Louisiana Property Tax Appeal Guide
Louisiana assesses residential property at 10% of fair market value, with a homestead exemption reducing the taxable amount.
10%
Statutory percentage
30 days from assessment notice (Louisiana Tax Commission)
Verified July 2026 — confirm on your notice
La. Rev. Stat. § 47:1992 (public exposure and review of assessments)
Governing state code
How to File in Louisiana
Review the assessment rolls during the parish public inspection period (about 15 days).
File a written appeal (Form 3101) with the parish assessor and Board of Review.
Present comparable sales supporting a lower fair market value.
Attend the parish Board of Review hearing.
Appeal to the Louisiana Tax Commission and then district court if needed.
Deadlines and ratios vary by county and change over time — always confirm with your local assessor. This is general information, not legal advice.
Are you actually over-assessed in Louisiana?
Check this property against recent comparable sales for $4.99. If the evidence says you have no case, you know that before you spend a filing deadline on it — and if it does, the same $4.99 is credited toward the full appeal packet.
A worked example in Louisiana
Say the assessor values your home at $400,000, but comparable sales show it is really worth $350,000 — a $50,000 over-assessment. Louisiana taxes 10% of value, so the taxable amount drops from $40,000 to $35,000. At a typical effective rate of ~1.5%, that is about $75 back in your pocket every year until the value is corrected.
Illustration only. Your actual rate, exemptions, and savings depend on your county and taxing districts — run your own numbers.
Common grounds for a Louisiana appeal
Over-market valuation. Comparable sales of similar nearby homes closed below the value the assessor placed on yours.
Errors in the property record. The county has the wrong square footage, bedroom or bathroom count, lot size, or condition on file.
Unequal (non-uniform) assessment. Comparable properties in your area are assessed for less than yours, regardless of market value.
Physical or external problems. Deferred maintenance, functional issues, or an external nuisance depress what a buyer would pay.
Overvaluation · Incorrect classification · Denial of exemption
Don’t overlook exemptions
An appeal lowers your value, but exemptions cut your taxable base directly — and both stack. Most owners qualify for a homestead exemption on their primary residence, and many states add relief for owners over 65, veterans, and people with disabilities. Confirm you are enrolled with your Louisiana county assessor before filing — it is the fastest saving most people miss.
- Homestead Exemption $75,000 assessed value
- Owner-occupied primary residence
- Special Assessment Level Frozen assessed value
- Age 65+, income limits
- Disabled Veteran Full exemption
- 100% service-connected disability
Who hears a Louisiana appeal
Your appeal is decided by Parish Board of Review / Louisiana Tax Commission — the value itself is set by the Parish Assessor, which is who you are disagreeing with.
- 1
Board of Review
- 2
Louisiana Tax Commission
- 3
District Court
Each stage has its own deadline. Missing the first one usually closes the later ones for that tax year.
Key Louisiana statutes
The sections a Louisiana appeal is argued under. Quote one exactly as written — a paraphrased or renumbered citation is worse than none.
- La. R.S. 47:1957
- Assessment of Real Property
- La. R.S. 47:1992
- Board of Review
- La. R.S. 47:1703
- Homestead Exemption
- La. R.S. 47:2323
- Special Assessment Level
Official Louisiana resources
These are state government sites. The form and portal you actually file through are published by your county assessor.
Louisiana property tax appeal questions
- When is the deadline to appeal property taxes in Louisiana?
- 30 days from assessment notice (Louisiana Tax Commission). Verified July 2026. Deadlines vary by county and change from year to year, so always confirm the date printed on your own assessment notice before you file.
- Who decides a property tax appeal in Louisiana?
- Parish Board of Review / Louisiana Tax Commission hears it. The full path is: Board of Review, then Louisiana Tax Commission, then District Court.
- What is the assessment ratio in Louisiana?
- 10% of fair market value (residential). That is the share of value your bill is calculated on, so lowering the assessed value lowers the bill proportionally.
- What grounds can I appeal on in Louisiana?
- Louisiana recognises these grounds: Overvaluation, Incorrect classification, Denial of exemption. Overvaluation is the most common — you show comparable sales that closed below your assessed value.
- What property tax exemptions does Louisiana offer?
- Homestead Exemption — $75,000 assessed value, for owner-occupied primary residence; Special Assessment Level — Frozen assessed value, for age 65+, income limits; Disabled Veteran — Full exemption, for 100% service-connected disability. Exemptions reduce your taxable base directly and stack with an appeal, so check both.
- What is the average property tax rate in Louisiana?
- About 0.55% of market value per year statewide. Your own rate depends on your county and its taxing districts, so treat this as a benchmark rather than your bill.
Louisiana Tax Estimator
$0 / yr
Based on 10% ratio & avg. millage. Estimate only.
Generate your Louisiana appeal packet
Check your property for $4.99 (credited), then get the full comparable-sales packet and AI appeal letter for a flat $29 — $19 at launch.