Louisiana

state characteristics

Assessment Ratio: Commercial Improvements – 15%
PP – 15%
Land & Residential – 10%
Fiscal Tax Year: 01/01 – 12/31
Valuation Authority: Parish
Collection Authority: Parish, City & Town
Level One Appeal Name: Board of Review
RE Rendition Required: No
PP Rendition Required: Yes
Consultant Certification or Licensing: Not Required
Real Estate Taxable? Yes
Personal Property Taxable? Yes
Inventory Taxable? Yes

key tax dates – real estate

Assessment Date: Jan 1
Aug 1
New Orleans
Value Notices Issued: Aug – Sept Books open for public inspection
Appeal Deadline: Aug – Sept
Aug 15
15 days from “Book Opening”
New Orleans
Tax Bills Issued: Nov  
Tax Bills Due: Dec 31  

key tax dates – personal property

Assessment Date: Jan 1
Aug 1
New Orleans
Tax Returns Due: Feb 20 – Apr 1 Varies by jurisdiction
Tax Bills Issued: Nov  
Tax Bills Due: Dec 31