Voters will consider a 10-mill property tax renewal that would continue an existing, dedicated funding source for Avoyelles Parish Schools. The renewal is divided into two separate propositions:

Proposition 1 (5 mills)
Supports school operations, including:

• Employee salaries and benefits

• Instructional materials and student supplies
  
  

Proposition 2 (5 mills)
Supports facility and infrastructure needs, including:

• Building maintenance and repairs

• Roof and HVAC repairs or replacements

• Capital improvements
  
  

Together, these two propositions continue funding for both daily school operations and long-term facility upkeep.

Avoyelles Parish Schools receive funding from a dedicated ½-cent local sales tax. This revenue helps support essential operational needs such as:

• Utilities
  

• Facility upgrades and maintenance
  

• Instructional technology
  

• Classroom resources
  

• Athletic equipment and programs
  
  

This funding is generated through purchases of goods and services within Avoyelles Parish. For example, when you make a purchase locally, or order an item online that is delivered to an address in Avoyelles Parish, a portion of the local sales tax collected supports our schools.

1. Property Taxes

Property taxes paid by homeowners and property owners in the parish help fund local schools. Most notably:

• 10-Mill Residential Property Tax
  This tax is levied on the assessed value of residential property (see explanation: Assessed Value × Millage ÷ 1,000). A portion of the revenue generated supports:

• School operations (such as salaries, benefits, textbooks, instructional materials)

• Facilities and capital needs (maintenance, repairs, infrastructure)

2. Local Sales Tax

• ½-Cent Parish Sales Tax
  This is a local sales tax collected on purchases of goods and services within Avoyelles Parish. Part of the revenue from this tax is dedicated to supporting Avoyelles Parish Schools.
  For example:

• When a purchase is made at a local business

• When an online purchase is delivered to a parish address
  A portion of the sales tax collected is used for school-related expenses such as utilities, maintenance, classroom technology, and equipment.

 

Both of these taxes are up for renewal this election cycle because they are scheduled to expire.

How Property Taxes Are Calculated in Louisiana

In Louisiana, property taxes are based on your property's assessed value, not its market or appraisal value.

Assessed Value vs. Market Value

• Market (or Appraised) Value is the estimated amount your property would sell for in today’s real estate market.

• Assessed Value is a percentage of that market value and is the amount used to calculate property taxes.

For residential property in Louisiana:

• Property is assessed at 10% of its fair market value.

Example:
If a home has a market value of $200,000, its assessed value is $20,000.
Property taxes are calculated using the assessed value, not the $200,000 market value.

Residential Land vs. Agricultural Land

Assessors determine value differently depending on property type:

• Residential Property: Assessed at 10% of fair market value.

• Agricultural (Farmland) Property: Assessed at 10% of its “use value,” which is based on the land’s ability to produce agricultural income rather than its development value.

Homestead Exemption

Louisiana law provides a homestead exemption for owner-occupied primary residences.

• The homestead exemption removes the first $7,500 of assessed value from taxation.

• This equals $75,000 of market value for residential property.

If your property qualifies for the homestead exemption, your taxable assessed value is reduced before taxes are calculated.

How Taxes Are Calculated

Property taxes are calculated using this formula:

Assessed Value × Millage Rate ÷ 1,000

If you qualify for the homestead exemption, the exemption is applied before this calculation.