What is a Use Value Appraisal?

 

What is a Use Value Appraisal?

Agricultural, horticultural, and timber land as defined by La. R. S. 47:2301 permits tracts of land that:

  • are bona fide agricultural, horticultural, marsh or timberland
  • greater than 3 acres and
  • have an average gross annual income of $2,000 in the preceding 4 years prior to application

to qualify at its use value rather than its fair market value. By easing some of the burden of property taxes for the owner, property placed in help preserve farmlands, timberland and open-space land for public enjoyment. The following tables are used to determine the value of land placed in use value for 2007 (tables are subject to change yearly):
WFAssessor

Agricultural Land

Since the law requires utilization of the property as agricultural land in order to qualify for the agricultural use value classification. It must be "engaged in the production of crops, plants, animals, nursery or floral products." The Assessor may ask about property income, ownership and other information needed to determine how the property is used and how it should be valued.

Timberland

Property owners requesting consideration for Timberland must file a use value application to the Assessor's Office. Forest land classification is determined the modern Soil Survey produced by the United States Department of Agriculture. An application must be completed to have a property considered for use value. Before applying, a property owner should carefully review the application.
Property owners may obtain the forms to apply for use values and values from the Assessor's Office. Contact the Assessor's Answer Center by using the Contact us function of the website or, by phone 225-635-3350.

Marsh Land

The classification of marshland applies to certain parishes specified by the Louisiana Tax Commission. West Feliciana Parish is not one of the parishes specified.

 

Public Notice

Notice is hereby given that I have completed the listings of all property in the Parish of West Feliciana and have established the valuations thereon and that the said listings will be exposed in my office, 4785 Prosperity Street, Courthouse Annex of West Feliciana Parish, Saint Francisville, Louisiana between the hours of 8:30 a.m. – 4:30 p.m. for public inspection and correction for a period of fifteen (15) calendar days beginning the 15th day of August, 2017. Any Taxpayer or other interested party desiring to examine an assessment may call or visit my office during this 15-day period.

Randy Ritchie, CLA

Assessor, Parish of West Feliciana