Real Estate  
   
    Real Property all the interests, rights, benefits and encumbrances inherent in the ownership of physical real estate, where real estate is the land together with all improvements that are permanently affixed to it.
   
    Improvements anything (buildings or other relatively permanent structures)
attached to land with the intention of increasing its value.
     
    Homestead Exemption
    A homestead is defined by Louisiana law as a tract of land or two or more tracts of land even if the land is classified and assessed at use value with a residence on one tract and a field with or without timber on it, pasture or garden on the other tract or tracts, not exceeding (160) acres, buildings and appurtenances, whether rural or urban owned and occupied by any person or persons owning the property in division.
     
      The following conditions must be met before a homestead exemption is allowed:
     
  1. the taxpayer must be a natural person(s) or an irrevocable trust created by a natural person(s)
  2. the taxpayer must own the property
  3. the taxpayer must reside on the property he/she owns
  4. the affected tax must be state, parish or special ad valorem
      If these conditions are met, the state allows one homestead exemption per landowner, exempting the homestead from state, parish and special ad valorem taxation to the extent of $7,500 of assessed valuation (or $75,000 of fair market value). It does not however exempt the homeowner from ad valorem taxes levied by local municipalities.
       
      The same homestead exemption shall also apply to the primary residence, including a mobile home, which serves as a bona fide home, is owned and occupied by any person or persons owning the property in division, regardless of whether the homeowner owns the land upon which the home is located.
       
      Homestead exemptions are based upon conditions existing as of January 1st every year. For example, if an individual is building a new home and it is not complete as of January 1st, no homestead exemption shall be granted and only the land value shall be subject to ad valorem taxation.
       
      Plaquemines Parish offers a permanent homestead exemption, once you apply for the exemption you need not reapply annually. If, however, you sell your property you must reapply if you buy or build another residence.
     
      The homestead exemption does extend to the following:
     
  1. surviving spouse or a former spouse
  2. property owned by an irrevocable trust
  3. usufructuaries(no more than 2) who were the immediate prior owners of the homestead 
  4. property owned in indivision, limited to the pro-rata ownership interest of the person(s) occupying the homestead
      The homestead exemption does not extend to the following:
     
  1. property owned by a partnership or corporation
  2. bond for deed purchases
  3. property held in a revocable trust
  4. property held for commercial purposes
  5. the portion of income producing property not occupied by the owner as his/her primary residence
  6. purchase arrangements which do not transfer title ,i.e. .,lease purchase agreements
      To apply for homestead exemption or the over 65 assessment freeze, or for complete details about these programs, please come by the Plaquemines Parish Assessor’s Office between January 2nd and September 1st.  Our office is located at:
     
301 Main Street   Directions
Suite 210  
Belle Chasse, LA 70037  
Ph: (504)297-5256  
 
     
   
     

Special Assessment Level (age 65 and older)

      Louisiana provides a special assessment, the Special Assessment Level, for certain qualified homeowners. The assessment, of residential property receiving a homestead exemption and owned and occupied by any person or persons sixty five years of age or older and who meet the conditions listed below, shall not increase above the total assessment of the property for the first year the owner qualifies for and receives the special assessment level.
       
      Conditions of the Special Assessment Level:
     
  1. any person or persons shall be prohibited from receiving the special assessment level if their adjusted gross income, as reported on their federal income tax return for the year prior to the application for special assessment, exceeds $67,670 for 2012 applications
  2. for persons applying for the special assessment whose filing status is married filing separately, adjusted gross income shall be the combined adjusted gross income from both federal income tax returns
  3. the qualifying dollar limit shall be adjusted annually according to the Consumer Price Index as reported by the U.S. Government
      An eligible owner shall apply for the special assessment level by filing a signed application with the Plaquemines Parish Assessor’s Office.
       
      The special assessment level shall remain on the property as long as:
     
  1. the owner, or the owner's spouse who is fifty five years of age or who has minor children, remain as the owner of the property and
  2. the value of the property does not increase more than twenty five percent because of construction or remodeling
     
      The special assessment level on property that is sold shall automatically expire on the last day of December in the year the property is sold. In such cases, the property shall be immediately revalued by the Assessor and placed on the next assessment roll at the revalued fair market value.
     


      Veterans Disability Freeze:
      Residential property which is owned and occupied by any veteran of the armed forces with a service connected disability rating of 50% or greater, or spouses of members of the armed forces or Louisiana National Guard who are killed or missing in action or who were prisoners of war for a period exceeding ninety (90) days. Applicants must provide proof of status as determined by the United States Department of Veterans Affairs
     
      Disability Freeze:
      Residential property which is owned and occupied by any person who is permanently totally (100%) disabled as determined by a final non-appealable judgement of court or as certified by a state or federal administrative agency. Applicants must provide verification as determined by court judgement or governmental agency.
       
       
      LAT #1
      Residential or Homeowners Form is to be used by the owner reporting any property that consists of land with improvements, whether urban or rural, and used for residential purposes.
       
      LAT #4
      Commercial and Industrial Report Form to be furnished to and used by the owner of any improvement of a commercial or industrial type.
       
    Use Value
    In order to qualify for use value the applicant must fill out a use value “application form” which is provided by the Louisiana Tax Commission and is included in the La Tax Commission’s rules and regulations for use value qualifications.
   
    On the referenced application the tax payer must stipulate that the land is being used for agriculture or related use and indicate how many acres are under agriculture/horticultural/grazing land “use” and sign the application.  The language on the form states that it must be at least 3 acres in size OR generate at least $2,000 in income for the four preceding years.  Once accepted, the acreage is given an “A2” code which calculates use value at $370.00 per acre which is then assessed at 10% of said use value ($37.00 per acre assessed value) which is then used in calculating annual taxes.  This is not to be confused with fair market value, as a value range is provided by the La Tax Commission and our office has selected $370.00 fair market value ($37.00 per acre assessed value) from this range.
   
    A. In order to be classified as bona fide agricultural, horticultural, marsh or timberland, and assessed at its use value under the provisions of Article VII, Section 18(C) of the Louisiana Constitution of 1974, it must:
   

1. Meet the definition of bona fide agricultural, horticultural, marsh or timberland as described in Section 2302 of Title 47 of the Louisiana Revised Statutes of 1950 and the eligibility requirements of R.S. 47:2303; and

    B. In the case of bona fide agricultural, horticultural or timberland:
   

1. The land must be at least three acres in size or have produced on average gross annual income of at least $2,000 in preceding years; and

   

2. The landowner must sign an agreement that the land will be devoted to one or more of the designated uses as defined in Section 2302 of Title 47 of the Louisiana Revised Statutes of 1950 and meet the eligibility requirements of R.S. 47:2303.

    C. The assessor shall keep the application on file from the date of application until December 31 of the year following expiration of the last year included in the application (Jefferson and Orleans Parishes only) or,  loss of eligibility (all parishes), whichever comes sooner.
     
     
      Download Forms:
      downloadAddress Change Estate Form
      downloadAddress Change Form
      downloadUse Value
         
  Link LA Tax Commission Tax Roll  
     
  Adobe Download Adobe Acrobat Reader  
       

 
Plaquemines Parish Assessor's Office
P.O. Box 7129 . Belle Chasse, LA 70037-7129

Main Line (504) 934-6570, Real Estate (504) 934-6575. Business/Personal Property (504) 934-6585

 
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