请查看以下我们办公室经常收到的问题. Our friendly and professional staff is always available should you have any other questions or need additional information.
-
Q 问题
评税主任的工作是什么?
A 回答
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. 物业的评估方法如下:
土地 -其“公平市场价值”或“使用价值”的10%
住宅的改进 - 10%“公平市值”
商业 -(包括个人财产)- 15%“公平市场价值”
商业用地 - 10%“公平市值”
-
Q 问题
评税员不能做的事?
A 回答
评税员不提高或降低税收. The Assessor does not make the laws which affect property owners. 路易斯安那州宪法, 由选民通过, 提供税收的基本框架, 税法由路易斯安那州立法机关制定. 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, 等., 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, 哪些适用于你的物业的评估价值. 里程率, 由公众投票或由法律规定的, 是由区内所有税务机关共同征收的吗, 城市, 教区或州. This includes school districts, parish government, 执法 districts, 等. 里程率 is the basis for the budget needed or demanded by the voters to provide for services such as schools, 排水, 图书馆, 道路, 执法, 等. Millage rates are simply those rates which will provide funds to pay for those services.
-
Q 问题
物业多久重新评估一次?
A 回答
根据路易斯安那州修订法令47:2331, 不动产每四(4)年重新评估一次, 个人财产每年都要重新评估.
-
Q 问题
如何决定我的评税?
A 回答
达到你财产的“公平市场价值”, 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, 融资, 以及可能影响房产价值的经济状况. The Assessor may use any of the three nationally recognized approaches to value, 即, 销售或市场, 成本与收入. This data is then correlated into a final value by the Assessor. 在确定最终值之后, 价值的适当百分比, 或者评估水平, 按法例规定计算的“评估价值”.
-
Q 问题
什么是公平市场价值?
A 回答
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. 事情并没有那么简单, 然而, 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.
-
Q 问题
我的税是如何增加的?
A 回答
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. 如果你要改善你现有的财产, 例如, 增加一个车库或一个额外的房间, “公平市场价值”增加, 因此, 评估价值也会增加. 评估器还没有创建值. 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.
-
Q 问题
如果我不同意评税员对我财产的估价怎么办?
A 回答
作为纳税人, 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. 如果您遵守了这些法律要求, 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, 你可以亲自到我们办公室来讨论这件事. 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, 在和我们办公室讨论了这件事之后, 意见分歧仍然存在, you may appeal your assessment to the Ascension Parish Board of Review according to procedures set forth herein. 在审查了你的上诉之后, if the Board agrees with the Assessor and 意见分歧仍然存在, 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 司法区域法院(如你选择这样做).
在每年15天的公开期间, the Assessor’s Office is required to provide property owners the opportunity to review the assessed value. 这15天发生在8月15日到9月. 15th each year, and exact dates are published in the local newspaper and our 网站. All parcel information is always available on our 网站 and online map plus remember we have an Open-Door Policy all year long.
评税主任办公室不接受上诉. 申诉表格#3101可在以下网址找到 侧加速度.状态.la.us 或参考资料下的形式部分.
请将呼吁寄至:
日博365开户审查委员会/教区议会办公室
注意:肉桂G. McKey
P.O. 1659箱
冈萨雷斯，洛杉矶70707-1659
电话:(225)450-1234
传真:(225)450-1237
电子邮件: 肉桂.McKey@apgov.us -
Q 问题
如果我没有收到纳税通知怎么办?
A 回答
即使你没有收到税务通知, 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.
教区财产税:警长办公室:(225)621-8361或 http://snstaxpayments.com/ascension
城市财产税:
Donaldsonville:(225) 473-4247
索伦托:(225)675-5337
冈萨雷斯:警长办公室收的