Louisiana Property Tax Appeal Guide | Property Tax Edge
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Louisiana

Southeast · 64 counties

Complete property tax appeal guide for Louisiana homeowners — rates, deadlines, exemptions, and step-by-step appeal instructions.

Louisiana Tax CommissionEasy to Appeal
0.55%
Effective Tax Rate
Rank #39 nationally
10%
Assessment Ratio
10% of fair market value
$216,500
Median Home Value
latest Census/ACS estimate
$1,180
Median Annual Tax
Per year
1

$75,000 homestead exemption — one of the most generous in the US

2

10% assessment ratio — divide assessed value by 0.10 to get implied market value

3

Special Assessment Level freeze for seniors 65+ with income under $100,000

Appeal Deadline

During the 15-day open-rolls window (between Aug 15 and Sep 15) — complaint to the parish Board of Review at least 7 days before its hearing; Orleans: within 3 business days of the last exposure date

There is no 30-day clock from your notice, and the Tax Commission is not the first stop. Assessment lists are exposed for public inspection for 15 days beginning no earlier than August 15 and ending no later than September 15 (R.S. 47:1992(F)); Orleans Parish runs July 15 – August 15. Your first level is the parish BOARD OF REVIEW: outside Orleans the complaint must reach the board at least 7 days before its public hearing; in Orleans it must be on the board's form, filed through the assessor's office and received no later than 3 business days after the last exposure date. Only after the Board of Review do you appeal to the Louisiana Tax Commission, on Form 3103.A within 30 calendar days of the earlier of proper sending or actual delivery of its written decision; the mailbox rule applies and e-filing is accepted. Jefferson Parish runs its own exposure window of August 1 to September 15.

Verified August 2026 against the official source · always confirm the current date with your countyCaveat: The 30-day Board of Review to Tax Commission window is REGULATORY, not statutory — R.S. 47:1992(D) delegates the number to the Commission, which reopens these rules every year. Confirmed against the official Louisiana Administrative Code (LAC 61:V.3103.B.1, current through the June 2026 Register); re-check each March.

Understanding Louisiana's Assessment Ratio

10%
10% of fair market value

Louisiana uses a 10% assessment ratio, meaning your assessed value is set at 10% of your property's estimated market value.

To find your implied market value: Divide your assessed value by 0.1.
Example: Assessed value of $21,650 ÷ 0.1 = $216,500 implied market value

⚠ Common Mistake: Never compare your assessed value directly to comparable sale prices in Louisiana. Always convert to implied market value first.

How to Appeal Your Property Tax in Louisiana

1

Watch for the 15-day open-rolls period (between Aug 15 and Sep 15; Orleans Jul 15 – Aug 15)

2

File your complaint with the parish BOARD OF REVIEW — at least 7 days before its hearing, or within 3 business days of the last exposure date in Orleans

3

Attend the Board of Review hearing

4

Appeal to the Louisiana Tax Commission on Form 3103.A within 30 days of the Board of Review decision

5

Further appeal to District Court within 30 days

Appeal Body
Parish Board of Review → Louisiana Tax Commission → District Court

Exemptions & Relief Programs

Homestead Exemption
$75,000 homestead exemption on primary residence (very generous)
Senior / Disabled Exemption
Special Assessment Level freeze for 65+ with income under $100,000
Special Assessment Level
Seniors 65+ with income under $100,000 can freeze their assessed value

Key Statutes & Legal References

§
La. Const. Art. VII §18(B) (10% residential ratio)
§
La. R.S. 47:1992 (homestead exemption)
§
La. R.S. 47:1998 (appeal process)

Louisiana Property Tax Code

Governing Code
Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
Assessment Authority
Parish Assessor
Appeal Board
Louisiana Tax Commission
Assessment Cycle
Annual (reappraisal every 4 years)

Key Statutes

La. R.S. 47:1957
Assessment of Real Property
Establishes the 10% assessment ratio for residential property.
La. R.S. 47:1992
Board of Review
Establishes the Board of Review for each parish to hear assessment appeals.
La. R.S. 47:1703
Homestead Exemption
Provides a $75,000 homestead exemption from assessed value.
La. R.S. 47:2323
Special Assessment Level
Freezes the assessed value for qualifying seniors and disabled individuals.

Major Exemptions

Homestead Exemption
Owner-occupied primary residence
$75,000 assessed value
Special Assessment Level
Age 65+, income limits
Frozen assessed value
Disabled Veteran
100% service-connected disability
Full exemption
Official Code

Louisiana Appeal Tools

Use these tools to build your appeal case for Louisiana:

Over-Assessment Calculator
County Appeal Guides
Jurisdiction Intelligence
CAD Interactive Map
Sales Comparables Tool
Deadline Manager

Quick Louisiana Calculator

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$
Assessment ratio: 10% · Rate: 0.55%

Quick Links

Over-Assessment Calculator
Find a Consultant
Deadline Manager
Community Forum
Easy to Appeal
Very generous $75,000 homestead exemption; low ratio; accessible process

Taxing Authority

Parish Assessor
Assessment Frequency
Annual

Ready to Appeal Your Louisiana Property Tax?

Use our free tools to calculate your potential savings, find a local consultant, and manage your appeal deadlines.

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Louisiana's assessment ratio study

How closely Louisiana assessors' values actually track real sale prices — and whether you can use that in an appeal.

No usable published study

Ratio studies are performed internally for parish review; no public statewide report located

With no usable published statistics, appeal to the parish Board of Review and then the Louisiana Tax Commission on fair market value and the constitutional ratios directly.

Official Louisiana dataCompare all 50 states + DC

Supplemental, Escape & Corrected Bills in Louisiana

Louisiana has a true statutory supplemental bill: omitted or wrongly assessed property goes on a 'supplemental roll' with up to 3 years of back taxes, and homeowners get only a 10-day protest window (then 5 days to go to court), far shorter than the normal open-rolls appeal season.

Supplemental roll assessment of omitted or erroneously assessed property

Assessor, tax collector, or Louisiana Tax Commission discovers property omitted from the roll or erroneously assessed in any year; it is assessed on a supplemental roll for the whole omitted period (capped at 3 back years) and made subject to state, parish, municipal, and levee taxes

Appeal window: 10 days from mailed notice that the supplemental roll is exposed for examination to file a written protest with the assessor; if the protest is rejected, only 5 days from the assessor's 'appeal rejected' entry on the supplemental roll to appeal to the courts10 days

Roll change orders / corrected assessments via LTC

Errors on the certified roll (wrong owner, clerical/factual errors, exemption corrections) are fixed by change orders approved by the Louisiana Tax Commission, which has supervisory authority over parish assessments; LTC may also order omitted property onto the rolls before or after filing (R.S. 47:1966(E))

Appeal window: No fixed day-count for taxpayer response to a change order; substantive value disputes must use the regular cycle — open-rolls inspection (15 days, longer in Orleans Parish), written appeal to the parish Board of Review, then appeal to the LTC, then judicial review (R.S. 47:1992)

Refund of ad valorem taxes erroneously paid

Taxpayer erroneously paid ad valorem taxes to a political subdivision (double payment, error, unclaimed homestead exemption); claim presented to the Louisiana Tax Commission, which consults the parish assessor and rules within 30 days of receipt

Appeal window: Claim must be presented to the LTC within 3 years of payment (5 years for a previously unclaimed homestead exemption); LTC decides within 30 days

Full details & sources →Got one of these bills? Track its deadline →
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Louisiana property tax appeals — frequently asked questions

When is the property tax appeal deadline in Louisiana?+

In Louisiana, the appeal window is During the 15-day open-rolls window (between Aug 15 and Sep 15) — complaint to the parish Board of Review at least 7 days before its hearing; Orleans: within 3 business days of the last exposure date. There is no 30-day clock from your notice, and the Tax Commission is not the first stop. Assessment lists are exposed for public inspection for 15 days beginning no earlier than August 15 and ending no later than September 15 (R.S. 47:1992(F)); Orleans Parish runs July 15 – August 15. Your first level is the parish BOARD OF REVIEW: outside Orleans the complaint must reach the board at least 7 days before its public hearing; in Orleans it must be on the board's form, filed through the assessor's office and received no later than 3 business days after the last exposure date. Only after the Board of Review do you appeal to the Louisiana Tax Commission, on Form 3103.A within 30 calendar days of the earlier of proper sending or actual delivery of its written decision; the mailbox rule applies and e-filing is accepted. Jefferson Parish runs its own exposure window of August 1 to September 15. Always confirm the exact date with your local parish assessor or appeal board, as it can vary by county.

How do I appeal my property tax assessment in Louisiana?+

The general process: 1) Watch for the 15-day open-rolls period (between Aug 15 and Sep 15; Orleans Jul 15 – Aug 15); 2) File your complaint with the parish BOARD OF REVIEW — at least 7 days before its hearing, or within 3 business days of the last exposure date in Orleans; 3) Attend the Board of Review hearing; 4) Appeal to the Louisiana Tax Commission on Form 3103.A within 30 days of the Board of Review decision; 5) Further appeal to District Court within 30 days. Appeals are heard by the Parish Board of Review → Louisiana Tax Commission → District Court.

What is the average property tax rate in Louisiana?+

Louisiana's effective property tax rate is about 0.55% of value — roughly $1,180 per year on the state's median home value of $216,500. Assessments are made at 10% of fair market value.

What exemptions can lower my property tax in Louisiana?+

Common relief includes the homestead exemption ($75,000 homestead exemption on primary residence (very generous)) and senior relief (Special Assessment Level freeze for 65+ with income under $100,000). Eligibility and amounts vary — check with Louisiana Tax Commission.

Does Louisiana cap how much property taxes can increase?+

Yes. Under Special Assessment Level: Seniors 65+ with income under $100,000 can freeze their assessed value

Is it worth appealing my property taxes in Louisiana?+

If your assessed value is higher than what your home would realistically sell for, an appeal can lower your bill — often for the life of the assessment. Use the free over-assessment calculator to estimate your potential savings before you file.