I turned 65 in October and went to the Calcasieu Tax Assessor’s Office to have my property tax frozen. I was informed that I needed my tax returns to verify what I made in 2010.

I asked the lady if this was something new and she said the old assessor didn’t enforce it, but that they were now until we have a new assessor.

Now that we have a new assessor, what are the rules for freezing your property tax after reaching 65?

People applying for the special assessment must show proof of income — a requirement mentioned in the law that authorizes the assessment freeze, said Wendy Curphy Aguillard, the newly elected parish tax assessor.

She said the statute, a provision in the state constitution, “has very specific language concerning the qualifications” for the special assessment.

That language says people can’t receive the special assessment if their “adjusted gross income, as reported in the federal tax return for the year prior to the application for the special assessment,” exceeds a certain, inflation-adjusted amount — this year, $65,891.

The provision, passed by voters in 1998, freezes the property assessments of people age 65 or older; those with Defense Department service-connected disability ratings of 50 percent; spouses of service members killed or missing in action; and certain people with permanent, total disabilities.

Some of the criteria for maintaining the special assessment:

“The owner who is sixty-five years of age or older, or that owner’s surviving spouse who is fifty-five years of age or older or who has minor children, remains the owner of the property.”

“The owner who has a service-connected disability of fifty percent or more, or that owner’s surviving spouse who is forty-five years of age or older or who has minor children, remains the owner of the property.”

“The spouse of the owner who is killed in action remains the owner of the property.”

“The value of the property does not increase more than twenty-five percent because of construction or reconstruction.”

“A new or subsequent owner of the property may claim a special assessment level when eligible under this Section,” reads the law.

“The new owner is not necessarily entitled to the same special assessment level on the property as when that property was owned by the previous owner.”

For more information, call the Calcasieu Assessor’s Office at 721-3000.

•Online: Louisiana Tax Commission, www.latax.state.la.us.

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The Informer answers questions from readers each Sunday, Monday and Wednesday. It is researched and written by Andrew Perzo, an American Press staff writer. To ask a question, call 494-4098, press 5 and leave voice mail, or email informer@americanpress.com.