Tax / Appeal Information

Taxes

The Sabine Parish Assessor is required by the Louisiana Constitution for the discovery, listing, and valuing all property in Sabine Parish for ad valorem tax purposes. This property includes all Real Estate, Business Movable Property (Personal Property), Oil & Gas Property and Equipment, etc. The Assessor is responsible to the citizens of Sabine Parish to ensure all property is assessed in a fair and equitable manner while at the same time ensuring that the assessments are calculated according to the Constitution of the State of Louisiana and the Revised Statutes that are passed by the Legislature. The Assessor is also responsible for filing the annual Tax Roll with the Louisiana Tax Commission. In addition, the Assessor must maintain the legal description of each property parcel as well as maintain the ownership inventory of each parcel.

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 the latter part of the year and are due by December 31 of that year. You can search online for your tax bill at http://snstaxpayments.com/sabine.

The different governing bodies within Sabine Parish set millage rates. These governing bodies include the Sabine Parish School Board, Sabine Parish Council, Sabine Parish Sheriff, and others. Also, there may be additional millages set for the individual Fire Districts, Lighting Districts, etc. These millages depend upon the location of the property.

The Sabine Parish Assessor's Office must appraise and assess the value on approximately 25,000 parcels of property. The value the assessor determines is called "assessed value" and is a percentage of fair market value or use value as prescribed by law. The assessed value is calculated as a percentage of the market value as provided for by law and is called the "assessment level."

Land (Residential and Commercial): 10% FMV
Residential Improvements: 10% FMV
Commercial Improvements: 15% FMV
Commercial Personal Property: 15% FMV

Taxes are calculated by multiplying the assessed value by the tax rate set by various millages, bond millage rates and parcel fees voted on by registered voters in different districts established by the Legislature or Constitution or established by Louisiana law. If the property is your home, you may deduct a maximum of $7,500 from the total assessed value before finding the taxable assessed value. A 100% disabled Veteran may deduct a maximum of $15,000. See examples below.

Residential Example
Fair Market Value $200,000.00
Assessment Level x 10%
Assessed Value $20,000.00
Homestead Exemption - $7,500.00
Taxable Value $12,500.00
Avg Millage Tax Rate .115
Total Property Taxes Due $1,437.50

Commercial Example
Land Fair Market Value $100,000.00
Assessment Level x 10%
Land Assessed Value $10,000.00
Building Fair Market Value $400,000.00
Assessment Level x 15%
Building Assessed Value $60,000.00
Total Taxable Value $70,000.00
Avg. Millage Tax Rate x .115
Total Property Taxes Due $8,050.00
Appeals Process

In order to appeal to the Louisiana Tax Commission a taxpayer must start at the parish assessor’s office. During a period of 15 days between August 1 and September 15th the assessment lists of each parish are open for public inspection. The assessor will publish in the local newspaper which two weeks apply to his/her office. During this period, taxpayers should check the values on their property, and discuss this with the assessor. If there is a disagreement, and the taxpayer wishes to protest the value, the taxpayer must at that time fill out a form “Notice of Appeal Request for Board of Review” (form 3101) and schedule an appearance before the parish Board of Review for a hearing held for this purpose. The date of the hearing of the Board of Review will also be published in the local newspaper.

The Board of Review office (Parish Council) in the parish will determine if any changes should be made to the assessment values in question. If either the assessor or the taxpayer is not satisfied with the determination of the Board of Review, either may obtain from the Board, an Appeal Form (Form 3103.A) for further review by the Louisiana Tax Commission. The Louisiana Tax Commission will consider any and all appeals timely filed in hearings that are open to the public. Those considering appeals are encouraged to consult the assessor, parish board of review and the Louisiana Tax Commission for specific procedures, dates, times, and places of all hearings.