The Evangeline Parish Assessor's Office must appraise and assess value on approximately 24,000 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.
Residential Improvements:10% FMV
Commercial (includes personal):15% FMV
Commercial land:10% FMV
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:
Homestead Exemption- 7,500
Taxable Assessed Value2,500
Assumed Tax Ratex .107
The Evangeline 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 bills are sent out in the latter part of the year 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 millege rates for the parish. These governing bodies include the Evangeline Parish School Board, Evangeline Parish Sheriff, Evangeline 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.