How are my property taxes created?

The Livingston Parish Assessor’s Office is committed to every resident having their property assessed fairly and impartially.

That is my office’s most important goal and one which I and my entire staff take very seriously. It is my desire to properly interpret laws to assess all property in Livingston Parish fairly, equitably and responsibly. As your Assessor, I maintain an open door policy so that each and every citizen feels that they are able to seek assistance from me or my staff.

- Assessor Jeff Taylor

The Livingston Parish Assessor’s Office must appraise and assess approximately 70,000 parcels of property. The assessed value is determined by a percentage of fair market value or use value as prescribed by law. Fair market value is determined by researching sales and real estate appraisals of similar properties.

The assessed value is calculated as a percentage of the market value as provided by law and is called the assessment level.

• Land (Residential & Commercial): 10% Fair Market Value

• Residential Improvements: 10% Fair Market Value

• Commercial Improvements: 15% Fair Market Value

• Commercial Personal Property: 15% Fair Market Value

Taxes are calculated by multiplying the assessed value by the tax rate. The tax rate is set by millages, bond millage rates and parcel fees voted on by registered voters in various districts. Those districts are established by the Legislature, Constitution or established by Louisiana law.

If you own and occupy your home, you may deduct $7,500 (Homestead Exemption) from the total assessed value before finding the taxable value. Other exemptions are available for disabled veterans. Click the button below to find out more.

There are 2 factors that determine property taxes, and it all begins with YOU.

Residential Example

• Fair Market Value: $250,000.00

• Assessment Level: x 10%

• Assessed Value: $25,000.00

• Homestead Exemption: -$7,500.00

• Taxable Value: $17,500.00

• Avg. Millage Tax Rate: x.115

• Total Taxes Due: $2,012.50