How do I appeal my property tax assessment in Louisiana?

Louisiana property tax appeals are governed by La. R.S. Title 47, Chapter 17 (assessment) and 47:1989-1992 (appeals).

1. Reassessment Cycle

Louisiana reassesses every 4 years (most parishes — La. Const. art. VII § 18(F)). Orleans Parish reassesses every 4 years on the same cycle. Property is assessed at:

10% of fair market value for land and residential improvements.

15% for other property.

25% for public service property.

2. Public Inspection Period

Each parish assessor opens the assessment roll for public inspection for 15 days, generally between August 15 and September 15 (La. R.S. 47:1992). You must inspect the roll and discuss disagreements with the assessor first.

3. Parish Board of Review (BOR)

File a written appeal with the BOR (in most parishes, the parish council/police jury; in Orleans, the City Council sits as BOR) before the deadline set during the inspection period — typically within 3 business days after the inspection period closes. The BOR holds a hearing.

4. Louisiana Tax Commission (LTC)

Appeal a BOR decision to the LTC within 10 days under La. R.S. 47:1989. The LTC is a statewide administrative body and conducts a formal hearing.

5. District Court — Judicial Review

LTC decisions are appealable to the district court of the parish where the property is located within 30 days under La. R.S. 47:1998. The court reviews on the record.

6. Homestead Exemption

Louisiana's $7,500 homestead exemption (Const. art. VII § 20) — applied to assessed value — exempts owner-occupied homes from all property tax except municipal property tax in Orleans Parish. Special assessment freeze for seniors 65+ with income under approximately $100,000.

7. Industrial Tax Exemption Program (ITEP)

Manufacturers may apply for 80% exemption for up to 10 years, subject to local governing-body approval after 2016 reforms.

This is legal information, not legal advice.