Search
Search
Search

Resources

Tax Estimator

Use this tool for an unofficial estimate for property taxes.

Assessment Search

Find out the information on public file for a property.

Search Maps

Search for a property with this interactive map of the area.

Forms

Looking for a form - check our form / document page.

Frequently Asked Questions

The Assessor discovers, lists, and values property for AD VALOREM TAXATION. Ad valorem means “according to value.” Property is valued as a percentage of its FAIR MARKET VALUE.

FAIR MARKET VALUE is defined by the LA statutes as…

“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.”

The Louisiana Constitution provides the basic framework for ad valorem taxation. The Legislature makes the tax laws. The Louisiana Tax Commission makes the rules and regulations. The Assessors across the state determine the assessed value of each property within their respective parishes within the framework of the Constitution, the Revised Statutes, and the rules and regulations set forth by the Louisiana Tax Commission.

The tax rates are set by the taxing entities (those who receive the tax dollars) within each parish. In Plaquemines Parish, the taxing entities are:

  • School Board
  • Sheriff
  • Parish Government
  • Port
  • Hospital District
  • Assessor’s Office

Property is appraised for purposes of assessment just as property is appraised for the purposes of a mortgage… based on an analysis using the three nationally recognized appraisal methodologies. The methodologies are the Sales Comparison Approach, the Cost Approach and the Income Approach. Sales data, cost data, and income data are collected and analyzed. The applicable approaches are reconciled to determine market value.

Properties are grouped into comparable data sets based on value factors such as location, age, and size and the unit values are applied in mass. Properties are not individually appraised.

Real property is appraised for reassessment purposes no less than once every four years. Personal property (moveable property such as machinery and equipment, furniture and fixtures) is appraised annually.

The FAIR MARKET VALUE of the property as of the effective valuation date is determined by the Assessor. The ASSESSED VALUE is then calculated based on 15% of the fair market value for all commercial improvements and 10% of fair market value for all residential improvements and all land. The percentages are set forth in the Constitution. The assessed value is multiplied by the millage (tax) rate as set by the taxing bodies to determine the TAX DOLLARS.

Property TAXES can increase because of:

  • New millages
  • Millage rates increase
  • Market value increases
  • Physical changes/additions which add value

Taxpayers have a legal responsibility to furnish correct information regarding their property to the Assessor’s office, and are entitled to question the values placed on their property.

If the taxpayer’s opinion of value differs from the Assessor’s, the taxpayer should first review the assessment with the Assessor’s office to be sure the Assessor’s factual data is accurate and provide the supporting documentation for any differences. Examples of supporting documentation are plans and specs, construction contracts, recent independent appraisal reports prepared by a LA State Licensed appraiser, etc.

If after reviewing the assessment with the Assessor’s office, the taxpayer is still of the opinion that the value is not correct, the taxpayer may appeal the assessment to the Plaquemines Parish Board of Review. The Plaquemines Parish Government is the local Board of Review.

If the decision of the Board of Review is not acceptable to either the taxpayer or the Assessor, either party may appeal the Board’s decision to the Louisiana Tax Commission. If either party is not satisfied with the decision of the Louisiana Tax Commission, the decision may be appealed to the courts.

There are specific forms and deadlines associated with the appeal process which must be strictly adhered to in order to successfully appeal. The form for an appeal to the Board of Review and the form for an appeal to the Louisiana Tax Commission differ. Both can be found on the Louisiana Tax Commission website.

need to find a form or document?

2024 Important Dates

Above dates are set by the Louisiana Tax Commission.

Glossary

(Latin for “according to value”) is a tax whose amount is based on the value of property.

Land devoted to the production for sale, in reasonable commercial quantities, of plants and animals, or their products, useful to man and agricultural land under a contract with a state or federal agency restricting its use for agricultural production.

The dollar value assigned to a property to measure applicable taxes. Residential is 10% of fair market value; Commercial is 15% of market value.

Fair Market Value is defined by Louisiana Revised Statute 47:2321 as follows:

“Fair Market Value is the price for property which would be agreed upon between a willing and informed seller under 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.”

A property tax exemption for qualified owners of up to $7,500 of assessed value. (See Real Estate section for qualifications).

Please see our Homestead Exemption section for more information.

Any structure or addition to a tract of land which will increase value or use. (In real estate, the term “improvement” refers to all structures, not necessarily a renovation).

The process of valuing a large quantity of similar properties as of a given date using standard methodology.

In simplest terms, most people would refer to this as a tax rate for ad valorem tax purposes. Mils are taxes imposed by each taxing body for a specific purpose. They can be implemented by a vote of the people, allowed legislatively or constitutionally.

For more information regarding millage, you should view the Louisiana Legislative Auditors website.

The Millage Rate is the amount per $1,000 of assessed value used to calculate taxes on property. The Millage Rate is multiplied by the total taxable value of the property to arrive at the property taxes due. For Example: Taxable value 10,000 x .06751 mills = $675.10 of taxes due.

The process in which all property values are analyzed and brought within range of fair market value of a specific date set by the Louisiana Tax Commission. According to state law this must take place a minimum of once every four years for all real property.

According to LA RS 47:2331 assessments of real property shall be based on a reassessment of all such real property; and such real property shall be reappraised at least every four years thereafter and all assessments of personal property shall be based on a reassessment of all such personal property, and such personal property shall be reappraised every year thereafter.

A state regulatory agency whose responsibilities include but are not limited to: the overseeing of all assessors and administering property tax laws and regulations.

This term is used to refer to the different departments which impose and collect ad valorem taxes, (i.e. school board, sheriff, assessor, parish government, etc.)

Plaquemines Parish Links

Louisiana Organization Links

Skip to content