Louisiana Property Tax Appeal Guides
Browse source-reviewed property tax appeal guides for Louisiana. County deadlines, filing methods, and available records can differ by county and tax year.
Each published guide identifies the public sources used for its deadline and filing summary. Confirm current requirements with the official filing authority before submitting anything.
How Louisiana assessment appeals generally work (state framework reviewed 2026-08-02 from official Louisiana sources): Parish or district assessors determine fair market value for most property and apply the constitutionally prescribed percentage for its class. Land and residential improvements are generally assessed at 10%, other property at 15%, and public-service property at 25%; qualifying agricultural, horticultural, marsh, and timber land is assessed at 10% of use value. Assessment correctness is reviewed first by the parish governing authority sitting as the Board of Review, then by the Louisiana Tax Commission, and finally through judicial review. Current law authorizes District Court review and gives the Louisiana Board of Tax Appeals jurisdiction for petitions in specified circumstances.
Louisiana deadline framework: Outside Orleans Parish, assessment lists are generally open for a locally announced 15-day inspection period between August 15 and September 15; Orleans generally uses a 32-day period between July 15 and August 15. A Board of Review complaint must comply with the parish calendar and generally requires notice received at least seven days before the public hearing. Commission appeal rules and the actual board notice control the next filing, while review of a final Louisiana Tax Commission decision is generally due within 30 days after entry.
Local variation in Louisiana: Parish and district assessors publish local roll-inspection dates, forms, submission methods, and Board of Review hearing calendars. Orleans has a distinct inspection period. Public-service property is valued by the Louisiana Tax Commission, and use-value, homestead, special-assessment, reappraisal, and payment-security issues require separate checks.
Before relying on a date: Resolve the parish or district, property class, tax and reappraisal years, assessment-roll exposure dates, notice history, and assessor evidence record, then verify the current parish complaint form, Board of Review notice deadline and hearing, Louisiana Tax Commission appeal instructions, final decision date, and any District Court or Board of Tax Appeals payment, bond, service, or filing requirement.
State source: Louisiana State Legislature, Louisiana Constitution Article VII, § 18 — Ad Valorem Taxes, https://www.legis.la.gov/Legis/Law.aspx?d=206545. Reviewed 2026-08-02.
State source: Louisiana State Legislature, Louisiana Revised Statutes § 47:1992 — Assessment Lists and Boards of Review, https://www.legis.la.gov/legis/Law.aspx?d=101450. Reviewed 2026-08-02.
State source: Louisiana State Legislature, Louisiana Revised Statutes § 47:1998 — Judicial Review, https://www.legis.la.gov/legis/Law.aspx?d=101455. Reviewed 2026-08-02.
East Baton Rouge Parish County: 2026 deadline guidance is 2026 open-roll period (within August 15 to September 15) has ended; exact dates are published annually. Guide: https://fairpath.app/property-tax-appeal/louisiana/east-baton-rouge-parish
Jefferson Parish County: 2026 deadline guidance is 2026 review period (August 17 to 31) and Board deadline (September 2) have passed. Guide: https://fairpath.app/property-tax-appeal/louisiana/jefferson-parish
Source: East Baton Rouge Parish Assessor, General Information and Appeals Process, https://www.ebrpa.org/general-information/. Reviewed 2026-09-14.
Source: East Baton Rouge Parish Assessor, Important Dates and Resources, https://www.ebrpa.org/important-dates-resources/. Reviewed 2026-09-14.
Source: Jefferson Parish Assessor, Assessment Appeal Form LAT 1 — Residential, https://www.jpassessor.net/Resources/DownloadForm?formName=LAT1AppealsFormResidential. Reviewed 2026-08-13.
Source: Jefferson Parish Assessor, Jefferson Parish Assessor Resources, https://www.jpassessor.com/resources. Reviewed 2026-09-14.
Source: Louisiana State Legislature, Louisiana Revised Statutes Section 47:1989, https://legis.la.gov/legis/Law.aspx?d=101446. Reviewed 2026-07-16.
Source: Louisiana State Legislature, Louisiana Revised Statutes Section 47:1992, https://legis.la.gov/legis/Law.aspx?d=101442. Reviewed 2026-08-13.
Visit FairPath with JavaScript enabled for the full experience.