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Gardner
Tuesday, November 5, 2013
tax increase, although we have had renewals of specific taxes within the continued from page 1 47.2 mills.” after being elected in a two-man race The Parish does have a fire protection assessment tax, but it is not with 72% of the vote. “That was a humbling moment,’’ linked to a millage, just a flat fee. Gardner, who has two young sons People living in a mobile home pay acknowledged. “Although I had $36 a year for fire protection while a worked in the Assessor’s office for 14 conventional homeowner pays a flat years under Mr. Jackson, it was still fee of $48 annually. “One mill equals .001 of one dolan emotional moment when you realize that a majority of the voters in the lar,’’ Gardner noted. “Property is asParish have put their faith and trust in sessed at 10% of fair market value. you to uphold the integrity of the of- So if someone has a $100,000 piece fice.” of commercial property, it would be “The whole parish government assessed at $10,000. At our current revolves around the Assessor’s work ad valorem tax rate of 47.52 mills, because that is where the tax money the owner of the property would pay originates. We have to be extremely $475.20 in taxes.” fair and balanced with our assessment “For a homeowner, their tax bill is of the value of the individual property further reduced due to the homestead in the parish. We usually use the mar- exemption benefit. Non-profit orgaket value in making our assessments.” nizations such as churches and other “Sometimes we will use the cost organizations, as well as public faciliapproach to reinforce our market as- ties like schools, are exempt from the sessment,” Gardner, a native of Clin- ad valorem tax. Taxes on pipelines ton explained. “In rare occasions we and other utilities are established by can use the income approach to estab- the Louisiana Tax Commission, so lish a value, but we don’t like to use we do not have to deal with assessing that approach as all we are interested those businesses.” in is the true market value of the prop“No two days are exactly alike in erty.” the Assessor’s office,” Gardner, who Gardner’s office has pictures of has 7 full time employees plus one 95% of the structures in the Parish. part-time employee, acknowledged. These pictures are coupled with the “During certain times of the year, like breakdown printout of the assessed the period we are currently in, we value, the tax rate and the amount are preparing the tax rolls to be sent owed annually in taxes. to the Sheriff’s office so that he can “Our ad valorem tax rate of 47.2 send out tax notices in November in mills is the lowest in the state,” Gard- order for taxes to be paid by the first ner pointed out. “It was a little high- of the year.” er a few years ago, but we finished “We are always trying to stay on paying off a bond which caused the top of the new houses and structures amount in millage to drop. Since I’ve being built in the parish. That involves been associated with the Assessor’s a personal visit to the property to get office, we have not had an ad valorem pictures and gather information. Also,
we have to update this information on a regular basis. Most of the employees in the office, including myself, at one time or another make a visit to home and business owners to take pictures and gather information.” If a homeowner or business owner disputes the assessment placed on their property by the assessor, they have recourse to resolve the issue. The first step in getting redress is to visit with the assessor and present the reasons for the dispute to him. The second recourse step is to bring the dispute before the Police Jury. If a home or business owner still believes the assessment is in error, they can appeal to the LA State Tax Commission. The final appeal is with a duly elected District Judge. Gardner is much more than just the Assessor in East Feliciana Parish. Gardner is involved with the Boy
Scouts, the 4-H where both his sons show livestock, and the Chamber of Commerce. Perhaps his most prized involvement in the community is through his Assess & Serve Organization that conducts fundraisers and toy drives for kids at the Baton Rouge office of St. Jude. Also, Gardner works with the local organizations to provide food to those in need. Writer’s note: Even though East Feliciana Parish is a small parish with a low ad valorem taxes, that in no way diminishes the importance of the office. Although Gardner at age 48 is in his first full year in office, he is well trained for the job after serving as Deputy Assessor. There is no doubt that he is enthusiastic and sincere about his job, the parish, and preparing his office for the future.