The assessed value of your property is determined by analyzing sales information of similar homes in your area. Your residential property then receives an assessed valuation of 10% of its estimated property value. For example, an estimated property value of $100,000 would calculate to an assessed value of $10,000.

Taxable property is divided into two classes. Real property includes land and all buildings, structures, improvement to the land, and mobile homes. Personal property includes machinery and equipment, fixtures, furniture, and other items that are movable in nature and utilized in a business. Household goods, vehicles licensed to operate on public highways, and personal effects are exempt from property taxation.

What determines the millage rate applied to your property? The millage rate in East Baton Rouge Parish varies from area to area, depending on the location of the property. Generally speaking, property within the city limits is usually subjected to the same rate, with the exception of property located in the downtown development district, the levee district, and the Comite River Diversion Canal district. Property outside of the city limits may have additional millages to cover items such as fire protection, road lighting, garbage, and the Comite River Diversion Canal.

Millage is the percentage of value that is used in calculating taxes. A mill is defined as 1/10 of 1 percent and is multiplied by the assessed value after any exemptions have been subtracted to calculate the taxes. (FOR EXAMPLE: If the tax rate is 100 mills and the total assessed value is $10,000 with no exemptions, the taxes would be calculated as $10,000 x .100 = $1,000.00.) If you would be calculating taxes on the same property and include a homestead exemption, the taxes would be ($10,000 - $7,500) x .100 = $250.00. This is extremely beneficial to the residents of the parish to be allowed to take advantage of this exemption. However, it is important to remember that the homestead exemption does not apply to municipal taxes.

Many times, as a voter of East Baton Rouge Parish going to the voting polls, you are asked to vote on millages for different government agencies or municipalities in your area. Each time a millage is passed, it ensures that the government agency will either increase revenue or if it is a renewal, it will ensure that that agency keeps receiving revenue for the number of years stated in the proposition. It is important to remember that each time a new millage is passed, your property taxes will increase.

In addition to a millage rate on your tax bill, many parts of the Parish now levy annual fire district fees and/or crime district fees. Please be sure to include these additional amounts when paying your taxes.