The assessor is required by the Louisiana Constitution to list and value all property subject to ad valorem taxation on an assessment roll each year. The assessor has a responsibility to accurately, uniformly, and equitably determine the fair market value of all property in St. Charles Parish.
The “ad valorem” basis for taxation means that all property should be taxed “according to value.” The assessed value is a percentage of the “fair market value” or “use value” as prescribed by law. Property is assessed as follows:
- Land: 10% of its fair market value or use value
- Residential Improvements: 10% of fair market value
- Commercial Improvements and Commercial Personal Property: 15% of fair market value
The assessor does not raise or lower taxes. Ad valorem taxes are levied in the form of millages by the taxing bodies in St. Charles Parish, such as the Parish Council, Sheriff, school districts, levee districts, etc. (A full listing of the taxing bodies and the tax amounts levied is available at the bottom of our “About Assessments” page.) The amount of taxes you pay is determined by the total millage rate which is applied to your property’s assessed value.
The assessor does not collect taxes. The St. Charles Parish Sheriff collects all ad valorem taxes as Ex-Officio Tax Collector.
The assessor does not make the laws that affect property owners. The Constitution of the State of Louisiana, as adopted by the voters, provides the basic framework for taxation, and tax laws are made by the Louisiana Legislature. The rules and regulations for assessment are set by the Louisiana Tax Commission.