Erroll G. Williams, Assessor Erroll G Williams, Assessor OUR GOALS: Accuracy: Our mission is to make sure every property owner in Orleans Parish pays their fair share--no more, no less. Professionalism: Our customer service agents build and maintain a quality community, and are trained to provide the information you need with the courtesy you deserve. Accessibility: Fair and equitable property valuations are our goal; visit www.nolaassessor. com to see all property assessments for every parcel in Orleans Parish. INSIDE THIS ISSUE What we do...2 Top office improvements...4 THANK YOU, NEW ORLEANS Being elected for a second term as our city s first single Assessor is a tremendous honor. Offering courteous, professional service and spending your tax dollars wisely are the priorities of my Administration. I am hopeful that modernization of your Assessor s Office makes it easier for you to use our services, as we build the public s confidence that Orleans Parish assessments are fair and equitable. Please take the time to read this newsletter and explore our website www.nolaassessor.com. I hope you will give us your resounding endorsement. For the first time, you can now file appeals and business personal property tax forms online. You have a permanent Homestead Exemption in Orleans Parish. You can also submit your questions to staff via email. We have extended the open rolls period from two weeks to a month, and now provide two customer service sites outside City Hall to reduce wait times. The bottom line is we are here to serve you whether your question is related to residential, commercial or non-profit valuation or exemption issues. Yet, while we ve made significant changes, some things remain the same: Loyalty, dedication to purpose, the importance of family and service. These are principles instilled in me as a child, and I continue to stand by them after 35 years of public service. I am ever grateful for your support. I am proud to have raised my two daughters here, with my wife Cynthia. I appreciate the education I gained from Dillard University and Tulane, which enabled me to work with every mayor since Moon Landrieu and Dutch Morial, when I started in the City Finance Administration. Since 1985, when I first was elected as Assessor, I knew this was the only elective office I ever wanted to hold. Thank you for allowing me to continue to serve you. Sincerely, The Open Rolls Period...5 How to use our website...6-7 Tax exempt properties...9 Erroll G. Williams Homestead Exemptions... 10 Visit us online: www.nolaassessor.com EAST BANK: City Hall, 1300 Perdido Street, City Hall Room 4E01 (504) 658-1300 WEST BANK: Algiers Courthouse, 225 Morgan Street (504) 368-7642 Office Hours (East and West Bank): Monday - Friday, 8:30 a.m. - 4 p.m.
WHAT DOES THE ASSESSOR S OFFICE DO? Every property in Orleans Parish has value. The Assessor s Office places a value on land, homes, commercial buildings and other taxable property in Orleans Parish as fairly and accurately as possible. HOW DOES THE ASSESSOR SET VALUE? The Orleans Parish Assessor utilizes a Computer-Assisted Mass Appraisal system for maintaining property data and values to achieve greater tax equity through a uniform, transparent automated system. The public can access this data at www.nolaassessor.com and download an informational flyer specifically about the Computer Mass Appraisal System (CAMA). WHAT DOES THE ASSESSOR NOT DO? Please note that your Assessor does not set the tax rate, mail out tax bills, or collect payments for taxes. All questions about payment of municipal taxes should be directed to the City Bureau of the Treasury, (504) 658-1701 or visit Room 1W40, City Hall, 1300 Perdido St., New Orleans. HOW OFTEN IS PROPERTY VALUED? The Louisiana Constitution requires the Assessor to review the value of all properties in a parish at least once every four years. Circumstances, such as occurred after Hurricane Katrina, may prompt an extraordinary property reevaluation when properties within a neighborhood or geographic area of the parish experience damage, demolition, renovations or additions, or some significant change. WHEN ARE NOTICES OF ASSESSMENT MAILED TO PROPERTY OWNERS? A Notice of Assessment will be mailed by the Assessor s Office to the owner if the property s value has changed by more than 10 percent since the last assessment. The open rolls period is from July 15 to August 15 in any given year to discuss your Notice of Assessment. DO CHANGES IN PROPERTY VALUES IMPACT THE PROPERTY TAX RATE? Remember, taxing authorities not the Assessor set the rate at which property is taxed; the Assessor estimates the value of the property. If your property s value increases and the tax rate remains the same, you will most likely pay more in property taxes because the calculation of your taxes is based on the value of the property. The Louisiana Constitution requires homes to be assessed at 10 percent of their fair market value. For example, a $100,000 home has an assessed value of $10,000. This is the value to which the tax millage rate is applied. Commercial and industrial buildings are assessed at 15 percent of their fair market value. HOW DOES THE ASSESSOR DEFINE A NEIGHBORHOOD FOR VALUATION PURPOSES? An assessment neighborhood is a geographical area within Orleans Parish that has a high degree of uniformity in character, even though the size, age and construction-type of homes vary. WHAT CAUSES MY PROPERTY VALUE TO CHANGE DURING A VALUATION PERIOD? Your property can gain or lose value. Assessed property value changes due to market fluctuations on a local, regional and national basis. 2
WHAT IS THE MILLAGE RATE? Property taxes are levied by what is known as a millage rate. One mill is one-tenth of one percent or.001. There are 14 different public authorities, such as public schools and the water board, with dedicated millages to receive a portion of property taxes collected in Orleans Parish. In 2014, these millages totaled 148.77 on the eastbank and 149.66 on the westbank, and covered government services, like the police and fire departments, and additional fees for enhanced security, economic development or other special purposes. Orleans Parish Taxing Authority/Purpose and Rate of Millage Levied (2014) City of New Orleans, Fire and Police...6.40 City of New Orleans, General Fund... 15.10 City of New Orleans, Public Library... 3.14 Board of Liquidation...25.50 Sewerage and Water Board...16.43 Audubon Institute, Zoo...0.32 Audubon Institute, Aquarium...2.99 School Board...45.31 Levee Board, Orleans East Bank District... 11.67 Levee Board, Algiers District... 12.76 Law Enforcement District...2.90 Economic Development...1.82 Parkway and Recreation Department...3.00 Capital Improvement...1.82 Street and Traffic Control...1.90 Police and Fire (value not covered by Homestead Exemption)...10.47 Total East Bank, Orleans... 148.77 Total West Bank Orleans... 149.66 CUSTOMER SERVICE IMPROVEMENTS AT YOUR ASSESSOR S OFFICE: 1. The amount of time the public has to review the assessment of their property with the Assessor has been increased from just 15 days in August to 31 days between July 15 and August 15 of every year. 2. Assessor Williams has established three locations for review of the assessment rolls between July 15 and August 15. Please call 504.658-1300 if you are unsure which location is most convenient: The Assessor s Office East Bank Office, 4th floor of City Hall, 1300 Perdido St.; The Assessor s West Bank Office, Algiers Courthouse, 1st floor, 225 Morgan St.; and, Lakeview Christian Center, 5885 Fleur De Lis Dr. (this location subject to change; please confirm with the Assessor s Office). 3. No appointments are ever necessary to visit the Assessor s East and West Bank Offices, during open rolls period or otherwise. The offices are open Monday-Friday, 8:30 a.m. to 4 p.m. 4. The Assessor now accepts questions and comments online at www.nolaassessor.com, so individuals do not have to call or visit an office to obtain information. 5. Service areas at City Hall have been upgraded to reduce wait times and accommodate more people. 3
A RECOVERED CITY, A REORGANIZED ASSESSOR S OFFICE Eighty percent of New Orleans was flooded when the levees failed following Hurricane Katrina, and more than half of all properties took on at least three feet of water or more. When the Assessor Offices were officially consolidated as a reform after the 2005 storms from seven districts to a sole Assessor with one approach to valuation of properties, Orleans Parish took a huge step forward in eliminating extreme valuations in properties (see graph below). INTRODUCTION OF CAMA A citywide revaluation began in 2011 and has been completed with a uniform process called Computer Assisted Mass Appraisal (CAMA). In the most simplistic terms, this means there is now a level playing field for all property owners: Data collection on properties has been modernized so that inconsistencies are removed, accuracy is improved, human error is reduced, and public access to the data is enhanced. Orleans Parish Pre Vs Post Single Family Revaluation 1,600,000 ALL APPRAISERS MUST BE CERTIFIED Our staff is committed to bringing fair, accessible assessment information to the public. While we have standardized processes, 1,400,000 improved efficiencies and data integration, and developed systems of quality control, the individual appraiser is still at the center of this process for personal and real estate property. It is now a requirement for appraisers to be certified by the International Association of Assessing Officers (IAAO) and to meet continuing education standards. 1,200,000 Orleans Parish Pre Vs Post Single Family Revaluation Total Market Value 1,000,000 800,000 Pre-Revaluation Single Family Post-Revaluation Single Family 600,000 400,000 200,000 0 0 1,000 2,000 3,000 4,000 5,000 6,000 7,000 8,000 Orleans Parish variation in assessments prior to a single assessor Pre Revaluation Single Family The blue dots indicate variances in assessment values for similar homes prior to 2011; the introduction of a uniform valuation process has brought more uniformity, as indicated by the red dots, which form a more consistent arc. Bldg Sqft Post Revaluation Single Family TOP IMPROVEMENTS AT YOUR ASSESSOR S OFFICE: www.nolaassessor.com Our website provides you increased access to your property records and the records of over 166,000 parcels of land in Orleans Parish. All the research the Assessor s Office can make public about a parcel of land is now available at your fingertips: assessed value, special assessments, tax information. This transparency in records helps identify inconsistencies and allows you to compare valuations with like properties. VIEW YOUR PROPERTY, OR ANY PROPERTY IN ORLEANS PARISH, ONLINE The website, www.nolaassessor.com, utilizes pictometry so you can see any property in Orleans Parish from a bird s eye view and zero in on individual sites to examine its assessment data. By December, 2014, there will even be street-level photos of all properties in Orleans Parish. FILE DOCUMENTS ONLINE Increasingly, we are allowing certain key documents to be filed online. At this time, online filings are limited to appeals of property value assessments and the LAT 5 business personal property tax forms. Appeals are only allowed to be filed during the annual open rolls period. LAT 5 forms must be received annually by April 30. 4
A Property Owner s Guide to the Open Rolls Period in 10 Easy Steps 4 Mark your calendar: the rolls are open July 15 August 15. Go online and look up your property by using the Search Records function at nolaassessor.com. Ask yourself: does the estimated market value reflect what the property would sell for today? If that value looks fair to you, then you re done. Parcel Map nolaassessor.com Click on Show Parcel Map from your property record at nolaassessor.com to see a satellite image of your property. If you think your property value is assessed incorrectly, go to the Assessor s Office for a meeting with a Customer Service Representative. This is the start of an informal appeal process. Bring with you photos and documents that explain why the value should be changed. Documents should include a recent appraisal (if available), homeowners insurance, or estimate of cost of repair from a contractor. You may submit appeals online by visiting nolaassessor.com and clicking the box File Appeal Online. If the Assessor s Office cannot resolve the issue, the appeal is forwarded to the Board of Review. WHAT IF I DISAGREE WITH THE VALUE THE ASSESSOR PLACES ON MY PROPERTY? Information about how to appeal the assessment value is at www.nolaassessor.com. All appeals must be made directly to the Assessor between July 15 and three business days after August 15. If you think the value is still incorrect, you may submit, via mail or online, a formal Board of Review appeal to the Assessor s Office between July 15 and no later than 4:00 p.m. August 20. If you or the Assessor s Office disagree with the Board of Review s decision, appeals can be submitted to the Louisiana Tax Commission. 5
How to Read Your Property Record at www.nolaassessor.com The Assessor s Office is your ally in helping a property owner review the facts about a property s record, its features, and its comparison to other neighboring properties so an accurate, fair value can be set. At www.nolaassessor.com you can: 1. Calculate your property taxes using the online tax calculator 2. Learn about property tax exemptions for which you may be eligible 3. View images of your property DOE JOHN 9999 COLISEUM ST ST NEW ORLEANS, LA 70115 LA 70115 9999 COLISEUM ST RESIDENTIAL PARID - PROPERTY ADDRESS OF RECORD 1st Identifier YOUR LOCATION IN A CITY BLOCK 2014 $30,000 $120,000 $150,000 $3,000 $12,000 2013 $30,000 $120,000 $150,000 $3,000 $12,000 2012 $30,000 $120,000 $150,000 $3,000 $12,000 6
ONE OF SEVEN DISTRICTS 2nd IDENTIFIER YOUR NEIGHBORHOOD SPECIAL ASSESSMENT Extra millages voluntarily added for special purposes like security YOUR ASSESSMENT AREA BOUNDARIES $12,000 $15,000 $7,500 $7,500 Y LTC-12 SHOW PARCEL MAP Satellite image of your property $12,000 $15,000 $7,500 $7,500 $12,000 $15,000 $7,500 $7,500 BOR-12 FINAL VALUE DETERMINED BY LOUISIANA TAX COMMISSION YOUR SALES RECORDS INFORMATION FINAL VALUE DETERMINED BY BOARD OF REVIEW 7
Five Easy Steps to Understanding Your Annual Property Value Assessment Notice 1 Make sure your account information is accurate. Check the property address, the owner name(s), and notify the Assessor s office online of any inaccuracies. 2 This notice tells you if your assessed property value has changed. The value may increase or decrease due to current real estate market trends or based on changes you made to your property. 3 Make sure all exemptions or freezes are properly applied. If you believe you are eligible for exemptions that are not listed, visit your local Assessor s Office to qualify for applicable tax reduction programs. 4 This is not a tax bill. This is a notice showing what your local Assessor believes the property is worth. However, it is this value of the property upon which the City s tax collector will calculate and issue our property taxes for 2015. 5 The notice explains what you can do if you disagree with the property s assessed value. You can meet with a representative of the Assessor s Office between July 15th and August 15th, or you can formally file an appeal with the Board of Review to the Assessor s Office in person, by mail, or online by August 20th. LAND : BUILDING(S): HOMESTEAD EXEMPTION: PERSONAL PROPERTY: TOTAL FAIR MARKET VALUE: TOTAL ASSESSED VALUE: THIS IS NOT A TAX BILL Erroll G. Williams, Assessor P.O. Box 53406 New Orleans, LA 70153-3406 504-658-1300 at City Hall 504-368-7642 at Algiers Courthouse John Doe 0000 Street Address New Orleans, Louisiana 70004 RE: Tax Bill No: NOTICE OF ASSESSMENT FOR 2014 2015 Ward CURRENT YEAR PREVIOUS YEAR CHANGE All land is assessed at 10% of fair market value. The only exception is property of three or more acres found eligible for land use. That value is set by the State. All residential structures are assessed at 10% of fair market value. All commercial structures are assessed at 15% of fair market. If you agree with this assessment, keep it for your records. If you disagree with this assessment please see reverse side for instructions. Thank you for giving my office the opportunity to serve you. Erroll G. Williams, Assessor Orleans Parish You may visit us at the following locations: City Hall 1300 Perdido Street 4 th Floor Taxes are due January 1, 2014. Algiers Courthouse 225 Morgan Street 1 st Floor Please turn page BEGINNING JULY 22: Lakeview Christian Center, 5885 Fleur De Lis Drive 2 nd Floor 8
5,000,000,000 4,500,000,000 Orleans Parish Yearly Assessment Value Summaries Orleans Parish Yearly Assessment Value Summaries 4,000,000,000 3,500,000,000 Non Profit Parcels Homestead Exemptions Net Taxable 3,000,000,000 2,139,195,784 2,220,565,420 2,387,116,125 2,501,913,541 2,500,000,000 2,000,000,000 1,517,128,426 2,007,647,205 2,044,391,080 1,500,000,000 1,132,350,069 1,371,794,695 369,116,386 384,016,970 392,534,175 437,893,609 1,000,000,000 465,989,854 328,893,870 294,848,833 304,121,615 330,274,990 500,000,000 868,759,733 793,634,854 792,116,770 833,355,870 866,029,220 1,244,618,590 1,322,171,860 1,293,532,090 1,370,879,450 0 2005 2006 2007 2008 2009 2010 2011 2012 2013 Non Profit Parcels Homestead Exemptions Net Taxable Property values have steadily recovered in Orleans Parish since 2005 for taxable properties, as has the number of non-profit properties claiming tax exemptions. THE FIRST CITY ONLINE DIRECTORY OF TAX-EXEMPT PROPERTIES Non-profit organizations apply to the Assessor s Office for property tax exemptions for any non-income producing properties in their possession. A tax-exemption is granted when an organization meets the criteria established by state law. For the first time in the city s history, a directory of all tax-exempt properties is available for public inspection at www.nolaassessor.com. NON-PROFIT ORGANIZATIONS CAN SEEK PROPERTY TAX EXEMPTIONS Non-Profit Organizations must apply to the Assessor s Office for property tax exemptions for any non-income producing properties in their possession. Such designated properties will be regularly inspected by the Assessor s Office to determine continued eligibility. To obtain an exemption, a Non-Profit Organization must provide documentation to the Assessor s Office: 1. State of Louisiana Non-Profit Exemption Application; 2. Determination Ruling Letter from the Internal Revenue Service (IRS); 3. IRS T-900 Form; 4. Articles of Incorporation; and 5. State of Louisiana Non-Profit Certification. 9
HOMESTEAD EXEMPTION: ONCE GAINED, PERMANENTLY APPLIED As of January 1, 2012, the Homestead Exemption you receive on the property where you reside in Orleans Parish is permanent, as long as you continue to own the property and declare it as your domicile. Once you successfully apply for the Homestead Exemption, you no longer need to reapply on an annual basis. ONE HOME, ONE HOMESTEAD EXEMPTION A domicile is one s permanent, owned residence. A person can have only one domicile. Every homeowner in Orleans Parish is able to claim an exemption from property taxes for the first $75,000 of value of their domicile or the home they occupy as their primary residence, guaranteed by the State Constitution. As of March 15, 2014, the Homestead Exemption is increased to the first $150,000 of a home s value for those declared 100 percent disabled by the U.S. Department of Veterans Affairs. This exemption will start to be applied in the 2015 Assessment Year; it is not retroactive. OTHER EXEMPTIONS: AGE, DISABILITY, VETERANS Homeowners who are 65 years of age or older, have a permanent disability, or are the documented surviving spouse of a member of the armed forces or Louisiana National Guard killed in action, missing in action, or a prisoner of war may qualify for a Special Assessment Level (SAL) if they meet certain conditions. The SAL places a freeze on the property s assessed value, even though the appraised value may continue to fluctuate with the market. HOW TO FILE FOR A HOMESTEAD EXEMPTION To claim a Homestead Exemption, a person must appear in person at the Assessor s Office and present the following: 1. Proof of ownership (Act of Sale or Warranty Deed); 2. A valid Louisiana Driver s License or Louisiana State I.D. (address must correspond to property s address on application); 3. A current unpaid Entergy bill for the property, with service location and mailing address being the same, showing standard residential usage; OR 4. A landline telephone bill or cable bill (Direct, Dish or Cox). The office does not accept Sewerage & Water Board bills as proof of residency. HOW TO FILE FOR 100 PERCENT DISABLED VETERANS EXEMPTION To claim a Homestead Exemption for a 100 percent Disabled Veteran, the following must be presented: 1. Proof of ownership (Act of Sale or Warranty Deed); 2. Proof owner qualified for the current year s Homestead Exemption; 3. A valid Louisiana Driver s License or Louisiana State I.D. (address must correspond to property s address on application); 4. A current unpaid Entergy bill for the property, with service location and mailing address being the same, showing standard residential usage; 5. A letter from the Veterans Administration (VA) which states the veteran owner is 100 percent disabled; and 6. Proof of annual income (adjusted gross income from prior year s income tax return). HOW TO QUALIFY FOR AN AGE FREEZE To qualify for an age freeze, the homeowner must be at least 65 by August 1st in the year preceding the year the freeze goes into effect. Once successfully gained, this SAL is permanent and you do not need to reapply for it on an annual basis. Age-related abatements or freezes must be documented by: 1. A valid Louisiana Driver s License or Louisiana State I.D. (address must correspond to property s address on application); 2. Proof of annual income: 1040 adjusted gross income of prior year s income tax return. HOW TO QUALIFY FOR A DISABILITY FREEZE Disability SAL must be reapplied for annually. The Orleans Parish Assessor is asking the Louisiana Legislature to make this exemption permanent, but this approval has not been granted as of Summer, 2014. This special assessment is not to be confused with the 100 percent Veterans Disability. Disability-related abatements or freezes must be documented by: 1. A valid Louisiana Driver s License or Louisiana State I.D. (address must correspond to property s address on application); 2. A letter from a federal or state agency confirming the total disability; OR 3. A service-connected disability of 50 percent or more with a Veterans Administration (VA) letter of determination or notice of award; and 4. Proof of annual income: 1040 adjusted gross income of prior year s income tax return. 10
New Orleans Model 2006-2013 Orleans Parish Homestead Exemptions The number of Homestead Exemptions in Orleans Parish has declined since the storms of 2005, mimicking a decline in population. EXEMPTIONS DO NOT EXEMPT YOU FROM ALL TAXES The Homestead Exemption and SALs do not exempt you from paying dedicated police and fire millages, which everyone pays to the City of New Orleans. These millages are assessed by the City of New Orleans on all commercial and residential properties. YOUR ASSESSOR DOES NOT SET OR COLLECT TAXES The Assessor sets the value on which your property will be taxed by the agencies to which you, as a voter, dedicated the taxes. You receive your property tax bill in January. You should visit the City Treasury to pay your bill. Only visit the Assessor s Office in January if your Homestead Exemption or other Special Assessments were not properly applied. A tax calculator is available at www.nolaassessor.com; however, the calculator is a guide and may not reflect your actual tax bill from the City. WHAT IS A LAT 5 FORM OR BUSINESS PERSONAL PROPERTY REPORTING? In Louisiana, ad valorem taxes are levied on the assets used in a business. This includes inventory or merchandise, furnishings, fixtures, machinery, and equipment. Renovations or the build-out of leased space made by a business must also be assessed (referred to as a leasehold improvement). Licensed motor vehicles are exempt by state constitution. WHO MUST FILE? Any business having such assets in Orleans Parish must complete and file annually. MUST A BUSINESS FILE EACH YEAR? Yes, state law requires that a business owner must complete the LAT 5 or business personal property report in full detail, even if there have been no changes in the assets owned from year to year. WHAT INFORMATION IS NEEDED? A business is required to provide the replacement value of inventory in its existing condition; the year of acquisition and cost of all furnishings, equipment, and leasehold improvements; and the name and address of the owner of property consigned or leased/rented/borrowed by the business. LAT 5 forms are available online at www.nolaassessor.com 11
New Orleans Assessor s Office upgrades professional development certification of staff Assessor Erroll Williams congratulated nine employees with their Certified Louisiana Deputy Assessor pin recognizing their completion of the Louisiana Assessors Association professional development course. Those getting pinned, and receiving a certificate of achievement, are Brent Ardeneaux, Albert Coman, Jacquelyn Frick, Keith Lavigne, Aisha Malvoisin, David A. Mejia, James Miketa, Lisa Ross, and Thomas Sandoz. Seven employees who are already Deputy Assessors were also recertified: Darren Mire, Claude Mauberret, Juan Cousin, Marina Kahn, David Soublet, Russell Almaraz and Rhonda Williams. Since becoming the sole Assessor for the Parish of Orleans, Assessor Williams now requires all executive level employees to complete professional development training consistent with the profession. All office appraisers must also be professionally certified. The New Orleans Assessor s Office celebrates the certification and recertification of 16 Deputy Assessor s at the Louisiana Assessors Association annual meeting. Pictured are, from l., M. Kahn, K. Lavigne, J. Frick, Assessor Williams, D. Mejia, A. Malvoisin, B. Ardeneaux, L. Ross, T. Sandoz, J. Miketa and A. Coman. Erroll G. Williams receives Certificate of Achievement for Excellence in Financial reporting The Government Finance Officers Association of the United States and Canada awarded Assessor Erroll G. Williams with its Certificate of Achievement for Excellence in Financial Reporting for preparing an award-winning annual financial report. GFOA is a non-profit professional association serving approximately 17,500 government finance professionals and its CAFR is awarded after an impartial review panel determines the office has met high standards of full disclosure and clear public communications. The certificate is the highest form of recognition in the area of government accounting and financial reporting. Its attainment represents a significant accomplishment by a government office and its management, stated GFOA. East Bank Office New Orleans City Hall, 4th Floor 1300 Perdido Street, New Orleans, LA 70112 Phone: 504.658.1300 Fax: 504.658.1353 HOURS: 8:30 a.m. to 4 p.m., weekdays West Bank Office Algiers Courthouse 225 Morgan Street, New Orleans, LA 70114 Phone: 504.368.7642 Fax: 504.368.7651 HOURS: 8:30 a.m. to 4 p.m., weekdays www.nolaassessor.com follow @OrleansAssessor