Louisiana property tax appeals
Review the sourced process overview below, then get the Louisiana DIY Appeal Kit with an evidence workbook, filing controls, official links, and an editable appeal letter in one PDF. No parcel-specific comps.
How a Louisiana appeal actually works
Every statement below is cited to its primary source and shows the date we verified it. Where we could not confirm something from a primary source, we say so instead of guessing. Dataset last re-verified 2026-08-13.
Missed the main deadline? Louisiana has 9 remedies most homeowners never hear about
County pages rarely surface these. Each one is a distinct legal route with its own clock.
Homestead exemption (the single most important Louisiana filter - most homeowners have NO parish tax liability to appeal)
La. Const. Art. VII, Sec. 20(A) exempts the bona fide homestead, owned and occupied, from STATE, PARISH, AND SPECIAL ad valorem taxes to the extent of $7,500 of ASSESSED valuation - at the 10% residential ratio, $75,000 of FAIR MARKET VALUE. COMMERCIALLY DECISIVE: it does NOT reach MUNICIPAL taxes. East Baton Rouge Parish Assessor: it 'does not exempt municipal taxes. If a property owner lives inside any city limits, he will owe some taxes regardless of the assessed value.' St. Tammany Parish Assessor: even a 100%-disabled-veteran full exemption does not reach 'municipality taxes.' LEAD QUALIFICATION: a homeowner at $75,000 or less FMV living OUTSIDE any municipality generally owes no parish ad valorem tax and has no economic reason to appeal; a homeowner INSIDE a municipality still owes city millage on the full assessed value and does have a reason to appeal even at low values. Above $75,000 FMV every dollar of over-assessment is also taxed at parish millage. Only one homestead exemption statewide per owner-occupied domicile; permanent while the owner continues to own and occupy; cancelled on sale or move. Extended exemptions layer on the base $7,500 assessed value: veterans rated 50-69% service-connected disability add $2,500 assessed value, 70-99% add $4,500 (East Baton Rouge Parish Assessor); additional first-responder exemptions of $2,500 assessed value exist.
When:
primary source · verified
Special assessment level - age 65 'senior freeze' (and disability / surviving-spouse variants)
La. Const. Art. VII, Sec. 18(G) freezes the ASSESSED VALUE of residential property receiving the homestead exemption, owned and occupied by a person 65 or older meeting the income test: the assessment shall not be increased above the total assessment for the first year the owner qualifies for and receives the special assessment level. INCOME TEST: adjusted gross income on the prior year's federal return may not exceed fifty thousand dollars; married-filing-separately AGI is combined; beginning tax year 2001 and each year after, the $50,000 limit is adjusted annually by the Consumer Price Index - the operative number for any year is the CPI-indexed figure, NOT $50,000. Signed application filed with the parish assessor (in Orleans, the assessor of the district where the property is located). DURATION: remains as long as that owner - or that owner's surviving spouse who is 55 or older or who has minor children - remains the owner, and as long as the property's value does not increase more than 25% because of construction or reconstruction. On sale it automatically expires on the last day of December of the year before the sale year and the property is immediately revalued at fair market value. Any millage applied to the special assessment level is not subject to limitation. MESSAGING NOTE: it freezes ASSESSED VALUE ONLY, not millage rates, so a frozen taxpayer's bill can still rise (Jefferson Parish Assessor). Parallel constitutional amendments extended a freeze to owners with certain disabilities effective January 1, 2007, and to surviving spouses of armed forces / Louisiana National Guard members killed in action, missing in action, or POW for more than 90 days; the disability-related freeze historically required annual reapplication in at least some parishes.
When:
primary source · verified
Damaged / destroyed / uninhabitable property reassessment after a declared disaster, emergency or fire
La. R.S. 47:1978.1 requires the assessor to reassess land or property (buildings, structures, personal property) damaged, destroyed, non-operational or uninhabitable due to a governor-declared emergency, a disaster, or fire, for the year the damage occurred, accounting for all damage, obsolescence and depreciation, 'whether the time fixed by law for filing assessment rolls has elapsed or not.' Assessments must be completed within six months (extendable by the LTC another six months on a reasonable showing). Three tracks by timing: (1) roll not yet certified to the Board of Review - damage reflected on the general roll, normal 15-day exposure / board / certification procedure applies, assessor advertising NEW exposure and board dates even if the normal statutory dates have expired; (2) roll already certified to the board - assessor prepares a SUPPLEMENTAL roll subject to the same contest rights; (3) roll already filed with the LTC - assessor may request a CHANGE ORDER, requiring the owner's agreement and a waiver of further contest rights. DEADLINE TRAP: if owner and assessor do not agree on a change order, the assessor mails its determination and the owner has only 15 DAYS from that mailing to contest to the LTC, and only 15 DAYS from mailing of the LTC's decision to appeal to district court - half the normal 30-day windows. A Section 1978.1 reassessment does not count as an Art. VII, Sec. 18(F) reappraisal and does not trigger millage adjustment.
When:
primary source · verified
Value carry-forward after a win (lock-in until the next mandated reappraisal year)
La. R.S. 47:1989(D)(5): the fair market value of real property established in a Board of Review determination, an LTC determination, or a final nonappealable court judgment reviewing correctness 'shall be utilized by the assessor for assessment purposes in subsequent tax years until reappraisal in a future mandated reappraisal year,' unless a change in the physical condition of the property would increase or decrease fair market value by more than twenty-five percent, justifying earlier reappraisal. LAC 61:V.3103(O) states the same for LTC decisions. It does not limit the assessor's ability or obligation to REDUCE an assessment because of a change in condition under R.S. 47:1978 or 47:1978.1. COMMERCIAL SIGNIFICANCE: because Louisiana real property is reappraised only every four years (R.S. 47:2331), one successful appeal can hold for the remainder of the cycle - materially raising the lifetime value of a single Louisiana appeal relative to annual-reassessment states.
When:
primary source · verified
Assessor's mid-stream reduction after certification but before the Board of Review complaint is filed
La. R.S. 47:1992(B)(3): if an assessor receives additional information from a taxpayer AFTER the lists have been certified to the Board of Review but BEFORE a complaint is filed with the board, the assessor MAY modify the assessment to make a REDUCTION based on that evidence. Any such reduction must be communicated to the taxpayer and the board no less than 24 hours before the board's public hearing. Nothing in the paragraph limits other statutory authority to make modifications. Practical use: a low-cost settlement lane avoiding a contested hearing, available in the narrow window between certification and the complaint filing.
When:
primary source · verified
Written request for advance notice of the current year's assessed value
La. R.S. 47:1992(A)(2)-(3): an owner or authorized agent may make a WRITTEN request for notice of the current year's assessment. It may be made no sooner than JUNE 1 and must be RECEIVED by the parish or district assessor no later than JUNE 15 of the same year. An agent must enclose written authorization from the taxpayer. The owner must supply the means of return (e.g., a self-addressed stamped envelope of sufficient size and postage). The assessor must deliver written notice of assessed value no later than close of business on the THIRD DAY of the inspection period; if an email address is supplied within the same window, the assessor must email the notice on the FIRST DAY of the inspection period. IMPORTANT LIMIT: the assessor's failure to provide notice does NOT extend the time for an appeal. SEPARATE AUTOMATIC NOTICE: LAC 61:V.3101(A)(1) requires the assessor, before opening the lists, to notify a taxpayer on Form TC-2 if the taxable assessment increases 15% or more over the prior year (R.S. 47:1987). RELIANCE DEFENSE: R.S. 47:1992(A)(1)(b) lets a taxpayer rely on the assessment shown in the list as a defense against any claim for additional ad valorem taxes, interest and penalties, unless the assessor shows the taxpayer received written notice of the change at least thirty days before the last day for board of review - and this reliance defense does NOT apply in Rapides Parish.
When:
primary source · verified
Payment under protest / bond in lieu, to preserve a refund during judicial review
A taxpayer who files suit under R.S. 47:1998 and whose taxes have become due must pay UNDER PROTEST or timely file a rule to set bond or other security under R.S. 47:2134, must cause notice to issue to the tax collector under R.S. 47:2134(B), and must serve the Louisiana Tax Commission as the officer designated to assess the property. The undisputed portion is paid WITHOUT protest. R.S. 47:1989(G) is taxpayer-favorable: a taxpayer challenging correctness under La. Const. Art. VII, Sec. 18(E) is NOT required to pay under protest or post security while the challenge is pending before the commission, nor during an appeal of the commission's determination brought by any party other than the taxpayer; when the TAXPAYER appeals, the protest/security amount is based on the commission's determination. If a timely appeal is taken from the district court judgment, protested taxes remain segregated and invested under R.S. 47:1856(E) and no bond is needed to perfect the appeal. Interest (R.S. 47:1998(F)): if the taxpayer prevails, taxes are refunded with interest at the rate actually earned in escrow; if the finally determined valuation exceeds the taxpayer's own valuation, judgment is entered against the taxpayer for the additional taxes with interest.
When:
primary source · verified
Suit contesting a change in assessment ordered by LTC written instructions
La. R.S. 47:1998(B): a taxpayer (or bona fide representative of an affected tax-recipient body) may sue in the district court for the parish where the LTC is domiciled or the parish where the property is located to contest the correctness or legality of any change in assessment made against the property under WRITTEN INSTRUCTIONS of the tax commission pursuant to R.S. 47:1990. A separate track from the ordinary Board of Review to LTC to district court ladder, running on its own 30-day clock from the DATE OF THE WRITTEN INSTRUCTIONS ordering the change, not from any LTC decision. The same multi-parish venue rule (25% of parishes named) and payment-under-protest requirement apply.
When:
primary source · verified
Interlocutory review of an LTC refusal to admit additional evidence
La. R.S. 47:1989(C)(2)(b): an LTC decision DENYING a taxpayer's application to present additional evidence may, at the taxpayer's option, be treated as a final determination for purposes of R.S. 47:1998 appeal - decided by preference and priority within twenty-one days and thereafter reviewable by priority in the same manner as a nonappealable interlocutory judgment - OR be subject to immediate review by application for supervisory writ under Rule 4 of the Uniform Rules of Louisiana Courts of Appeal. Except as ordered by a court of appeal, no stay of the LTC proceedings may issue. The option does NOT apply to an application to present additional evidence that was not timely filed under LTC rules. Related: any party may appeal a ruling by the LTC chairman to the full commission within SEVEN CALENDAR DAYS of notice (LAC 61:V.3103(N)).
When:
primary source · verified
What evidence wins in Louisiana
Fair market value is set by the three recognized appraisal procedures under La. R.S. 47:2323(C): MARKET (prices paid in actual market transactions AND current listings), COST (replacement/reproduction cost less depreciation plus land value), INCOME (capitalization of anticipated net income). Assessed value is a constitutional percentage of fair market value. KEY RULE - EVIDENCE CLOSING: R.S. 47:1989(C)(2)(a)(i) confines review of correctness to evidence presented to the ASSESSOR before the close of the deadline for filing a complaint with the Board of Review. Late evidence gets in only on materiality plus 'good reason' for late presentation. Good reason is presumed for (i) appraiser/expert reports ordered before the board filing deadline if submitted to the assessor within 30 days of the taxpayer's receipt and at least 25 days before the LTC hearing; (ii) documents unavailable at the submission deadline but provided to the assessor within 15 days of availability (financial statements, useful-life data, depreciation schedules, income records, environmental reports); (iii) certain supplemental oil-and-gas income/expense records. R.S. 47:1989(C)(2)(a)(vi) lists data never excluded: aerial and other photography; public records of clerks of court and other political subdivisions in the parish (building permits, CONVEYANCE RECORDS, city directories, occupancy permits, demolition permits); Department of Conservation and Energy records including SONRIS; SALES DATA INCLUDING MLS REPORTS; published cost data and cost guides; LTC rules, advisories and guidance. LAC 61:V.3103(D)(9) deems publicly available information, data, reports, resources and guides 'presented' to the assessor before the board deadline. Witnesses permitted and sworn (LAC 61:V.3103(G)(11)); Louisiana Rules of Evidence applied liberally. LTC PRE-FILING: applicant files all documents at least 45 days before hearing; respondent objects at least 30 days before; respondent files documents at least 30 days before; witness-disclosure requests at least 55 days before. Hearings noticed at least 60 days in advance (30 days if rescheduled), held in Baton Rouge unless the commission designates otherwise. Special valuation rules: unoccupied new residential inventory held by a juridical person before initial occupancy (R.S. 47:2323(D)); affordable rental housing, where LIHTC credits and below-market program financing must be DISREGARDED (R.S. 47:2323(E)).
primary source · verified 2026-08-12
The appeal ladder, in Louisiana's own terms
- 1
Parish Assessor (open book / public inspection of the assessment lists; informal review with the assessor)
Deadline: MOST PARISHES (all but Orleans and Jefferson): lists exposed daily for inspection 15 DAYS, beginning no earlier than August 15 and ending no later than September 15; each assessor picks and advertises the exact block, so it moves year to year and by parish. JEFFERSON: 15 calendar days, no earlier than August 1, no later than September 15 (R.S. 47:1992.1). ORLEANS: 32 calendar days, no earlier than July 15, no later than August 15, exposed daily EXCEPT Saturday, Sunday and legal holidays; if August 15 falls on a weekend or legal holiday the period extends to the next business day (R.S. 47:1992(F), (G)(1)). CRITICAL: R.S. 47:1989(C)(2)(a)(i) confines later review to evidence presented to the ASSESSOR before the Board of Review complaint deadline; evidence not delivered by this stage is presumptively inadmissible at the LTC. 2026 DATES ARE NOT IN STATUTE: each assessor must publish its exposure dates twice in a newspaper of general circulation 21 to 7 days before the period begins and notify the LTC at least 21 days in advance; the LTC publishes them (LAC 61:V.3101(B)). INFERRED for 2026 only: August 15, 2026 is a Saturday, so Orleans would run July 15, 2026 through Monday August 17, 2026 (next business day) absent an intervening legal holiday.
Clock starts: Assessor's publication/opening of the annual assessment lists for public inspection within the statutory band
La. R.S. 47:1992(A), (F), (G); La. R.S. 47:1992.1 (Jefferson Parish); LAC 61:V.3101(A)-(B) · primary source · verified 2026-08-12
Not confirmed from a primary source: No statewide form is prescribed for the informal assessor-level stage. LAC 61:V.3101(C) only requires the assessor to make Form 3101 (the Board of Review appeal form) available to taxpayers during the public exposure period. Evidence submission to the assessor is informal and format is not prescribed by rule. Separately, R.S. 47:1992(A)(2)-(3) lets an owner or authorized agent request written notice of the current year's assessed value by written request received by the assessor no later than June 15; no form number is prescribed for that request. Check the official page before relying on this.Fee: $0
La. R.S. 47:1992; LAC 61:V.3101 · primary source · verified 2026-08-12
- 2
Parish Board of Review (the parish governing authority sitting as the Board of Review - police jury or parish council; in Orleans Parish the New Orleans City Council)
Deadline: ALL PARISHES EXCEPT ORLEANS: complaint must be RECEIVED at the Board of Review's office NO LATER THAN 7 DAYS PRIOR TO THE BOARD'S PUBLIC HEARING - trigger is the hearing date, not the end of inspection. R.S. 47:1992(C) delivery methods: (a) in person at the board office; (b) certified mail received at the board office no later than 7 days prior to hearing; (c) facsimile received at the board office no later than 7 days prior to hearing. Same rule at LAC 61:V.3101(E)(1). CALCASIEU: R.S. 47:1992.2 (Acts 2025, No. 9, eff. July 1, 2025) - considered ONLY if timely filed in person at the board office or by certified mail; no fax. ORLEANS: complaint filed on the board's complaint form THROUGH THE OFFICE OF THE ASSESSOR and RECEIVED BY THE ASSESSOR'S OFFICE NO LATER THAN 3 BUSINESS DAYS AFTER THE LAST DATE THE LISTS ARE EXPOSED (R.S. 47:1992(G)(2)(a)(iii)); Orleans board hears on or before September 15. SEQUENCING outside Orleans: assessor certifies lists to the board within 3 days (3 business days under LAC 61:V.3101(D)) of the final exposure date; board convenes hearings within 10 days of receiving certified rolls (LAC 61:V.3101(F)); hearing dates published twice in the local newspaper 21 to 7 days before the hearing. Hearing dates vary by parish and year, so the 7-day filing deadline is a moving, parish-specific date.
Clock starts: The Board of Review's public hearing date (file so as to be RECEIVED at the board office at least 7 days before it). Orleans Parish trigger is different: the last date on which the assessment lists are exposed (file within 3 business days after).
La. R.S. 47:1992(B), (C), (G)(2); La. R.S. 47:1992.2 (Calcasieu Parish); LAC 61:V.3101(E)(1), (F), (H) · primary source · verified 2026-08-12
Form: 3101 — Form 3101, Exhibit A - Appeal to Board of Review by Property Owner/Taxpayer For Real and Personal Property (referred to in LAC 61:V.3101(C) as 'Exhibit A, Notice of Appeal Request for Board of Review') official form
primary source · verified 2026-08-12
Fee: $0
La. R.S. 47:1992; LAC 61:V.3101 · primary source · verified 2026-08-12
- 3
Louisiana Tax Commission (LTC)
Deadline: 30 CALENDAR DAYS from the EARLIER of (a) the date the Board of Review's written decision is properly sent to the taxpayer AND the assessor, or (b) actual delivery of the determination, electronic or otherwise (LAC 61:V.3103(B)(1)). LAC 61:V.3101(K)(1) is the same rule from the board's side: final unless appealed in writing to the Tax Commission within 30 calendar days of the earlier of actual delivery or written transmission of the notice of determination. Form 3101 prints: 'The Board of Review's decision may be appealed to the La. Tax Commission by completing and submitting Appeal Form 3103.A to the LTC within 30 calendar days of the Board of Review's decision.' STATUTE VS. RULE: R.S. 47:1992(D) says only that board determinations are final unless appealed 'in accordance with rules and regulations established by the tax commission'; R.S. 47:1989 sets no number of days - the 30-day number is REGULATORY (LAC Title 61, Part V, Chapter 31), not statutory. MECHANICS: deemed filed when deposited with the U.S. Postal Service, evidenced by proof of mailing by registered or certified mail; electronic filing on the commission's website also allowed. The LTC may summarily dismiss an appeal not timely filed with all required documents; the appeal MUST include a copy of the board's written decision and notification letter. Each party must appeal separately - one party's appeal does not preserve the other's. Time computation (LAC 61:V.3103(C)(11)): day of the triggering act excluded; last day included unless a legal holiday, then the period runs to the end of the next non-holiday day.
Clock starts: The earlier of (a) proper sending of the Board of Review's written determination to the taxpayer and assessor, or (b) actual delivery of the Board of Review's determination
LAC 61:V.3103(B)(1); LAC 61:V.3101(K)(1); authority La. R.S. 47:1989 and La. R.S. 47:1992(D) · primary source · verified 2026-08-12
Form: 3103.A (with 3103.B where a representative is used) — Form 3103.A, Exhibit A - Appeal to Louisiana Tax Commission By Property Owner/Taxpayer or Assessor For Real and Personal Property. Companion: Form 3103.B, Exhibit B - Power of Attorney. NOTE: LAC 61:V.3102 ('Appeals to the Louisiana Tax Commission (for appeals filed before January 1, 2022)') has been REPEALED; there is no current Form 3102. Forms 3105/3106/3107 in the same chapter govern public service property, bank assessment and insurance credit assessment appeals respectively, not ordinary real property appeals. No 'Form 3101.A' exists - the Board of Review form is simply Form 3101. official form
primary source · verified 2026-08-12
Not confirmed from a primary source: NO FILING FEE FOR LTC ASSESSMENT APPEALS WAS FOUND. R.S. 47:1837 (the LTC's duties-and-powers statute, and the authority note cited for LAC 61:V.3103) contains no fee-setting provision. LAC Title 61, Part V, Chapter 31 contains no filing-fee schedule in Sections 3101, 3103, 3105, 3106 or 3107, and neither Form 3103.A nor Form 3103.B references any payment. There is therefore no verified fee amount and no verified fee basis; do NOT publish a dollar figure. The ONLY money obligation located in the LTC rules is a witness-cost deposit: no subpoena issues until the requesting party deposits with the agency a sum sufficient to pay all fees and expenses to which a witness in a civil case is entitled under R.S. 13:3661 and R.S. 13:3671 (LAC 61:V.3103(G)(15)). Nothing in the rules distinguishes residential from commercial appeals for fee purposes. This should be confirmed directly with the LTC before being represented to customers. Check the official page before relying on this. - 4
Louisiana district court - district court of the parish where the property is located, OR the district court for the parish where the Louisiana Tax Commission is domiciled (East Baton Rouge Parish, i.e. the 19th Judicial District Court); by statute the phrase 'district court for the parish where the LTC is domiciled' is deemed to mean either the East Baton Rouge Parish district court OR the Louisiana Board of Tax Appeals
Deadline: 30 DAYS to institute suit. R.S. 47:1998(A)(1)(a): a taxpayer dissatisfied with the LTC's final determination under R.S. 47:1989 'shall have the right to institute suit within thirty days of the entry of any final decision of the Louisiana Tax Commission.' R.S. 47:1989(D)(1): 'All decisions by the tax commission are final unless appealed to the district court within thirty days.' TRIGGER: the LTC defines 'entry' under R.S. 47:1998 as the MAILING of the decision to the parties; decisions are not entered or final until signed and placed in the mail (LAC 61:V.3103(K)). LAC 61:V.3103(J): parties notified of the final decision in writing by registered or certified mail; 30 days from entry to appeal to a court of competent jurisdiction. VENUE: parish where the property is located, or the parish where the LTC is domiciled (East Baton Rouge / 19th JDC) - R.S. 47:1998(H)(1) deems the latter to include the Louisiana Board of Tax Appeals, reviewing under the same standards. Multi-parish owners may sue in the LTC's domicile or in any one parish where the property is located provided at least 25% of the parishes where the property is located are named; if fewer than 25% are named, suit must be filed in the parish where the property is located. PAYMENT: taxpayer who has filed suit and whose taxes have become due must pay under protest or timely file a rule to set bond or other security under R.S. 47:2134; undisputed portion paid without protest. R.S. 47:1989(G): no payment under protest or security required while a correctness challenge is pending before the commission. DOWNSTREAM: appeal from the district court judgment taken 30 days from rendition, heard by preference within 60 days of lodging of the record; no new trial or rehearing at the district court level. SEPARATE 30-DAY TRACK: suit contesting a change in assessment made under written instructions of the LTC (R.S. 47:1990) must be instituted within 30 days after the date of those instructions (R.S. 47:1998(B)).
Clock starts: Entry of the LTC's final decision - which the LTC defines as the mailing of the signed decision to the parties
La. R.S. 47:1998(A)(1)(a), (B), (H); La. R.S. 47:1989(D)(1); LAC 61:V.3103(J), (K) · primary source · verified 2026-08-12
Not confirmed from a primary source: Judicial review is commenced by ordinary petition/suit filed with the clerk of the district court under the Louisiana Code of Civil Procedure. No standardized statewide form number exists and none is prescribed by R.S. 47:1998 or by LTC rule. The LTC must receive a copy of every filing in a suit under R.S. 47:1998 and may intervene (R.S. 47:1998(I)). Check the official page before relying on this.Not confirmed from a primary source: District court filing costs are set by each parish clerk of court and are not fixed by R.S. 47:1998 or by any LTC rule located. R.S. 47:1998(D) provides that in all suits relating to property taxes the judge shall hear the cases without delay, in chambers if necessary, 'without cost to the reviewers or the assessors' - that cost relief is directed at the reviewing bodies and assessors and was NOT verified to waive the taxpayer's own clerk-of-court filing costs, so no amount is asserted. Check the official page before relying on this.
Who has to prove what
Preponderance of the evidence (R.S. 47:1989(C)(3)(f)). The LTC may also reverse or modify where the assessment violates constitutional or statutory provisions, exceeds the assessor's authority, was made upon unlawful procedure, is affected by another error of law, or is arbitrary, capricious, an abuse of discretion, or a clearly unwarranted exercise of discretion.
primary source · verified 2026-08-12
When values are set
QUADRENNIAL for real property; ANNUAL for personal property. La. Const. Art. VII, Sec. 18(F): all property subject to taxation shall be reappraised and valued at intervals of not more than four years. La. R.S. 47:2331 (Reassessment): on and after January 1, 1978 all assessments of real property shall be based on a reassessment, real property reappraised AT LEAST EVERY FOUR YEARS thereafter, personal property reappraised EVERY YEAR thereafter. RATIOS applied to fair market value (La. Const. Art. VII, Sec. 18(B)): Land 10%; Improvements for residential purposes 10%; Electric cooperative properties, excluding land 15%; Public service properties, excluding land 25%; Other property 15%. Bona fide agricultural, horticultural, marsh and timber lands are assessed at 10% of USE value rather than fair market value (Sec. 18(C)). The assessor determines fair market value for all property in the parish except public service properties, which the LTC values (Sec. 18(D)). UNIFORMITY ENFORCEMENT: under R.S. 47:1837(B)(1) the LTC annually measures each parish's appraisal/assessment level and degree of uniformity by class; deviation of more than 10% from the constitutional percentage requires the LTC to order reappraisal within one year, and if the deviation persists after notice and hearing the LTC shall not certify the rolls. MID-CYCLE LOCK-IN (major commercial point): under R.S. 47:1989(D)(5) a fair market value fixed by a Board of Review determination, an LTC determination, or a final nonappealable judgment SHALL BE USED BY THE ASSESSOR IN SUBSEQUENT TAX YEARS UNTIL REAPPRAISAL IN A FUTURE MANDATED REAPPRAISAL YEAR, unless a change in physical condition would change fair market value by more than 25%. LAC 61:V.3103(O) repeats this for LTC decisions. One successful appeal therefore carries forward for the balance of the four-year cycle.
primary source · verified 2026-08-12
How counties differ
Louisiana uses PARISHES; the open-book window is the largest source of variation because the statute fixes only a band, not a date. (1) MOST PARISHES: 15 days of public inspection somewhere between August 15 and September 15, each assessor picking and advertising the exact block (R.S. 47:1992(F)). East Baton Rouge Parish Assessor publishes 'August 15 through September 15 - Tax Roll open for public inspection for a 15 day period within this time frame. The exact dates are determined and published annually in The Advocate newspaper,' and confirms the EBR Metro Council sits as the Board of Review. (2) JEFFERSON: 15 calendar days beginning no earlier than AUGUST 1, ending no later than September 15 (R.S. 47:1992.1; LAC 61:V.3101(A)) - two weeks earlier than the rest of the state. (3) ORLEANS differs four ways: inspection is 32 calendar days from JULY 15 to AUGUST 15, lists exposed daily EXCEPT Saturdays, Sundays and legal holidays, and if August 15 falls on a weekend or legal holiday the period extends to the next business day; the complaint is filed on the board's own complaint form THROUGH THE OFFICE OF THE ASSESSOR and must be received by the assessor's office within 3 BUSINESS DAYS after the last exposure date (not 7 days before a hearing); the assessor certifies the rolls to the board by October 1 (R.S. 47:1992(B)(2), (G)(1)) or, per LAC 61:V.3101(H)(1), on or before the tenth business day after completion of public inspection; and the Orleans board convenes hearings on or before September 15 and certifies to the LTC on or before October 20. The Orleans board may act through one or more members sitting as hearing officers, though no final action may be taken without a quorum. INFERRED, NOT VERIFIED: that the Orleans Parish Board of Review is the NEW ORLEANS CITY COUNCIL - this follows from La. Const. Art. VII, Sec. 18(E) (review 'first by the parish governing authority') and LAC 61:V.3101(F) ('The Parish Police Jury or Parish Council shall sit as the Board of Review'), but the Orleans Parish Assessor's website blocked automated retrieval and no Orleans-specific official page was read. Orleans also has multiple assessment districts. (4) CALCASIEU: by R.S. 47:1992.2 (Acts 2025, No. 9, eff. July 1, 2025) the board considers a complaint ONLY if timely filed IN PERSON at the board of review's office or by CERTIFIED MAIL - the fax option under R.S. 47:1992(C) is unavailable. (5) RAPIDES: the R.S. 47:1992(A)(1)(b) taxpayer reliance defense does NOT apply. (6) WHERE TO FILE varies: outside Orleans the complaint goes to the BOARD OF REVIEW (parish police jury/council) office, not the assessor - the St. Landry Parish Assessor's official appeals page states 'The Assessor's Office cannot accept appeals' and directs filings to the St. Landry Parish Board of Review/Council Clerk; that page also shows how far real dates drift from the statutory band and from each other. (7) Each assessor must notify the LTC of its public exposure dates at least 21 days beforehand and of its board hearing dates before the exposure period begins, and the LTC publishes both on its website - the LTC website is the correct single source for the current year's parish-by-parish dates. Any product must resolve the exact exposure window, the exact Board of Review hearing date, and the accepted filing channel PER PARISH PER YEAR; none can be hardcoded.
Louisiana appeal deadline
Deadlines varyLouisiana deadlines are set locally.
The deadline is almost always printed on the assessment notice your local assessor mails you. Use that date, it is the one that counts.
Are you missing a Louisiana exemption?
Exemptions cut your bill before any appeal even starts, and most homeowners never claim all the ones they qualify for. Answer four questions:
Is your Louisiana home over-assessed?
The whole appeal hinges on one comparison: your assessed value (from your tax notice) versus your home's market value (what it would sell for today). Put both in:
How to find your home's real market value (free) →
- Pull free estimates. Look up your address on Zillow (“Zestimate”) and Redfin (“Redfin Estimate”). Average them, algorithms run high or low, so two beats one.
- Find 3-5 real comparable sales. Same neighborhood, similar size, beds/baths, age, and condition, sold in the last 6-12 months. Recent sales (not listings) are the strongest evidence a board will accept.
- Adjust for differences. Knock value off comps that are bigger or renovated; add for ones that are smaller or dated, so you're comparing like-for-like.
- Compare to your assessment. If your assessed value sits clearly above that adjusted market figure, you have grounds to appeal.
One catch: some states assess at a fraction of market value (an “assessment ratio”). If your notice shows a ratio or an “equalized” value, compare your implied full value to market, not the raw assessed number.
How property tax appeals generally work
Most states follow the same basic path: your local assessor mails an assessment notice with a value and a deadline; you file an appeal (often called a protest, grievance, or petition) before that deadline; you present comparable sales of similar homes; and a local board reviews the evidence and can lower your value.
The exact form, deadline, and board can vary by county. Use the current assessment notice and the official sources linked above to confirm the controlling local requirements. The paid kit organizes that verification, the evidence, the filing steps, and your editable letter in one place.
Want to see the depth we build per state? Take a look at our Texas, Florida, and Georgia guides.