Louisiana Property Tax: Exemptions, Deadlines, and Appeals

Louisiana property tax is calculated by multiplying your property’s assessed value — a fixed percentage of fair market value set by the state constitution — by the total millage rate levied by your parish and its taxing districts, then subtracting any exemptions you qualify for. Homes and land are assessed at 10% of fair market value; most commercial property and business inventory is assessed at 15%. Bills are due December 31, and if you own and live in the home, the homestead exemption removes the first $7,500 of assessed value (roughly the first $75,000 of market value) from parish and special district taxes.

How Your Tax Bill Is Calculated

Louisiana’s Constitution divides taxable property into fixed assessment classes:¹

Land: 10%
Residential improvements: 10%
Electric cooperative properties (excluding land): 15%
Public service properties (excluding land): 25%
Other property, including most commercial property and business inventory: 15%

A home with a fair market value of $200,000 has an assessed value of $20,000. A commercial building of the same market value is assessed at $30,000. That assessed value is what the millage rate acts on.

One mill equals one-thousandth of a dollar. A combined millage rate of 100 mills on a $20,000 assessed value produces a $2,000 tax bill. The rate is combined because it stacks: parish council, school board, law enforcement district, fire district, and various special districts each set their own millage, and you pay the sum. Each authority operates under a voter-approved maximum and cannot exceed it without going back to voters.

Parish assessors determine fair market value for property within their jurisdiction.² Fair market value is the price a willing, informed buyer and seller would agree upon under normal circumstances.³

The Homestead Exemption

If you own and occupy a home as your primary residence, the homestead exemption removes the first $7,500 of assessed value from your tax bill.⁴ Because residential property is assessed at 10%, that shields the first $75,000 of market value from parish and special district taxes. A home worth $75,000 or less pays no parish or special ad valorem taxes at all.

The exemption covers a homestead of up to 160 acres including the residence and associated fields, pasture, or garden. It also applies to mobile homes used as a primary residence even if you don’t own the underlying land, though in that case only the mobile home is exempt.

To claim the exemption, file an application with your parish assessor. New homeowners should apply by December 31 of the year they acquire the property. Once granted, the exemption continues automatically each year as long as you still own and occupy the home.

Other Exemptions and Reductions

Senior Freeze

Homeowners 65 or older with combined adjusted gross income of $100,000 or less can freeze their property’s assessed value through the special assessment level, commonly called the senior freeze. Once approved, the assessed value stays fixed regardless of market appreciation, so reassessment years don’t raise your bill. The freeze holds as long as you continue owning and occupying the home and the property’s value doesn’t increase more than 25% due to new construction or reconstruction. Income eligibility is based on the federal tax return from the year before you apply; for married couples filing separately, both returns are combined.

A proposed constitutional amendment on the November 2026 ballot could change the income eligibility rules. If voters approve, the changes would take effect with the 2027 tax year.

Disabled Veteran Exemption

Veterans rated 100% disabled or unemployable due to a service-connected condition by the U.S. Department of Veterans Affairs are exempt from all ad valorem taxes on their primary residence, beyond the standard homestead exemption. A qualifying veteran’s home is completely free of property taxes. The exemption passes to a surviving spouse who continues to own and occupy the property, whether or not the veteran had claimed it before death.⁵

Agricultural, Horticultural, Marsh, and Timber Land

Bona fide agricultural, horticultural, marsh, and timber lands are assessed at 10% of use value rather than fair market value.¹ Use value reflects what the land is worth for its current agricultural or timber purpose, which is almost always far less than what a developer would pay. State law sets the criteria for what counts as bona fide qualifying land.

Nonprofit and Charitable Property

Property owned by nonprofit organizations operated exclusively for religious, charitable, health, welfare, fraternal, or educational purposes is exempt, provided the organization is also exempt from federal or state income tax. The exemption is lost if the property is used for commercial purposes unrelated to the organization’s exempt mission.⁵

Reassessment and Millage Rollback

Louisiana requires all taxable property to be reappraised at intervals of no more than four years.¹ During a reassessment year, your assessed value can jump if your neighborhood’s market values have risen. The reassessment itself doesn’t automatically raise your tax bill, though, because of the millage rollback rule.

When a parish-wide reassessment increases total assessed values, the Louisiana Constitution requires each taxing authority to roll its millage rate downward so total revenue stays roughly the same as the prior year. The premise is that reassessment corrects relative valuations, not that it generates a windfall for local government.

A taxing authority can choose to roll forward its millage rate to a higher level after reassessment, but only up to the prior year’s maximum rate, and only after holding a public hearing. Notice of the hearing must be published twice in the official parish journal at least 30 days beforehand and must include an estimate of how much additional revenue the rolled-forward rate will produce compared to the current year.⁶ Roll-forwards are how reassessment years actually reach your wallet.

If you build an addition, finish a renovation, or construct a new structure during the tax year, the assessor may issue a supplemental assessment to capture the added value. You must receive written notice at least 30 days before the Board of Review hearing deadline, giving you time to challenge the new figure.⁷

Payment Deadline and What Happens If You’re Late

Property taxes are due by December 31 each year. The parish assessor files the tax roll with the Louisiana Tax Commission by November 15, and once the roll goes to the parish tax collector, bills are mailed.⁸ Most taxpayers receive bills in November or early December, which leaves a tight window.

Most parishes accept payment by mail, in person, or online. Online credit card payments typically carry a convenience fee of about 2% to 3%, while electronic check payments are often free. Fees vary by parish, so check with your local tax collector before paying.

Some parishes allow partial payments on delinquent taxes, but a partial payment does not stop the tax collector from proceeding on the remaining balance. If you’re struggling to pay, contact your parish tax collector early.

Any taxes unpaid by December 31 become delinquent the next day. Delinquent taxes accrue interest at 1% per month, noncompounding.⁸ The Constitution also authorizes a penalty of up to 5% of the delinquent amount.⁹ Between interest and penalties, a $3,000 tax bill left unpaid for six months could cost you an additional $200 or more.

Tax Lien Auctions

If taxes, interest, and costs remain unpaid 90 days after becoming delinquent, the tax collector can offer the tax lien on your property at public auction.⁸ The winning bidder receives a tax lien certificate, which entitles the holder to be repaid the amount paid plus any subsequent taxes covered on the property. The lien doesn’t transfer ownership of your home, but it creates serious leverage.

Anyone can extinguish the lien by paying the termination price: the original delinquent taxes, interest, penalties, and costs paid by the certificate holder. If the lien isn’t extinguished, the certificate holder can file suit to enforce it within seven years of the date the certificate was recorded. After seven years without enforcement, the lien expires.¹⁰

Appealing Your Assessment

If you believe your assessed value is too high, Louisiana has a three-level appeal process. Missing a deadline at any level ends the appeal, so the timeline matters more than anything else.

Step 1: Board of Review

Each year, parish assessors publicly expose their assessment rolls for 15 calendar days, generally between August 15 and September 15. Orleans Parish runs earlier, from July 15 to August 15.¹¹ During that window, review your assessment and compare it to similar properties.

To challenge, file an appeal with the Board of Review (your parish council or police jury sitting in that capacity) no later than seven days before the Board’s hearing date. The Board can increase or decrease any assessment based on recognized appraisal techniques.¹¹ Bring comparable sales data and any evidence that the assessor’s valuation doesn’t reflect your property’s actual condition.

Step 2: Louisiana Tax Commission

If the Board rules against you, appeal in writing to the Louisiana Tax Commission within 30 calendar days of receiving the Board’s decision. The taxpayer, the parish assessor, or a representative of an affected taxing body can file.¹¹ The Commission holds its own hearing and reviews the evidence independently. This is a more formal proceeding and your best shot at a full re-examination of the valuation.

Step 3: District Court

If the Tax Commission’s decision is still unfavorable, file suit in district court within 30 days of the ruling.¹² The court reviews whether the Commission acted within its legal authority and followed proper procedures. Judicial review at this stage focuses on the legal soundness of the decision rather than reweighing appraisal evidence from scratch, so the record you built at the Commission level is what carries the case.

1
Louisiana State Legislature. Louisiana Constitution PART II PROPERTY TAXATION – Section 18 Ad Valorem Taxes
2
Justia. Louisiana Revised Statutes Title 47 Section 47-1957 Listing and Assessing of Property Generally
3
Justia. Louisiana Revised Statutes Section 47-2321 Fair Market Value Defined
4
Louisiana State Legislature. Louisiana Constitution Section 20 Homestead Exemption
5
Louisiana State Legislature. Louisiana Constitution Section 21 Other Exemptions from Ad Valorem Taxation
6
Louisiana Legislative Auditor’s Office. Notice Requirements When Rolling Forward
7
Louisiana State Legislature. Louisiana Revised Statutes Section 47-1987 Time When Listing of Property Concluded
8
Louisiana State Legislature. Louisiana Revised Statutes Section 47-2127 Time for Payment Interest and Penalty Notification
9
Louisiana State Legislature. Louisiana Constitution Section 25 Tax Administration
10
Justia. Louisiana Revised Statutes Section 47-2155 Tax Lien Certificate
11
Cornell Law Institute. Louisiana Administrative Code Title 61 Section V-3101 Public Exposure of Assessments Appeals to the Board of Review and Board of Review Hearings
12
Justia. Louisiana Revised Statutes Section 47-1989 Review of Appeals by Tax Commission