Louisiana Property Tax Appeals: Board of Review Guide

How Louisiana Property Tax Appeals Work

Louisiana reviews an assessment in three steps set by the state constitution: first the parish governing authority through its Board of Review, then the Louisiana Tax Commission, and finally the courts. The first step happens in late summer, when the parish assessor exposes the assessment lists for public inspection and the Board of Review then hears complaints. La. Admin. Code tit. 61, Part V, 3103

The Window: Inspect the Lists, Then Go to the Board of Review

Outside Orleans Parish, the lists are open for inspection for 15 days, beginning no earlier than August 15 and ending no later than September 15. Jefferson Parish may open them as early as August 1. In Orleans Parish the lists are exposed July 15 through August 15 (the next business day if August 15 falls on a weekend or legal holiday). Each assessor has to publish the dates, times and place of the exposure in a parish newspaper, so look for that notice. La. Admin. Code tit. 61, Part V, 3101 La. R.S. 47:1992

After the inspection period, the assessor certifies the lists to the Board of Review within three days, and the board holds public hearings for owners who want to be heard. The board can raise or lower the assessment. La. R.S. 47:1992

The commission's own notice language tells owners to submit everything about the value of their property to the assessor before the Board of Review filing deadline. Failing to do so may hurt your appeal. La. Admin. Code tit. 61, Part V, 3101

How to Get Heard

The Board of Review considers a written or oral complaint from an owner who gave at least seven days notice, either by appearing in person at the board office or by sending the complaint by certified mail or fax so it is received at least seven days before the public hearing. If you send the assessor extra evidence after the lists are certified but before you file with the board, the assessor may lower the assessment, and must tell you and the board at least 24 hours before the hearing. La. R.S. 47:1992

No Notice in the Mail?

Louisiana does not mail every owner a value notice. You can make a written request to your parish assessor for the current year's assessed value. The request cannot be made before June 1 and must be received by June 15, and you supply a stamped return envelope or an email address. If the assessor fails to send that notice, the law says your time to appeal is not extended. If an assessment rises 15 percent or more from the prior year, the assessor must send a notice (Form TC-2) before the lists open. La. R.S. 47:1992 La. Admin. Code tit. 61, Part V, 3101

If the Board of Review Says No: Louisiana Tax Commission

A Board of Review decision is final unless you appeal to the Tax Commission. The appeal is due within 30 calendar days of the earlier of the date the board's written decision is properly sent or the date it is actually delivered. You file Form 3103.A, and Form 3103.B if applicable, with a copy of the board's written decision and notification letter. Appeals are deemed filed when deposited with the U.S. Postal Service (keep proof of mailing) or you can file electronically on the commission's website. The commission can dismiss an appeal that is late or missing documents. La. Admin. Code tit. 61, Part V, 3103

If you argue your home is assessed inequitably against similar properties, you must submit evidence of that inequity, and the assessor responds to it. In real property appeals the commission's appraisal division performs an appraisal, and the commission can accept or reject any part of it. La. Admin. Code tit. 61, Part V, 3103

The Last Step: District Court

You can sue within 30 days of the entry of the Tax Commission's final decision, in the district court of the parish where the Commission is domiciled or where the property is located. A taxpayer whose taxes become due while the suit is pending must pay them under protest or file a rule to set bond or other security, and the portion not in dispute is paid without protest. La. R.S. 47:1998

Where the Windows Stand Now

Louisiana's window is the assessment list inspection period each August to September, and it is closed for 2026 in every parish. Orleans Parish opens first, around July 15. Next year, watch for your assessor's newspaper notice and consider requesting your assessed value between June 1 and June 15. The parish guides below cover where each parish takes complaints.

Where Grove Hopper Fits

Grove Hopper is a research tool. We look at your property, flag whether it looks over-assessed and prepare your appeal documents. You review, sign and submit them to your Board of Review yourself. We are not attorneys, accountants or a tax firm. The free check is at the top of this page.

Pick your parish below for its assessor and how it takes complaints.