St. John the Baptist Parish: Assessor's Office 2018 Inaugural Report

Rodney Blair Nicholas Chief Deputy Assessor

Dear Reader, My Staff and I would like to take this opportunity to introduce ourselves and to update you on our progress toward improving the quality of services we provide.

Since elected as Assessor of St. John the Baptist Parish, my primary goal was to bring a sense of community, economic growth and development to our parish.

It is my personal mission to ensure that each person who enters my office knows that we are here to serve, educate, support and increase economic growth of the parish. Our focus is to find new revenue opportunities that will help our community by implementing new software and technologies that allow us to track and monitor all vessels along the river. By doing so, this allows us to tax any watercraft that utilizes our rivers as a means of transportation, which equates to increased revenue. In addition, we have made major improvements in our database to ensure the accuracy of our tax roll and property assessments.

By staying very active in many of our local organizations and working closely with our local leaders, I am afforded the opportunity to understand the challenges and needs of the parish. As I work with government leaders, the Tax Commission, and Legislative and Watercraft committees, I am able to share and influence changes that impact our parish. There is still lots more to do, and I look forward to the upcoming years.

Thank you for the opportunity to serve as your Assessor.

I look forward to continuing to work with you.

Marissa Gordon Deputy Assessor/ Main Office

Kevin Prudhomme Main Office Manager/ Deputy Assessor

Laura Kindrick Deputy Assessor/Westbank Office

Lucien J. Gauff, III St. John Parish Assessor

Shelly Richard Deputy Assessor/ Main Office

Kenyatie Nelson Westbank Office Supervisor/ Deputy Assessor

All information provided herein is accurate as of press date.

ASSESSOR’S OVERVIEW St. John Parish Assessor’s 2018 Grand Recap Real Estate

$197,207,452.00

Public Service

$45,184,410.00

Homestead Exemptions

$85,123,231.00

Total Taxable

$450,548,765.00

Taxable Real Estate

$112,084,221.00

Total Millage Tax

$56,147,387.00

Personal Property

$293,280,134.00

Distribution of Local Ad Valorem Taxes EDUCATION

MILLS TAXES

LAW ENFORCEMENT

MILLS

TAXES

School Const.

3.650 1,644.503.43

Law Enforcement

16.00

7,208,779.63

School Gen Obl.

5.250 2,365,381.64

Law Enforcement

16.99

7,654,830.10

School Maintenance

4.330 1,950,876.66

School Obl. Refunding

0.250 112,637.22

LEVEE DISTRICT

MILLS

TAXES

School Obl. Series

1.430 644,284.90

Lafourche Basin Levee District

3.74

29,419.35

School Obl. Series 2013

1.560 702,856.26

Pontchartrain Levee District

3.52

1,554,534.09

School Obl. Series 2015

1.510 680,328.81

Flood Protection

7.00

3,153,842.18

School Ret Ben Acad. Imp Salaries

7.950 3,581,863.63

School Salaries

3.260 1,468,789.36

ASSESSMENT DISTRICT

MILLS

TAXES

School Salaries/Health Care

10.120 4,559,554.69

Assessment District

3.04

1,369,668.61

PUBLIC SERVICES

MILLS

Parish Wide Millage Rate

Animal Control

0.750 337,911.66

Eastbank 124.62

Council on Aging

0.990 446,043.40

Westbank 124.84

Court & Jail

1.000 450,548.88

Gen. Obl. Series Ref 2008

1.035 466,318.09

Gen Alimony 4.09

4.090 1,842,744.93

Juv. Detention Center

1.000 450,548.88

Library

9.940 4,478,455.89

Mosq. Abat. Dist

0.480 216,263.47

Parish Bond

4.195 1,890,052.57

Parish Bond 2011

2.118 954,131.16

Parish Bond 2013

1.241 559,131.16

Parish Obl. 2016

3.911 1,762,096.69

Public Hlth Unit

0.960 432,526.93

Public Bldg Mental Retarded

0.970 437,032.42

Recreation Facilities

2.250 1,013,734.99

Road Lighting District

3.830 1,742,878

TAXES

Important Information: St John Parish The St. John the Baptist Parish Assessor is responsible for discovery, listing, and valuing all property in St. John the Baptist Parish for ad valorem tax purposes; this property includes all real estate, all business movable property (personal property), and all oil and gas property and equipment.

The Assessor is responsible to the citizens of St. John the Baptist Parish to ensure all property is assessed in a fair and equitable manner.

The Assessor is responsible for 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 responsible for filing the annual tax roll with the Louisiana Tax Commission.

The Assessor must maintain the legal description of each property parcel, as well as maintain the ownership inventory of each parcel.

The St. John the Baptist Parish Tax Collector, which is the Sheriff, is responsible for sending tax bills and collecting taxes based on the assessment and the millage rates. The annual parish tax bills are sent out in the latter part of the year and are due

by December 31st of that year.

AD VALOREM TAX REVENUE Real estate has steadily increased over the years. Watercraft values have risen due to improved software technology, and public service values have steadily increased as well. However, there have been substantial decreases in machinery and equipment due to fewer new commercial and industrial projects, as well as personal property obsolescence and depreciation.

REAL ESTATE

MACHINERY & EQUIPMENT

YEAR

Taxable Value

REVENUE

YEAR

Personal Property REVENUE

2018 $112,245,981 $13,988,094

2018 $270,933,260 $33,763,703

2017 $109,096,945 $13,595,661

2017 $238,529,037 $29,725,488

2016 $108,976,504 $12,817,816

2016 $264,011,317 $31,053,011

2015 $106,462,661 $12,522,138

2015 $297,848,249 $35,032,911

2014 $106,089,394 $12,472,930

2014 $302,539,865 $35,569,611

WATERCRAFT OIL & GAS YEAR

Taxable Value

PUBLIC SERVICES REVENUE

YEAR

Taxable Value

REVENUE

2018 $22,347,088

$2,784,888

2018 $45,184,410

$5,630,881

2017 $22,921,918

$2,256,529

2017 $46,832,740

$5,836,296

2016 $9,645,608

$1,134,516

2016 $44,613,330

$5,247,419

2015 $4,086,817

$480,681

2015 $42,734,310

$5,026,409

2014 $3,698,329

$434,812

2014 $35,043,860

$4,120,106

According to the office for Louisana Economic Development: “The Louisiana Industrial Ad Valorem Tax Exemption Program (ITEP) is an original state incentive program, which offers an attractive tax incentive for manufacturers who make a commitment to jobs and payroll in the state. With approval by the Board of Commerce and Industry and local governmental entities, the program provides an 80% property tax abatement for an initial term of five years and the option to renew for five additional years at 80% property tax abatement on a manufacturer’s qualifying capital investment related to the manufacturing process in the state.”

St. John Industrial Tax Exemption (ITE) YEAR

REPORTED COST

TAXABLE VALUE

PROJECTED REVENUE

2017

36,401,427

3,658,343

455,902

2018 (2019) 108,805,000 8,855,902

1,103,622

2019 (2020) 3,393,061,461 341,002,675 42,495,751 2020 (2021) 473,037,000 47,540,218

5,924,462

2021 (2022) 28,010,000

2,815,005

350,805

2022 (2023) 67,473,255

6,781,062

845,055

2023 (2024) 163,187,329 16,400,326

2,043,808

REPORTED COST (INVESTMENT)

TAXABLE VALUE

3,768,928,472 376,698,308

PROJECTED REVENUE 46,944,138

*Note: In year 11 of useful life, the tax exemption expires and goes on tax roll at a depreciated value. Depreciation is calculated according to LTC guidelines.

CERTIFIED BY THE IAAO “It’s important for the Assessor’s office to use experience, as well as knowledge, to better serve the citizens of St. John Parish. This year, I successfully completed the Louisiana Assessors Association curriculum to become the first St. John Parish Assessor to be certified by the International Association of Assessing Officers.”

- Lucien J. Gauff III, Assessor

A professional certification from the International Association of Assessing Officers (IAAO) distinguishes the most knowledgeable, experienced and competent professionals worldwide.

According to the IAAO website, “A designation instantly establishes your qualifications and credibility and is a universal, portable measure of your capabilities recognized around the world. Designees report gaining confidence in their abilities and the respect of their peers and those they serve. Earning a designation is a rewarding experience, demonstrating that you have attained the highest level of professionalism.”

ShipTracks Discovering New Watercraft Revenue ShipTracks is an innovative ship-tracking platform designed to provide visibility and locations of ships and watercraft on the St. John Parish waterways.

ShipTracks reports answer the questions we need to know: • What ships are working in our parish?

• What is the vessel name?

• What time did the vessel arrive, and how long were they at the terminal?

• Who are the vessel owners?

Once the necessary information is obtained, the assessor’s office is able to print reports directly from ShipTracks. This data can be used for analysis and for capturing previously untapped revenue from personal property, such as ships, tugboats, barges and other watercraft.

The St. John Parish assessor’s office is thrilled to report that since the implementation of ShipTracks, the tax revenue collected from watercraft has more than tripled in St. John Parish.

Special Assessment Levels Since the year 2000, the state of Louisiana has allowed eligible taxpayers to apply for assessment freezes, which limit per-year increases in property value for the taxpayer’s primary residence. This is done in an effort to prevent older citizens who may be dependent on fixed incomes from being priced out of their homes.

The following chart outlines eligibility requirements for special assessment levels or homestead freezes in the state of Louisiana.

Qualified applicants may bring required documents to the Assessor’s Office during regular business hours.

65+ Age 65+ Freeze At least one owner of the home must be age 65 or older.

Disability Freeze: Owner of the home must be permanently and totally disabled.

Adjusted Gross Income, combined for all owners, cannot exceed $73,851.18 per year.

Adjusted Gross Income, combined for all owners, cannot exceed $73,851.18 per year.

Required Documents: Driver’s License or Birth Certificate, Federal Tax Return

Required Documents: Disability Awards Letter, Driver’s License or Birth Certificate, Federal Tax Return

Additional Benefits for Veterans

+ Disabled Veterans Freeze Owner of the home must have a service-connected disability with a 50% or higher disability rating.

Adjusted Gross Income, combined for all owners, cannot exceed $73,851.18 per year.

Required Documents: Disability Awards Letter, Driver’s License or Birth Certificate, Federal Tax Return

Disabled Veterans Additional Homestead Exemption Owner of the home must be a veteran with a 100% service-connected disability rating, or the surviving spouse of a veteran with a 100% service-connected disability rating.

Required Documents: Disability Awards Letter, Driver’s License or Birth Certificate

1801 W. AIRLINE HWY ROOM 103 LAPLACE, LA 70068-3346 LAPLACE PHONE: (985) 652-5311 FAX: (985) 652-8746 EDGARD PHONE: (985) 497-8788 FAX: (985) 497-5501