The Assessor is required to locate, identify, list, classify, value, and assess all property in the Parish for ad valorem taxation according to the Constitution of Louisiana and the laws of the state. Ad valorem means “according to value" - thus the amount of tax is based on the value of the property and not the ability to pay. This property includes all REAL property (land and buildings) and PERSONAL property (business movables and inventory).
The Assessor also tracks ownership changes; maintains maps of parcel boundaries; and maintains the legal description of each property parcel. This process culminates annually, with the filing of the Assessment Roll, a major source of revenue for law enforcement, education, fire protection, roads and drainage.
The Parish Tax Collector is the Rapides Parish Sheriff. All ad valorem taxes for the Parish are due by December 31 of the current year.
Alexandria, Woodworth, Cheneyville, Lecompte, Forest Hill, Glenmora, Boyce, Pineville, Creola and Ball send city tax bills and collect city taxes based on the assessments and millage rates for that particular municipality or village.
The Homestead Exemption was created to help reduce the burden of taxes on homeowners. At this time, the Homestead Exemption is set at $75,000. This means that if your property is valued at $75,000 or less, and you are eligible for and apply for the exemption, you will have no parish taxes. All of your taxes would be exempted by the Homestead Exemption Law. The Louisiana Legislature must pass a law, and the voters of the entire state must pass the new law at the voting polls before the amount of Homestead Exemption can be increased or decreased. The Homestead Exemption only applies toward your parish taxes. There is no Homestead Exemption for city taxes in Rapides Parish.
To qualify for Homestead Exemption you must own the property and live on the property. We require you to come to our office on the first floor of the Rapides Parish courthouse to apply.
You may only have a Homestead Exemption on one residence at a time. If you purchase a new home, we must cancel your Homestead Exemption on your old home before we can allow you Homestead Exemption on your new home.
Owners and residents of mobile homes are also eligible for Homestead Exemption on their mobile homes. It is not necessary for you to own the land that your mobile home is situated on. Just come by our office with documention (bill of sale, insurance, etc.) to identify the mobile home by serial number, make, model, length and width dimensions.
The Homestead Exemption may be canceled under different circumstances. The most common reasons are a change in ownership and non-payment of parish and/or municipal taxes. Questions about why your Homestead Exemption was canceled should be directed to the Rapides Parish Assessor's Office. You may be required to re-apply for the Homestead Exemption.
The Louisiana Legislature passed a constitutional amendment which benefits:
This Constitutional amendment freezes the assessed value of the property owners Homestead Exempted property. It does not apply to any other property, except that property which you have under Homestead Exemption.
It will freeze the assessed value of the property and may save you from paying an increase in taxes over the years. It does not freeze the millage rate. If voters pass any new millage or increase in millage your taxes will go up accordingly. Likewise, if any millages in your area decrease or expire, your taxes would go down accordingly.
An eligible owner will need to file only once for this special assessment level, by filing a signed application form with the assessors' office.
Please review the Special Assessment Level Freeze Flyer for information on how to qualify.
Millage is the rate that is used in calculating taxes. A mill is defined as 1/10 of 1 cent and is multiplied by the assessed value after any exemptions have been subtracted to calculate the taxes. For example: if the tax rate is 150 mills and total assessed value is $10,000 with no exemptions, the taxes would be calculated as $10,000 x .150 = $1,500.00. If, for the same house, you had a homestead exemption the taxes would be: $10,000 - $7,500(H.E.) = $2,500.00 x .150 = $375.00 in taxes. This demonstrates the importance of filing a homestead exemption.
Changes in millage rates can occur under these circumstances:
Louisiana Constitution, Article VII, Section 21, K(1) provides that in addition to the homestead exemption authorized under the provisions of Article VII, Section 20 of this constitution, which applies to the first seven thousand five hundred dollars of the assessed valuation of property, the next seven thousand five hundred dollars of the assessed valuation of property receiving the homestead exemption which is owned and occupied by a veteran with a service-connected disability rating of one hundred percent by the United States Department of Veterans Affairs shall be exempt from ad valorem taxation. The surviving spouse of a deceased veteran with a service-connected disability rating of one hundred percent shall be eligible for this exemption if the surviving spouse occupies and remains the owner of the property, whether or not the exemption was in effect on the property prior to the death of the veteran. If property eligible for the exemption provided for in this paragraph has an assessed value in excess of fifteen thousand dollars, ad valorem property taxes shall apply to the assessment in excess of fifteen thousand dollars.
To be eligible for this additional Homestead Exemption, the Disabled Veteran must currently own and reside in the property for which the exemption is being applied, AND must have a service-connected disability rating of 100%, verified by the United States Department of Veterans Affairs. If a Surviving Spouse of a Disabled Veteran is applying for the additional Homestead Exemption, they must currently own and reside in the property for which the additional exemption is being applied, AND the Disabled Veteran must have qualified for the additional exemption prior to their death.
To receive the additional Homestead Exemption you must meet the above qualifications and visit our office to apply.
Please review the Additional Homestead Exemption Flyer for more information.