FAQ

The Assessor is required by the Louisiana Constitution to discover, list and value all property subject to ad valorem taxation on an assessment roll each year. The “ad valorem” basis for taxation means that all property should be taxed “according to value” which is the definition of ad valorem. The assessed value is a percentage of the “fair market value” or “use value” as prescribed by law. Property is assessed as follows:

Land – 10% of its “fair market value” or “use value”

Residential Improvements – 10% “fair market value”

Commercial – (includes personal property) – 15% “fair market value”

Commercial Land – 10% “fair market value”

The Assessor does not raise or lower taxes. The Assessor does not make the laws which affect property owners. The Louisiana Constitution, as adopted by the voters, provides the basic framework for taxation, and tax laws are made by the Louisiana Legislature. The rules and regulations for assessment are set by the Louisiana Tax Commission. The tax dollars are levied by the taxing bodies, such as the parish council, school board, etc., and are collected by the Sheriff’s Office as Ex-Officio Tax Collector. The Assessor’s primary responsibility is to determine the “fair market value” of your property so you only pay your fair share of the taxes. The amount of taxes you pay is determined by the total levied millage rates, which are applied to your property’s assessed value. The millage rate, as voted by the public or set forth by law, is levied by all the taxing agencies within the district, city, parish or state. This includes school districts, parish government, law enforcement districts, etc. The millage rate is the basis for the budget needed or demanded by the voters to provide for services such as schools, drainage, library, roads, law enforcement, etc. Millage rates are simply those rates which will provide funds to pay for those services.

As per Louisiana Revised Statute 47:2331, real property is to be reassessed every four (4) years, and personal property is reassessed every year. 

To arrive at the “fair market value” for your property, the Assessor must know what “willing sellers” and “willing buyers” are doing in the marketplace by keeping current with construction costs in the area and any changes in zoning, financing, and economic conditions which may affect property values. The Assessor may use any of the three nationally recognized approaches to value, namely, sales or market, cost and income. This data is then correlated into a final value by the Assessor. After a final value has been determined, the appropriate percentage of value, or level of assessment, required by law is calculated as your “assessed 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 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.”

Finding the “fair market value” of your property involves discovering the price most people would pay for it in its present condition in the current open market. It is not quite that simple, however, because the market and the condition of homes and businesses are constantly changing. The main goal of our office is to ensure fair and equitable assessments throughout the parish.

When additional taxes are voted by the people, an individual’s property tax bill will increase. Also, when market value increases, naturally, so does the assessed value. If you were to make improvements to your existing property, for instance, add a garage or an additional room, the “fair market value” increases, and therefore, the assessed value would also increase. The Assessor has not created the value. Buyers and sellers set value by their transactions in the marketplace. The Assessor simply has the legal and moral responsibility to study those transactions and appraise your property accordingly.

As a taxpayer, you have a certain legal responsibility to furnish accurate information on your property. Our office maintains an Open-Door Policy and welcomes all information provided by the property owner. If you have complied with these legal requirements, you are entitled to question the value placed on your property. If your opinion of the value of your property differs from the Assessor’s Office, you may come to our office to discuss the matter in person. Be prepared to show evidence that the Assessor’s valuation of the property is incorrect. Our staff will be glad to answer your questions about the Assessor’s appraisal. If, after discussing the matter with our office, a difference of opinion still exists, you may appeal your assessment to the Ascension Parish Board of Review according to procedures set forth herein. After reviewing your appeal, if the Board agrees with the Assessor and a difference of opinion still exists, you may appeal the Board’s decision to the Louisiana Tax Commission. If the Commission agrees with the Board and the Assessor, you can plead your case before the 23rd Judicial District Court should you choose to do so.

During the annual 15-day Open Book period, the Assessor’s Office is required to provide property owners the opportunity to review the assessed value.  This 15-day period occurs between August 15th and Sept. 15th each year, and exact dates are published in the local newspaper and our website.  All parcel information is always available on our website and online map plus remember we have an Open-Door Policy all year long.

PLEASE NOTE: You must submit all information concerning the value of your property to the Assessor’s office before the deadline for filing an appeal with the Board of Review. The failure to submit such information may prevent you from relying on that information should you protest your value.

Appeal Deadline to Board of Review (three business days after last date of Open Book).

Please send appeals to the Assessor’s Office using Appeal form #3101A and either appearing in-person, by means of certified mail with signature required, or by commercial mail with signature required (FedEx, UPS, etc.) to:

Ascension Parish Assessor
Attn: Justin Champlin, Chief Deputy
815 E. Worthey St.
Gonzales, LA 70737
Telephone: (225) 647-8182
Fax: (225) 647-0629
Email: jchamplin@ascensionassessor.com

PLEASE NOTE: You may email a copy of your appeal, but it is not a valid appeal unless it is received before the deadline either appearing in-person, by means of certified mail with signature required, or by commercial mail with signature required (FedEx, UPS, etc.) and you have discussed the matter with the Assessor’s Office prior to appeal.

Any active appeals after the above listed deadline to Board of Review shall be forwarded by the Assessor’s Office to the Board of Review no later than seven (7) days prior to the public hearing.

Even if you do not receive a tax notice, it is your responsibility to be sure that the property taxes have been paid. You may contact the appropriate tax collector to determine the amount of property taxes owed and whether or not the taxes have been paid.

Parish Property Taxes:

Sheriff’s Office: (225) 621-8361 or http://snstaxpayments.com/ascension

City Property Taxes:

Donaldsonville: (225) 473-4247
Sorrento: (225) 675-5337
Gonzales: Collected by the Sheriff’s Office