City of New Orleans Property Tax: Rates, Exemptions, and Payment

New Orleans property tax is calculated by multiplying your property’s taxable assessed value by the 2025 citywide millage rate of 121.20 mills, which works out to about $121.20 for every $1,000 of taxable value.¹ Residential property is assessed at 10% of fair market value, the homestead exemption shields the first $7,500 of assessed value on an owner-occupied home from most levies, and payment is due to the Bureau of Treasury by January 31 each year.

How the Bill Is Calculated

Two numbers drive your bill: assessed value and total millage. The Orleans Parish Assessor’s Office sets fair market value, then applies the constitutional assessment percentage for your property type to produce the assessed value. Multiplying that figure by the applicable millage rate gives the tax owed.¹

Louisiana uses a classified system. Land and residential improvements are assessed at 10% of fair market value. Commercial improvements, business personal property, and most other non-residential property are assessed at 15%.² So a home with a $300,000 fair market value has an assessed value of $30,000. A commercial building worth the same amount is assessed at $45,000.

One mill equals one dollar of tax per $1,000 of taxable assessed value. The 121.20 mills on your bill is the sum of levies set by several different taxing bodies, including the City Council, the Orleans Parish School Board, the Sewerage and Water Board, and others.¹

A worked example: a home valued at $250,000 has an assessed value of $25,000. Subtract the $7,500 homestead exemption and the taxable assessed value for most levies is $17,500. Multiplied by 121.20 mills, the rough tax is about $2,121. The actual bill runs slightly higher because police and fire levies apply to the full assessed value before the homestead exemption.

Where Your Tax Dollars Go in 2025

The 2025 citywide total is 121.20 mills, divided among the following authorities.¹

Orleans Parish School Board: 45.31 mills, the largest single levy and roughly 37% of every tax dollar
City of New Orleans general levies: 23.22 mills combined, covering general city operations (12.23), fire and police (5.62), and public libraries (4.32)
Board of Liquidation for city debt service: 14.50 mills
Sewerage and Water Board drainage: 14.26 mills across three drainage levies
Police and fire levies that are not reduced by the homestead exemption: 11.51 mills, applied to the full assessed value
Early Childhood Care and Education: 4.39 mills
Orleans Law Enforcement District: 2.46 mills
Parks, recreation, and cultural institutions: 5.55 mills combined, including the Audubon Commission (1.71), New Orleans Recreation Development Commission (1.71), Parks and Parkways (1.59), and City Park (0.54)

Rates are set annually, so verify current figures through the Bureau of Treasury before relying on them for planning.

Homestead Exemption

If you own and occupy a home in Orleans Parish as your primary residence, the homestead exemption shields the first $7,500 of assessed value from most parish and special ad valorem taxes. Because residential property is assessed at 10% of market value, that effectively exempts the first $75,000 of market value from those levies.³ A home worth $75,000 or less owes nothing on the levies that honor the exemption.

The exemption extends to surviving spouses who continue to occupy the homestead and to property held in certain trusts where the original owner remains the primary beneficiary and occupant.⁴ A mobile home used as a primary residence also qualifies, but the exemption covers only the home itself, not land you don’t own.

You claim the exemption by filing with the Orleans Parish Assessor’s Office and providing proof of residency. One important limit: the 11.51 mills of police and fire levies apply to your full assessed value regardless of the exemption.¹

Freezes for Seniors, Disabled Homeowners, and Veterans

A special assessment level freeze locks your property’s assessed value at its current level, so rising market values can’t push up your bill through reassessment. The freeze does not cap millage rates, so if taxing bodies raise their mills your tax can still rise. Three categories of homeowners qualify.⁵

Age freeze for homeowners 65 or older with a homestead exemption and annual household income of $102,700 or less
Disability freeze for homeowners with a permanent and total disability verified by a federal or state agency, rated at 50% to 100%, with annual household income of $102,700 or less
Disabled veteran exemption for veterans with a service-connected disability rating of 50% or higher from the U.S. Department of Veterans Affairs

The income threshold adjusts periodically, so confirm the current figure when you apply. The freeze stays in place as long as you own and occupy the property. Sell or move out and the freeze ends; the property returns to a market-based assessment for the next owner.

If you need to document disability income, you can download a Social Security benefit verification letter from your account at ssa.gov, or request one by calling 800-772-1213 and saying “proof of income” when prompted.⁶

How and When to Pay

Property taxes in New Orleans are due by January 31.⁷ The Bureau of Treasury handles collection and offers three ways to pay.

Online. At nola.gov/property-tax you can search by address or bill number and pay immediately. Electronic checks are free. Credit and debit payments carry a 2.49% convenience fee (minimum $2.00) that goes to the processor, not the city.⁸ Partial payments are not accepted online; for those, use mail or in-person.⁹

By mail. Send a check, money order, or cashier’s check payable to the City of New Orleans with your parcel ID or bill number on it. The address is Bureau of Treasury, Property Tax Bureau, Department 165025, P.O. Box 62600, New Orleans, LA 70162-2600.⁷ Leaving off the department number can delay or bounce the payment, and the city will not waive interest when that happens.

In person. Walk-in payments are accepted at 1300 Perdido Street, Room 1W40, New Orleans, LA 70112. Cash, checks, money orders, and cashier’s checks are all accepted for regular tax payments.⁷

If you never got a paper bill, look up your account on the Bureau of Treasury’s website using your property address. Confirm the “Amount Due” field carefully, especially if you’re paying after January 31, because interest may already be included.

If You Miss the Deadline

Louisiana law treats property taxes as delinquent after December 31 of the assessment year, though the city gives a practical grace period through January 31 before pursuing collection.⁷ After that, costs climb quickly.

Unpaid taxes accrue interest at 1% per month, noncompounding.¹⁰ On a $3,000 bill that’s another $30 every month. The city does not offer a formal installment plan, but you can make partial payments by mail or in person to reduce the balance.⁹

By the first Monday of February, the tax collector sends a certified letter to every owner with a prior-year balance. The notice warns that if the debt is not paid within 20 days, the city will advertise the tax lien for public auction.¹⁰ At auction, a buyer purchases the tax lien, not the property, and you then owe that buyer rather than the city. A Louisiana property tax lien has priority over all other mortgages, liens, and claims against the property, which means the lien holder sits ahead of your mortgage lender.¹¹

After a tax lien sale, you generally have three years to redeem the property. If a valid blight judgment has been entered against the property, the redemption period drops to 18 months.¹² To redeem you must pay:

The full amount the buyer paid at auction
Interest of 1% per month from the sale date through the redemption
A 5% penalty
Any current-year taxes and other outstanding charges on the property

Redemption payments must be made in cash or cashier’s check. Personal checks and credit cards are not accepted.⁷ If you don’t redeem within the applicable period, the lien holder can take steps to acquire ownership.

Appealing Your Assessment

If you think the assessor overvalued your property, Louisiana gives you a structured process. Miss the window and you’re stuck with the assessment for the year.

The assessment rolls open for public inspection each year from July 15 through August 15. During that period you can review your property’s listed value and raise concerns with appraisal staff.¹³ The assessor’s office now takes appeals through an online system during this period, and staff may propose settlements on value disputes before they escalate.¹⁴

If the informal process doesn’t resolve things, you can file a formal written appeal with the Board of Review. The New Orleans City Council sits as the Board of Review, typically hearing cases in October.¹⁵ Bring supporting evidence: a recent independent appraisal, photographs documenting condition, comparable sales from your neighborhood. Stronger documentation produces better outcomes.

If the Board of Review rules against you, the next step is the Louisiana Tax Commission, which reviews the assessment independently and holds a formal hearing.¹⁶ After that, your only remaining option is court. Most residential disputes end at the Board of Review, so the Tax Commission route is worth pursuing only when the amount at stake justifies the effort.

Escrow and the Federal SALT Deduction

Most homeowners with a mortgage don’t pay the city directly. The lender collects a portion of the annual tax each month as part of your mortgage payment, holds it in escrow, and disburses it when the bill comes due. Under the Real Estate Settlement Procedures Act, your servicer can require one-twelfth of the estimated annual tax and insurance costs each month, plus a cushion of no more than one-sixth of the annual total.¹⁷ The servicer runs an annual escrow analysis; a surplus of $50 or more must be refunded within 30 days.¹⁸ A shortage, common after a reassessment year, will raise your monthly payment. Check the annual escrow statement against your actual bill, especially after a reassessment.

New Orleans property taxes count toward the federal state and local tax deduction if you itemize. For the 2026 tax year, the SALT deduction is capped at $40,400 for most filers and $20,200 for married couples filing separately. The cap phases down when modified adjusted gross income exceeds $505,000, shrinking by 30 cents for every dollar above that threshold, but it cannot drop below a $10,000 floor.¹⁹ The cap applies to property taxes, state income taxes, and local sales taxes combined, not to each separately. Itemizing only pays off if your total itemized deductions exceed the standard deduction ($32,200 for married couples filing jointly in 2026).

1
City of New Orleans. How Taxes Are Calculated
2
Louisiana State Legislature. Louisiana Constitution Article VII Section 18 – Ad Valorem Taxes
3
Louisiana State Legislature. Louisiana Code RS 47-1703 – Exemptions
4
FindLaw. Louisiana Constitution of 1974 Art VII Section 20 – Homestead Exemption
5
Orleans Parish Assessor’s Office. Homestead and SAL
6
Social Security Administration. Get Benefit Verification Letter
7
City of New Orleans. Frequently Asked Questions
8
City of New Orleans. Pay Property Tax
9
City of New Orleans. Paying Taxes
10
Louisiana State Legislature. Louisiana Revised Statutes RS 47-2153 – Notice of Delinquency, Tax Lien Holder, Tax Lien Auction
11
Louisiana State Legislature. Louisiana Revised Statutes RS 47-2127
12
City of New Orleans. Tax Sales and Adjudications
13
Justia. Louisiana Revised Statutes Title 47 RS 47-1992 – Inspection of Assessment Lists
14
Orleans Parish Assessor’s Office. OPAO Rolls Out New Online Assessment Appeal System
15
New Orleans City Council. Property Tax Assessments and Appeals
16
Justia. Louisiana Revised Statutes Title 47 RS 47-1989 – Review of Appeals by Tax Commission
17
Office of the Law Revision Counsel. 12 USC 2609 – Limitation on Requirement of Advance Deposits in Escrow Accounts
18
Consumer Financial Protection Bureau. 1024.17 Escrow Accounts
19
Internal Revenue Service. IRS Releases Tax Inflation Adjustments for Tax Year 2026 Including Amendments From the One Big Beautiful Bill