The Washington Parish Assessor’s Office must appraise and assess value on approximately 68,000 parcels of property.The Louisiana constitution requires the assessor to list and place a value on all property that is subject to ad valorem taxes. Ad valorem means according to value. The value that the assessor determines is called assessed value and is a percentage of fair market value or use value as prescribed by law. The assessed value is calculated as a percentage of the market value as provided for by law.

Taxes are calculated by multiplying the assessed value by the tax rate set by various millages, bond rates and fees voted on by registered voters in different districts established by the Legislature or Constitution.  If the property is your home, you may deduct a maximum of $7,500 from the total assessed value before finding the taxable assessed value.  For example, if your home is valued at $100,000 and assessed at 10%, or $10,000, and you are eligible and have signed for homestead exemption, you would calculate your taxes as follows:

The Washington Parish Tax Collector, which is the Washington Parish Sheriff’s Office, is responsible for mailing the tax notices and collecting the taxes based on the assessments and the millage rates.  The annual parish tax notices are mailed out in November and are due by December 31 of that year.  

Each municipality within the parish is responsible for mailing the tax notices and collecting the taxes based on the assessments and the millage rates for that municipality.  The municipality sets these millage rates or tax rates. 

The different governing bodies within the parish set millage rates for the parish.  These governing bodies include the Washington Parish School Board, Washington Parish Sheriff, Washington Parish Council, and several others.  Also, there may be additional millages set for the individual Fire Districts, Recreation Districts, etc. that depend on where the property is located.

If you meet the following criteria you may qualify to have the value of your home frozen at 2007 market values:

• Age 65 or older and adjusted gross income of $62,180 or less.
• Must have Attained 65th birthday in 2007.
• Have a service connected disability rating of 50% or greater as determined by the United States Department of Veterans Affairs.
• Members of the armed forces or Louisiana National Guard who owned and last occupied the property who are: Killed in Action, Missing in Action, A Prisoner of War for longer than 90 days.
• Permanently total disabled as determined by a final non-appealable judgment of a court or as certified by a state of federal administrative agency with the authority to do so.

Please come into your assessor’s office if you qualify for the special assessment.