is eligible for use value assessment.
- For agricultural, horticultural, and timberland, the property must either:
- Consist of at least three (3) acres, or
- Have an average gross annual income of at least $2,000 from one or more of the qualifying uses over the preceding four years.
Loss of Eligibility
Use value classification is removed upon transfer of ownership. The new owner must reapply within 60 days of the transfer to maintain eligibility. If land receiving a use value assessment is sold for a price four times greater than its use value, it is presumed to no longer qualify for use value assessment. The purchaser may demonstrate to the Assessor why the property may still qualify.