Orleans Parish Assessor

Orleans Parish Assessor
Name	Orleans Parish Assessor

Orleans Parish Assessor

The Orleans Parish Assessor is the elected official responsible for determining property values in Orleans Parish, Louisiana, including the city of New Orleans. The office interacts with institutions such as the Louisiana Supreme Court, the Jefferson Parish Assessor's Office, the Louisiana Tax Commission, the Federal Emergency Management Agency, and the Internal Revenue Service. Assessments affect stakeholders including owners represented by firms like Guste, Barnett & Shushan, developers such as Hannan Group, and advocacy groups like the Greater New Orleans, Inc. and the Louisiana Budget Project.

Role and Responsibilities

The assessor administers ad valorem assessments under statutes including the Louisiana Constitution of 1974 and statutes enacted by the Louisiana Legislature, coordinating with entities such as the Orleans Parish School Board, the New Orleans City Council, the Orleans Parish Sheriff, the New Orleans Public Library, and the Regional Transit Authority. The office maintains rolls used by taxing bodies like the Pontchartrain Levee District, the New Orleans Aviation Board, the Sewerage and Water Board of New Orleans, and the Orleans Parish District Attorney. It provides data to real estate markets represented by organizations such as the New Orleans Metropolitan Association of Realtors, the National Association of Realtors, and the Urban Land Institute.

History

The assessor position traces roots to territorial and state developments involving figures like Bienville, administrative changes after the Louisiana Purchase, and reforms following events such as Hurricane Katrina and litigation before the United States Court of Appeals for the Fifth Circuit. Historic assessors engaged with institutions including the Port of New Orleans, the New Orleans Chamber of Commerce, the American Institute of Architects, and the New Orleans Jazz & Heritage Festival when property impacts from redevelopment compelled reassessment. Court decisions from the United States Supreme Court and rulings citing precedents like Brown v. Board of Education influenced equal protection claims about uniformity in assessments. Efforts to modernize occurred alongside programs from the United States Department of Housing and Urban Development, the Environmental Protection Agency, and the Federal Emergency Management Agency.

Office Organization and Administration

The office is structured with divisions mirroring practices in governments like the City of New Orleans administration, including appraisal, legal, information technology, exemptions, and customer service units that interface with vendors such as IBM, Microsoft, and Esri. It works with boards and commissions including the New Orleans Civil Service Commission, the Louisiana Board of Tax Appeals, and the Louisiana Legislative Auditor. Staffing draws from professional associations like the International Association of Assessing Officers, the American Society of Appraisers, and the Royal Institution of Chartered Surveyors, and training partners such as Tulane University, Loyola University New Orleans, and University of New Orleans.

Assessment Process and Methods

Assessments use methodologies aligned with guidance from the International Association of Assessing Officers and standards reflected in cases before the Louisiana Supreme Court. Valuation approaches include comparative sales influenced by markets tracked by Zillow, CoreLogic, and Moody's Analytics; income capitalization relevant to portfolios held by entities like Colony NorthStar; and cost approaches applied to public works financed by the U.S. Army Corps of Engineers. Exemptions and homestead relief follow statutes shaped by the Louisiana Constitutional Amendment process and programs coordinated with the Orleans Parish Assessor's Office staff, often litigated in venues like the United States District Court for the Eastern District of Louisiana.

Property Taxation and Valuation Data

The assessor compiles rolls used to calculate millages levied by taxing authorities including the Orleans Parish School Board, the New Orleans City Council, the State of Louisiana, the New Orleans Public Library Board, and special districts such as the New Orleans Mosquito, Termite and Rodent Control Board. Data systems interact with property records maintained by the Orleans Parish Clerk of Court, transactions recorded through Multiple Listing Service feeds, and building permit data from the New Orleans Department of Safety and Permits. Market trends involve actors like Brennan’s real estate firms, local investors such as Joseph Carnahan, and national lenders including JPMorgan Chase and Wells Fargo.

Controversies and Legal Issues

The office has been central to disputes involving alleged irregularities, civil suits involving plaintiffs represented by law firms such as Gordon Arata Montgomery Barnett, ethics complaints reviewed by the Louisiana Board of Ethics, and investigations by the FBI and the U.S. Attorney for the Eastern District of Louisiana. Litigation has reached the Louisiana Supreme Court and federal courts concerning equal protection, assessment uniformity, and due process claims involving parties like New Orleans property owners, neighborhood associations such as the Bywater Neighborhood Association, and redevelopment advocates including Lawrence N. Cohen. Allegations of mismanagement prompted audits by the Louisiana Legislative Auditor and media coverage in outlets like the Times-Picayune, the New Orleans Advocate, Nola.com, and national press such as The New York Times.

Notable Assessors and Elections

Key officeholders have included elected officials who campaigned with endorsements from organizations like the New Orleans Police and Justice Foundation, the Greater New Orleans, Inc., and labor unions such as the AFL–CIO. Elections involved candidates linked to politicians including Mitch Landrieu, Ray Nagin, LaToya Cantrell, and Cedric Richmond insofar as municipal politics intersected with assessment policy. Contested races drew scrutiny comparable to statewide contests for Louisiana Secretary of State and Governor of Louisiana, with runoff elections following rules administered by the Louisiana Secretary of State office and canvassed in venues like the Orleans Parish Courthouse.

Category:Orleans Parish, Louisiana