Assessors

Each of Louisiana’s 64 parishes has an assessor. The legal authority for the activities of an assessor’s office is found in Article 7 Section 24 of the Louisiana Constitution of 1974, and Louisiana Revised Statute (R.S.) 47: 1901-1923.

Assessors are elected officials; and their offices are considered to be local auditees; and are required to provide an annual financial report to the Louisiana Legislative Auditor.

Assessors calculate the value of real property in the parish, and the property or ad valorem taxes on that property. The assessor prepares the annual tax roll showing the assessed value of each property and the amount of property taxes due, and submits the tax roll to the Louisiana Tax Commission.

Assessors’ offices are funded by an ad valorem tax levied by the assessment district, or compensation received from the various taxing authorities within the parish, prescribed by the formula found in R.S. 47:1907-8. Parish governing authorities are required by R.S. 33:4713 to provide suitable office space, furniture and equipment for parish assessors.

Article 7, Section 18 of the Louisiana Constitution of 1974 requires that all property subject to taxation be appraised and valued at intervals of not more than four years. Funds for reassessment are appropriated by the Louisiana Legislature to the Louisiana Tax Commission; and the Commission allocates these funds to the parish assessors. The Commission has developed guidelines for the receipt and expenditure of reassessment funds.

The Louisiana Compliance Questionnaire requires assessors to provide statements or representations to their auditor regarding their compliance with certain provisions laws and regulations. Auditors are required to test the assessor’s compliance with these laws and regulations.