评估员需要定位, 列表, 分类, 价值, and assess all property in 豪斯教区 for ad valorem taxation according to the Constitution of Louisiana and the laws of the state. Ad valorem means “according to 价值" - thus the amount of tax is based on the 价值 of the property and not the ability to pay. 该财产包括所有REAL(土地和建筑物)和PERSONAL(商业动产)。.

的 Assessor also tracks ownership changes; maintains maps of parcel boundaries; and maintains the legal description of each property parcel. 每年都达到高潮, 在纳税名册上登记, 这是执法部门的主要收入来源, 教育, 消防, 道路及排水系统.

的 Parish 税 Collector is the Sheriff and all ad valorem 税 for the Parish are due by December 31 of current year.

Bastrop附近, Bonita, Collinston, Mer Rouge and Oak Ridge send tax bills and collect 税 based on the assessments and millage rates for that particular municipality or village.

评估员办公室的目标是确保财产得到公平公正的评估, 这就是我们的承诺.

评税主任要计算任何一项物业的价值，首先必须知道:

• 同类物业的售价
• 今天更换它的成本
• 操作和维修需要多少钱
• 它能挣多少租金啊
• 以及许多其他影响其价值的经济因素, 比如借钱购买或建造类似房产所收取的当前利率.

利用这些事实, 然后，评估员可以用三种不同的方法来寻找房产的价值.

销售比较法:
第一种方法是将你的房产与最近售出的其他房产进行比较. 然而，必须非常仔细地分析这些价格，才能得到真实的情况. One property may have sold for more than it was worth because the buyer was in a hurry and would pay any price. 另一个可能以低于其价值的价格出售，因为所有者立即需要现金. 房子卖给了第一个出价的人.

当使用销售比较方法时, the assessor must always consider such overpricing or underpricing and analyze many sales to arrive at a fair valuation of your property. 面积、质量、条件、地点和销售时间也是重要的考虑因素.

成本法:
第二种评估财产价值的方法是基于它需要多少钱, 按目前的材料和人工成本计算, 把你的财产换成类似的. 如果你的房产不是新的，评估员还必须确定它已经贬值了多少. 此外，评估员必须估算出如果空置的话，像你这样的房子值多少钱.

收入的方法:
的 third way is to evaluate how much income your property would produce if it were rented as an apartment house, 一个商店, 或者是工厂. 评税员必须考虑营运费用, 税, 保险, 维护成本, 大多数人对你这种类型的房产期望的回报.

每年的8月15日到9月15日, 评估员必须在此时间段内开启为期两周的评估卷. 的 assessment rolls are open for public inspection and discussion of the assessment with the assessor’s office. 是时候讨论你的评估了. It also is the time that a taxpayer can legally file a protest to the assessment if a settlement with the assessor cannot be reached. 许多纳税人等到每年的税单发出后才讨论他们的评估. 的 assessor will discuss your assessment at that time but a property owner cannot legally file a protest at that time. 检查评估员的日历以确定检查日期.

属性的值可能因多种原因而改变. 最明显的原因是属性发生了变化. 增加了卧室、车库或游泳池，或者部分财产被洪水或火灾摧毁. 价值变化最常见的原因是市场的变化. 如果一个城市的主要产业离开，房地产价值可能会崩溃. 因为年轻的购房者发现了拥有优质住房的衰败社区, 价格逐渐上涨，然后可能飙升，因为社区变得时尚. 在一个理想的城市社区，独立住宅的短缺可能会使价格达到可笑的水平. 在经济衰退中, 较大的房屋可能会在市场上停留很长一段时间, 但人们对更多经济适用房的需求越来越大, 所以价格上涨. 在一个稳定的社区, 没有来自市场的巨大压力, 通货膨胀可能使财产增值.

当市场价值发生变化时，评估价值自然也会发生变化. 例如，如果你要在家里增加一个车库，评估价值就会增加. 然而，如果你的财产维修不善，评估价值会减少. 评估器还没有创建值. 人们通过在市场上的交易创造价值. 的 assessor has the legal responsibility to study those transactions and appraise your property accordingly.

如果你对你的财产价值的意见与评估员的意见不同, 请到我们办公室来讨论这件事. My staff will be glad to answer your questions about the appraisal and explain how to appeal if you cannot come to an agreement. 估价人办公室依靠财产所有人提供信息. 你可以提供准确的信息. 如果你觉得你的税太高了, 你应该向有关的税务机关表明你的意见. 询问你是否有资格获得特殊豁免.

宅地豁免申请应在1月1日之后和12月31日之前提交, 尽早获得资格可以确保你的税务通知是正确的. 要获得宅地豁免资格，业主必须是真正的业主并居住在该宅地上, 有资格获得当年的宅地豁免. 如果你搬家，你需要通知我的办公室，你不再有资格获得那座宅地. If you move to a new home and qualify for a homestead exemption you may notify us when you come into our office to file for new homestead exemption.

A Special Assessment level applies to the homestead of persons meeting the following criteria and your adjusted gross household income is $100,000.00或更少(2023年). This special assessment level freezes the assessed 价值 for each year the owner applies and receives this Special Assessment. To qualify you must bring proof of income for the previous year such as a 税 Return of the Social Security Benefits Earnings Statement. 如果财产被转让，该特别评估等级将失去, improvements are made in excess of 25% of property 价值 if the owner’s adjusted gross income exceeds the set level. 如果未亡配偶年满55岁并符合豁免的其他条件，则可以符合资格.

65岁及以上特别资格

你必须年满65岁才能申请冻结. 这次冻结是永久冻结. 你不需要每年都注册. 在满足上述要求后，你不必每年都来重新申请.

残疾人士特别资格

这项冻结将适用于100%残疾的退伍军人和50%或以上残疾的退伍军人. 这项冻结没有年龄限制. 这种冻结每年都必须实行, and the individual applying for the freeze must provide to the 评估员的办公室 with documentation that proves the amount of disability that the individual has. 这些人还必须符合上述收入要求.

在路易斯安那州, the classification of property subject to ad valorem taxation and the percentage of fair market 价值 applicable to each classification for the purpose of determining assessed 价值 are as follows:

真正的农业, 园艺, marsh and timberlands as defined by Revenue Statues shall be assessed for tax purposes at 10% of use 价值 rather than market 价值. 这些值由路易斯安那州税务委员会设定. 的 使用价值应用 可在这个网站下 形式.

里程是在计算税收时使用的价值百分比. A mill is defined as 1/10 of 1 percent and is multiplied by the assessed 价值 after any exemptions have been subtracted to calculate the 税. 例如:如果税率为150美元，总评估价值为10美元,000，没有豁免, 税金按10美元计算,000 x .150 = $1,500.00. 如果你对同一栋房子有宅地免税，那么税收将是:1万美元到7500美元(H.E.) = $2,500.00 x .150 = $375.00美元的税款. 这表明了提交宅地豁免的重要性.

在以下四种情况下，厘差会发生变化:

1. 如果选民同意增加里程.
2. 如果立法机关批准设立特别行政区并授权征收村庄税.
3. If the Board of Liquidation/City Debt adjusts the millage rate needed to collect the amount required to service its general obligation bonds. 当新债券发行时，这个利率上升，而随着旧债券到期，这个利率下降.
4. 每四年评估员必须重新评估不动产. State law provides that the tax collected in the year following a reassessment is adjusted so that it is equal to the tax collected the previous year on the same property tax base. 然后，可以上下调整里程以满足这一要求. 如果由于房产价值的增加而降低了里程, it may be “rolled up” to the prior year’s millage after a public hearing and approval by a 2/3 vote of the taxing authority. 的 Assessors also must reassess personal property every year and the Louisiana 税 Commission reappraises public service property every year.

A. 个人财产或动产, 包括除房地产以外的所有有货币价值的东西, 所有的钱, 学分, 债券投资, 股票, 特许经营, 股份公司的股份或其他(R.S. [07:17 . 02]和R.S. 47:2322).

B. Personal property will mean tangible property that is capable of being moved or removed from real property without substantial damage to the property itself or the real property from which it is capable of being removed. 个人财产包括, 但不限于, 库存, 家具, 固定装置, 机械设备, 以及所有加工和制造机械设备, 包括基础，因此(R.S. 47:2322).

公平市价, 物业的售价是多少, which would be agreed upon between a willing and informed buyer and a willing and informed seller under usual and ordinary circumstances. (R.S. 47:2321).

A. 确定公平市场价值的标准将在全州统一适用. 统一的指导方针, 程序 and rules and regulations as necessary to implement said criteria will be adopted by the Louisiana 税 Commission only after public hearings held pursuant to the Administrative Procedure Act. R.S. 47:2323(A).

B. 每个评估员将遵循统一的指导方针, 程序, and rules and regulations within his respective parish or district in determining fair market 价值 of all property subject to taxation. Any manual or manuals used by an assessor will be subject to approval by the Louisiana 税 Commission or its successor agency. (R.S. 47:2323 (B).

C. 的 following will determine the fair market 价值 of real and personal property generally recognized appraisal 程序: the market approach, 成本法, 和/或收入法.

每一个人, 协会, 将拥有或持有的公司或公司, 受他或她的控制, 任何有形或无形的商业个人财产将每年列出该财产进行评估.

A. 评估员可以使用自我报告表格来收集确定公平市场价值所需的数据. 自我报告表格将于4月1日之前寄回评估员, 或在收到后45天内, 以较晚者为准(R.S. 47:2324).

B. 因为没有按时提交报告, 业主丧失对评税人(评税人)的评估提出上诉的权利.S. 47:2329). 如果不申报是故意的，将处以应缴税款的10%的罚款(R.S. 47:2330(A). 如果纳税人提交虚假报告，意图欺诈, 应纳税额的10%将被处以罚款.S. 47:2330 (A).

如果你的商业个人财产的公平市场价值是5000美元, 固定的税率是15%, 这意味着评估价值为750美元. ($5000 x .15 = $750)

一次征税团体(学区、城市等).)设定他们的工厂征收，这个数额是用来计算你的税.

让我们假设联合工厂征税(税率)已设定为170家工厂. 将物业的评估价值(750美元)乘以工厂税(170美元或170美元) .170). 答案是127美元.50美元，这是你在公共服务成本中的份额.

例如: 5000美元市场价值 .15分摊比率= $750分摊价值(A.V.) X .170厂利维(170厂每1000美元A.V.) = $127.50应纳税额