Who is the Assessor?
The Assessor is the elected official responsible for establishing fair and equitable values of property(real and personal) for ad valorem tax purposes. The “ad valorem” basis of taxation means all property is to be taxed solely according to its value.
What are the Assessor's Duties?
The primary duties of the Assessor are:
1.) Locate and identify all taxable property in the jurisdiction(discover)
2.) Make an inventory of all taxable property, including quantity, quality, and important characteristics(list)
3.) Classify each property and determine the extent to which it is taxable
4.) Estimate the fair market value of each taxable property(value)
5.) Calculate the taxable value of each property
6.) Prepare and certify the assessment roll of the entire jurisdiction
7.) Notify the owners of the taxable value of their properties
8.) Defend value estimates and valuation methods during appeals
The Assessor does not raise or lower taxes and does not make the laws which affect property owners. The Louisiana Constitution provides the basic framework for ad valorem taxation, the Louisiana Tax Commission establishes the rules and regulations for assessment purposes and the Sheriff’s Office, as Ex-Officio Tax Collector, collects the tax dollars levied by the various taxing jurisdictions such as school boards, parish councils or law enforcement districts.