I would like to remind all homeowners that you may be eligible for the Louisiana Special Assessment Level that freezes the assessed value of your home with homestead exemption if you meet certain criteria. The special assessment level will freeze the assessed value of your home, but not the tax rate, which is subject to change. The freeze remains in effect as long as the property is owned by the applicant and the value does not increase by more than 25% due to construction or reconstruction.

Special Qualifications for Seniors:

The Special Assessment Level applies to the homestead of persons age 65 or older that have an adjusted gross income of less than $65,891.00. To qualify you must bring proof of income for the previous year such as a Tax Return of the Social Security Benefits Earnings Statement. This Special Assessment Level is lost if the property is transferred, improvements are made in excess of 25% of property value, or if the owner’s adjusted gross income exceeds the set level.

The surviving spouse can qualify if they are over 55 and meet the other qualifications of the exemption. You must be 65 years of age or older to apply for this freeze. This freeze is a permanent freeze. You do not have to sign up each year. After meeting the above listed requirements, you do not have to come in each year to reapply.

Special Qualifications for Persons with Disabilities:

Veterans with a service connected disability rating of fifty percent or more by the U.S. Department of Veterans Affairs and persons that are permanently totally disabled as determined by a judgment of a court or as certified by a state or federal administrative agency may qualify for the freeze if they meet the income requirement as stated above. There is no age qualification for this freeze. This freeze must be applied for each year, and the individual applying for the freeze must provide the Assessor's Office documentation that proves the amount of the disability.

Please note this freeze applies only to the land and buildings that are eligible for homestead exemption. Only the assessed values of these items will be frozen. The millage rate and therefore the taxes are not being frozen.

I believe that all senior homeowners, the disabled and qualifying veterans should take advantage of the benefits afforded by law that affect the amount of property taxes you may owe. For complete details about the program and to apply for the freeze, please come to the Assessor's Office located on the 2nd floor of the Acadia Parish Courthouse. Applicants need to bring their 2010 Income Tax Return AND valid Driver's License. If you need additional information, please call our office at 788-8871 or visit www.AcadiaAssessor.org Applications will be accepted up to but no later than June 30, 2011.

Sincerely,

Mike Goss
Acadia Parish Assessor