The duties of the Assessor’s office include identifying, listing and valuing all property for ad valorem taxation, according to the Constitution of the State of Louisiana and the Revised Statues that are passed by Legislature. Property consists of land, buildings, inventory, furniture and fixtures, machinery and equipment, oil and gas wells including equipment, lease lines, pipelines, stored natural gas and public service utilities. It is our mission to assess property in a fair and equitable manner for both taxpayers and the taxing districts of Sabine Parish.

The different governing bodies within the parish set the millage rates for the parish. These governing bodies include the Sabine Parish School Board, Police Jury, Sheriff, Library, Assessment District and Council on Aging. There are also additional millages set for the individual Fire Districts, Water Districts, Hospital Districts and Recreation Districts that depend on the location of the property.

The Sabine Parish Tax Collector, which is the Sabine Parish Sheriff, is responsible for sending tax bills and collecting taxes based on the assessments and the millage rates. The annual parish tax bills are sent out in November and are due by December 31 of that year.

Each municipality within the parish is responsible for sending tax bills and collecting taxes based on the assessments and the millage rates for that municipality. Each municipality sets their own millage rates.

The Homestead Exemption was created to help reduce the burden of taxes on homeowners. At this time, the Homestead Exemption is set at $75,000. This means that if your property is valued at $75,000 or less, and you are eligible for and apply for the exemption, you will have no parish taxes. All of your taxes would be exempted by the Homestead Exemption Law. The Louisiana Legislature must pass a law, and the voters of the entire state must pass the new law at the voting polls before the amount of Homestead Exemption can be increased or decreased. The Homestead Exemption only applies toward your parish taxes. There is no Homestead Exemption for city taxes in Sabine Parish.

To qualify for Homestead Exemption you must own the property and live on the property. We require you to come to our office on the first floor of the Sabine Parish courthouse to apply.

You may only have a Homestead Exemption on one residence at a time. If you purchase a new home, we must cancel your Homestead Exemption on your old home before we can allow you Homestead Exemption on your new home.

Owners and residents of mobile homes are also eligible for Homestead Exemption on their mobile homes. It is not necessary for you to own the land that your mobile home is situated on. Just come by our office with documention (bill of sale, insurance, etc.) to identify the mobile home by serial number, make, model, length and width dimensions.

The Homestead Exemption may be canceled under different circumstances. The most common reasons are a change in ownership and non-payment of parish and/or municipal taxes. Questions about why your Homestead Exemption was canceled should be directed to the Sabine Parish Assessor's Office. You may be required to re-apply for the Homestead Exemption.

A Special Assessment applies to the homestead of person/s who are 65 years of age and older if the adjusted gross household income is below a certain level. For the tax year 2022, that level will be $100,000. The level may change from year to year, so it is advisable to check with your assessor’s office to determine whether you qualify. This special assessment will freeze the assessed value of the homestead for as long as the applicant owns and resides in the home and income does not exceed the maximum allowed. This Special assessment level is lost if improvements in excess of 25% of the home’s value are added. Proof of age and income is required at the time the application is signed. The freeze extends to a surviving spouse who is at least 55 years of age, and meets all other qualifications.

Disabled Veterans Special Assessment Level

• Can be any age.
• Income cannot exceed $75,594.07
• Must provide a service connected disability rating of 50% or more by the U.S. Dept of Veterans Affairs

Widows of Armed Forces Killed in Action or Spouses of MIA or POW

• Can be any age
• Income cannot exceed $75,594.07
• Must have verification that the spouse was a member of the Armed Forces or LA National Guard, who was killed in action or is currently MIA or POW

Permanently Totally Disabled

• Can be any age.
• Income cannot exceed $75,594.07
• Must be permanently and totally disabled as determined by a final non-appealable judgement of court or as certified by a state agency In addition to Homestead Exemption, there is an additional $75,000 Homestead Exemption for Disabled Veterans. To be eligible, you must have a service-connected disability rating of 100% by the U.S. Dept. of Veterans Affairs.

Millage is the rate that is used in calculating taxes. A mill is defined as 1/10 of 1 cent and is multiplied by the assessed value after any exemptions have been subtracted to calculate the taxes. For example: if the tax rate is 150 mills and total assessed value is $10,000 with no exemptions, the taxes would be calculated as $10,000 x .150 = $1,500.00. If, for the same house, you had a homestead exemption the taxes would be: $10,000 - $7,500(H.E.) = $2,500.00 x .150 = $375.00 in taxes. This demonstrates the importance of filing a homestead exemption.

Changes in millage rates can occur under these circumstances:

1. If the voters approve a millage change.
2. If the legislature approves the creation of a special district and grants authority to levy a millage.
3. Every four years the Assessors must reassess real property. State law provides that the tax collected in the year following a reassessment is adjusted so that it is equal to the tax collected the previous year on the same property tax base. The amount of millage is then adjusted up or down by the Louisiana Legislative Auditor's Office to satisfy this requirement. If the millage is lowered because of an increase in property values, it may be “rolled up” to the prior year's maximum millage after the taxing district complies with all applicable statutes and laws governing the millage levy process.

Amendment 2 on the November 8, 2022 ballot was passed by voters to allow Veterans who own, live and qualify in Sabine Parish for Homestead Exemption to:

• Exempt $7,500 assessed value of homestead property tax AND exempt $2,500 of assessed value from property taxes for veterans with service-related disabilities that rate between 50% and 69%.
• Exempt $7,500 assessed value of homestead property tax AND exempt $4,500 of assessed value from property taxes for veterans with service-related disabilities that rate between 70% and 99%.
• Exempt the total assessed value from property taxes for veterans that are 100% disabled or 100% unemployable.
• Allows the surviving spouse of the deceased disabled veteran to receive the exemption, even if the exemption was not claimed on the property before the veteran’s death, if the homestead exemption is in effect.

Veterans who qualify should visit the Veterans Administration Office located at 415 South Capitol St., Many.

You may reach them by phone 318-256-4131.  A new form, A25 is needed to get the exemption applied.

*It should be noted that the City Taxes (if applicable), will still have to be paid on the Homestead Exemption portion of the assessment.