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Louisiana · How-To Guide

How do I appeal my property tax assessment?

Parish Assessor (informal review - "open books" period) / Parish Board of Review (formal parish appeal) / Louisiana Tax Commission - LTC (state appeal) / District Court (judicial appeal)
Step by Step

How to do it

  1. Watch for your assessment notice: Louisiana reassesses all property every 4 years; assessment rolls are "opened" for public inspection each summer
  2. OPEN BOOKS PERIOD: A 15-day period typically between August 1-September 15 (exact dates published by each parish assessor in local newspaper; typically "August 15-August 29" framework but varies); during this window, the assessment rolls are open for public inspection - visit or contact your Parish Assessor informally to review your property's value; many issues resolved at this stage
  3. FILE A "NOTICE OF APPEAL REQUEST FOR BOARD OF REVIEW" (Form 3101) with the Parish Assessor's office BEFORE the end of the open books period if you disagree; schedule an appearance before the Parish Board of Review; NOTE: you must submit all supporting evidence to the assessor before the deadline - failure to do so may prevent you from relying on that evidence later
  4. BOARD OF REVIEW HEARING: Parish Board of Review (typically the Parish Police Jury or Parish Council) hears the appeal; September timeframe (varies by parish); informal process
  5. Receive Board of Review decision
  6. If unsatisfied: either party (taxpayer or assessor) may appeal to the LOUISIANA TAX COMMISSION (LTC) using Form 3102 or 3103.A, typically within approximately 30 days of the Board's decision; LTC hearing is open to the public
  7. Further appeal to District Court
Details

What you need to know

Required Docs
  • Form 3101 (Notice of Appeal Request for Board of Review) - available from Parish Assessor's office
  • Supporting evidence: comparable sales, independent appraisal, photos, damage documentation (hurricane, flood)
  • Property parcel number
Fee
No filing fee for Assessor informal review or Board of Review; LTC filing: check latax.la.gov for current fee schedule; District Court: filing fees OPEN BOOKS PERIOD: Typically 15 days between August 1-September 15 (parish-specific - check your parish assessor's published dates); must appeal within this window LTC APPEAL DEADLINE: Approximately 30 days from Board of Review decision WHERE TO GO: Parish Assessor (informal review + Form 3101 filing); Parish Board of Review (formal hearing); Louisiana Tax Commission - latax.la.gov (state appeal); District Court (judicial)
Where to Go
Parish Assessor (informal review + Form 3101 filing); Parish Board of Review (formal hearing); Louisiana Tax Commission - latax.la.gov (state appeal); District Court (judicial)
Louisiana Notes

Important state-specific details

  • Louisiana's 4-YEAR REASSESSMENT CYCLE means values don't change annually - checking your assessment during reassessment years is most critical.
  • HOMESTEAD EXEMPTION ($75,000 market value): if your home is your primary residence and the exemption doesn't appear on your tax notice, contact your Parish Assessor before appealing assessment - the exemption alone may resolve the issue.
  • SENIOR FREEZE: homeowners 65+ with income under $100,000 can freeze assessment permanently - contact Parish Assessor to apply.
  • Louisiana's NAPOLEONIC LAW traditions affect civil procedures - unique civil code heritage.
  • HURRICANE AND FLOOD DAMAGE: Louisiana allows appeals based on damage not captured in the assessment - document damage with photos, contractor estimates, insurance claims; relevant statewide.
  • The LTC (Louisiana Tax Commission) hears both assessor and taxpayer appeals - either side can go to LTC if dissatisfied with the Board of Review.
Official Source

State office contact

State Office
Louisiana Tax Commission - latax.la.gov | (225) 925-7830; Parish Assessor (varies by parish)