Louisiana homeowners pay a median of $1,180 a year in property tax, an effective rate of 0.55%, the 40th highest of the 51 states we cover. The deadline to appeal: Aug–Sep: 7 days before Board of Review. Here is who sets your value, how to challenge it and what evidence works.
Closed for 2026The 2026 Board of Review deadlines have passed in every parish (Orleans for tax year 2027 closed August 20, 2026). If the board already ruled on your appeal, you have 30 calendar days from its decision to appeal to the Louisiana Tax Commission; Orleans decisions are being mailed from the week of October 19, 2026. The next window opens with the 2027 open-rolls period: 15 days between August 15 and September 15, 2027 in most parishes, and July 15 to August 16, 2027 in Orleans.
Outside Orleans Parish, the rolls are open for 15 days, sometime between August 15 and September 15 (Jefferson Parish may start August 1). Your written appeal on Form 3101 must reach the parish Board of Review at least 7 days before its public hearing, filed in person, by certified mail or by fax. Each parish sets and publishes its own dates. Example: in Claiborne Parish for 2026, the rolls were open September 1-15, the Police Jury sat as the Board of Review on September 9, and the last day to file a written appeal was Wednesday, September 2, 2026. Orleans Parish is different: the rolls are open July 15 to August 15 (to the next business day if August 15 falls on a weekend), and the appeal must reach the assessor's office within three business days after that. For the 2027 tax year, the rolls were open July 15-August 17, 2026 and the appeal deadline was August 20, 2026.
Each year the assessor opens the assessment lists ('open rolls' or 'open books') for public inspection and advertises the dates in the local newspaper. If your assessment goes up 15% or more from last year, the assessor must mail you a notice (Form TC-2) before the rolls open. Otherwise you may get no notice, so check your value online or at the assessor's office during the open-rolls period. You can also ask the assessor in writing, between June 1 and June 15, to send you this year's assessment.
Where you file depends on your parish. Pick yours for the office contacts, local tax figures and a step-by-step guide.
Enter the market value on your assessment notice and what you think the home would really sell for. We estimate the yearly saving if the board agrees with you.
Some states cap how fast the taxable value of a home can rise (California, Florida, Michigan and Texas homesteads, for example). If your taxable value is already held below market value by a cap, a lower market value may not lower this year's bill.
Each parish has an elected assessor who values all property in the parish (Orleans Parish has one assessor for all of New Orleans). Appeals go first to the parish Board of Review, which is the parish governing authority (the police jury or parish council; in Orleans, the New Orleans City Council). Next is the Louisiana Tax Commission, then the courts. The assessor sets your home's fair market value. Your assessed value is 10% of that value for both the land and the house. The first $7,500 of assessed value on a home you own and live in (about $75,000 of market value) is exempt under the homestead exemption. The Louisiana Constitution requires every parish to reappraise all property at least every four years. Reappraisal cycles are set parish by parish. For example, Tangipahoa's next reappraisal is in 2028. Between reappraisals, values change mainly for new construction, changes to the property or corrections.
Talk to the assessor's office during the open-rolls period. Bring an appraisal, recent sale price, photos or repair estimates. The assessor can change your value before certifying the rolls, and can still lower it after certification if you give new evidence before you file with the Board of Review. This step matters: anything you want the Tax Commission to consider later should be given to the assessor before the Board of Review deadline.
What works in Louisiana: A recent appraisal of your home (order it before the Board of Review deadline if you can); Your purchase price, if you bought recently in a normal sale; Recent sale prices of similar homes nearby; Photos, insurance records and contractor repair estimates showing damage or poor condition; Corrections to the property record (square footage, number of rooms, condition); Assessments of similar nearby homes, if you argue your home is assessed unequally.
Fill out Form 3101 ('Appeal to Board of Review by Property Owner/Taxpayer'). Give the assessor's value and the value you want. Deliver it to the Board of Review office in person, or send it by certified mail or fax so it arrives at least 7 days before the board's hearing. The assessor's office must give you access to the form during the open-rolls period, and the hearing dates are published in the newspaper. In Orleans Parish, use the Board of Review's own complaint form, filed through the assessor's office (online forms are available), with all supporting documents attached. The board can raise or lower the value. It must send you a written decision by registered or certified mail, with a Tax Commission appeal form. Cost: No filing fee is set by state law or the Tax Commission's rules.
You are challenging the assessor's value, so you need evidence of your home's fair market value. At the Board of Review, each assessment is judged on its own merits using recognized appraisal methods. At the Tax Commission, the commission can change the value if the assessment is not supported by a preponderance of the evidence, based on its own review of all the evidence. If you then go to district court, the judge reviews the commission's decision under the state Administrative Procedure Act.
30 calendar days from the earlier of the date the Board of Review's written decision is sent or the date you actually receive it. (The New Orleans City Council's FAQ still says 10 business days for Orleans appeals, so Orleans owners should file as early as possible.) File Form 3103.A with the Louisiana Tax Commission (P.O. Box 66788, Baton Rouge, LA 70896; 225-219-0339), attaching a copy of the Board of Review's decision and notice letter. You can file on the commission's website or by registered or certified mail (the mailing date counts). Re-file any evidence you gave the assessor or the board, because the board does not send its record. You must pre-file your evidence at least 45 days before the hearing. The commission's staff appraiser prepares its own appraisal, and the commission decides the value by a preponderance of the evidence. After that, you have 30 days to sue in district court. Taxes that come due while the suit is pending must be paid under protest or secured by bond; no payment is required while the commission challenge is pending.
The lower value is used for that year's tax bill, which the sheriff (tax collector) mails after the Tax Commission certifies the rolls in November; taxes are usually due by December 31 (Orleans bills follow a different calendar). If the Tax Commission sets your home's fair market value, that value carries forward to later years until the next reappraisal, unless the property's condition changes. If you go to court, taxes paid under protest are held until the case ends.
Yes. The Tax Commission's rules let you argue that the assessor taxed your home unequally compared with similar properties, but you must bring evidence of the unequal treatment. Raise it with the assessor and the Board of Review first. Run the numbers with our unequal assessment calculator.
Most wins start with a mistake in the assessor's record of your home. Check it line by line.
Record card checklistAn exemption is separate from an appeal: you apply once and it cuts your taxable value every year. Check you have every one you qualify for.
Exempts the first $7,500 of assessed value (about $75,000 of market value) on the home you own and live in. Apply in person at the assessor's office. It stays in place while you own and live there. Disabled veterans rated 50% or more can get an extra exemption.
Freezes your home's assessed value (not the tax rate) if you are 65 or older, have a 50%+ VA disability rating, are permanently totally disabled, or are a qualifying surviving spouse. An income limit applies: adjusted gross income of $100,000, adjusted for inflation from 2026. A November 3, 2026 ballot measure (HB 300) would raise the limit to $150,000 from January 1, 2027 if voters approve it. Apply with the assessor.
You can appear yourself. At the Tax Commission, an individual can also be represented by an immediate family member, an attorney, or a Registered Tax Representative who is registered with the commission and has your signed power of attorney (Form 3103.B).
Fill in your details and download a written appeal statement as a PDF or Word file. Most boards also require their own appeal form: file the form and attach this letter and your evidence to it.
Tax Appeal Map is a free information site, not a law firm or appraiser. The letter is a template, not legal advice.
Outside Orleans Parish, the rolls are open for 15 days, sometime between August 15 and September 15 (Jefferson Parish may start August 1). Your written appeal on Form 3101 must reach the parish Board of Review at least 7 days before its public hearing, filed in person, by certified mail or by fax. Each parish sets and publishes its own dates. Example: in Claiborne Parish for 2026, the rolls were open September 1-15, the Police Jury sat as the Board of Review on September 9, and the last day to file a written appeal was Wednesday, September 2, 2026. Orleans Parish is different: the rolls are open July 15 to August 15 (to the next business day if August 15 falls on a weekend), and the appeal must reach the assessor's office within three business days after that. For the 2027 tax year, the rolls were open July 15-August 17, 2026 and the appeal deadline was August 20, 2026.
With the Parish Board of Review appeal. Fill out Form 3101 ('Appeal to Board of Review by Property Owner/Taxpayer'). Give the assessor's value and the value you want. Deliver it to the Board of Review office in person, or send it by certified mail or fax so it arrives at least 7 days before the board's hearing. The assessor's office must give you access to the form during the open-rolls period, and the hearing dates are published in the newspaper. In Orleans Parish, use the Board of Review's own complaint form, filed through the assessor's office (online forms are available), with all supporting documents attached. The board can raise or lower the value. It must send you a written decision by registered or certified mail, with a Tax Commission appeal form.
No filing fee is set by state law or the Tax Commission's rules.
Talk to the assessor's office during the open-rolls period. Bring an appraisal, recent sale price, photos or repair estimates. The assessor can change your value before certifying the rolls, and can still lower it after certification if you give new evidence before you file with the Board of Review. This step matters: anything you want the Tax Commission to consider later should be given to the assessor before the Board of Review deadline.
You can appeal to the Louisiana Tax Commission (LTC). 30 calendar days from the earlier of the date the Board of Review's written decision is sent or the date you actually receive it. (The New Orleans City Council's FAQ still says 10 business days for Orleans appeals, so Orleans owners should file as early as possible.) File Form 3103.A with the Louisiana Tax Commission (P.O. Box 66788, Baton Rouge, LA 70896; 225-219-0339), attaching a copy of the Board of Review's decision and notice letter. You can file on the commission's website or by registered or certified mail (the mailing date counts). Re-file any evidence you gave the assessor or the board, because the board does not send its record. You must pre-file your evidence at least 45 days before the hearing. The commission's staff appraiser prepares its own appraisal, and the commission decides the value by a preponderance of the evidence. After that, you have 30 days to sue in district court. Taxes that come due while the suit is pending must be paid under protest or secured by bond; no payment is required while the commission challenge is pending.
The lower value is used for that year's tax bill, which the sheriff (tax collector) mails after the Tax Commission certifies the rolls in November; taxes are usually due by December 31 (Orleans bills follow a different calendar). If the Tax Commission sets your home's fair market value, that value carries forward to later years until the next reappraisal, unless the property's condition changes. If you go to court, taxes paid under protest are held until the case ends.
Checked 2026-10 against official Louisiana sources. Local deadlines and fees can differ; confirm with your assessor or board.