Assessment Ratio
10% (residential)
Appeal Deadline
August 1 - September 15, 2026
Official Form
Board of Review appeal form
Risk of Increase
No
How Assessment Works in Louisiana
Louisiana assesses residential property at 10% of fair market value. Land is also assessed at 10%. Your tax bill is based on this assessed value, not the full market value. The assessor determines fair market value, and you pay taxes on 10% of that amount.
How to File in Louisiana
File an appeal with the parish Board of Review during the open period (August 1 through September 15). The assessment roll is open for public inspection for 15 days beginning August 1.
Step-by-Step
Louisiana Appeal Process
Review the assessment roll when it opens for public inspection (August 1).
If you disagree with your assessment, file a written appeal with the parish Board of Review.
Attend the Board of Review hearing and present your evidence.
If denied, appeal to the Louisiana Tax Commission within 10 days.
If still unresolved, appeal to the district court.
FAQ
Louisiana Property Tax Appeal Questions
How does the 10% assessment ratio work in Louisiana?
If your home has a fair market value of $300,000, the assessed value is $30,000 (10%). Your tax bill is calculated on $30,000, not the full $300,000. If the assessor overvalues your home, the excess is multiplied by the tax rate.
Can my Louisiana assessment increase on appeal?
No. The Board of Review generally cannot increase your assessment as a result of your appeal. Your value can stay the same or be reduced.
Does Louisiana have a homestead exemption?
Yes. Louisiana offers a generous homestead exemption that exempts the first $75,000 of market value ($7,500 of assessed value) from parish and local taxes for owner-occupied homes.