Tax Code Reference
Effective Rate: 0.55%
Louisiana
Property Tax Code
Louisiana Revised Statutes — Title 47 (Revenue and Taxation) — Complete reference for assessment procedures, appeal rights, exemptions, and key statutes governing property taxation in Louisiana.
Quick Facts
Assessment Authority
Parish Assessor
Appeal Board
Louisiana Tax Commission
Assessment Ratio
10% of fair market value (residential)
Assessment Cycle
Annual (reappraisal every 4 years)
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
Assessment System
Governing CodeLouisiana Revised Statutes — Title 47 (Revenue and Taxation)
Assessment AuthorityParish Assessor
Assessment Ratio10% of fair market value (residential)
Assessment CycleAnnual (reappraisal every 4 years)
Appeal System
Appeal BoardLouisiana Tax Commission / Board of Review
Appeal DeadlineDuring 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
Key Notes for Louisiana
Louisiana's 10% assessment ratio for residential property is among the lowest in the nation. The $75,000 homestead exemption is also very generous. The open roll period (when assessments can be reviewed) is typically in August.
Hearing Types Available
1
Board of Review2
Louisiana Tax Commission3
District CourtValid Grounds for Appeal
Overvaluation
Incorrect classification
Denial of exemption