- Assessor site
- https://www.louisianaassessors.org/about-assessors/ ↗
- Search by
- office contacts via the assessors' association page (parish portals vary)
- Reassessment cycle
- 64 elected PARISH ASSESSORS (Art. VII §§18, 24) under LOUISIANA TAX COMMISSION oversight — the LTC itself assesses public-service property, and the BOARD OF REVIEW is the parish governing body. Constitutional class ratios: land 10% / residential improvements 10% / COMMERCIAL IMPROVEMENTS 15% / business personal 15% / public service 25% — commercial pays 1.5x residential per dollar. QUADRENNIAL statewide revaluation; the NEXT is 2028. Orleans is a consolidated city-parish.
- Reassessment trigger
- The quadrennial revaluation (values hold between cycles absent change; new construction valued on last-revaluation indices). No sale reset — but the SAL freeze never conveys to a buyer.
- Personal & intangible property
- Business personal property at 15% via annual LAT self-report forms to the parish assessor (LAT-5 for business; April 1 on the Tax Commission's standard calendar). Public service rides the LTC's own 25% lane.
- CRE forecasting note
- The 15% commercial-improvement ratio against the 10% residential base is the structural line — and land is 10% for everyone. The quadrennial rhythm concentrates risk: 2028 values carry four years, so staff that open-books window. Each parish sets its own 15-DAY inspection inside Aug 15-Sep 15 (Orleans ~mid-July); Form 3101 goes to the parish governing body sitting as Board of Review, and EITHER side has 30 CALENDAR DAYS from the Board of Review decision to reach the LOUISIANA TAX COMMISSION — the only state here whose second rung is a standing state commission. LAT-5 each spring; ITEP for manufacturing (80%, up to 10 yrs) runs through the state Board of Commerce and Industry and governor — local ITEP committees now advise only, no binding sign-off; taxes due DECEMBER 31; since 2026 delinquencies go to TAX LIEN AUCTION (no tax-deed sale) with roughly a three-year payoff window before judicial foreclosure.
- Residential note
- The homestead exemption — the first $75,000 of market value ($7,500 assessed) — is constitutional, statewide, and filed ONCE with the parish assessor (bring the act of sale and ID). It does not reach municipal taxes except in consolidated Orleans (city, school, and levee levies) and municipal school levies elsewhere. The SAL FREEZE holds your assessed value flat at 65+ (or total disability, or 50%+ service-connected disability) if household income is at or below roughly $100,000, CPI-indexed — permanent unless construction raises the value 25%+, and it does not transfer to a buyer. Disabled-veteran exemptions are tiered and were recently expanded — confirm your tier with the parish assessor. If a value looks wrong: visit during the open-books window (15 days, set by your parish between mid-August and mid-September; Orleans earlier), then Form 3101 to the Board of Review.
SPLIT RATE — Commercial improvements at 15% pay 1.5x residential's 10%; public service property rides a 25% LTC-assessed lane; land is 10% for everyone.
APPEAL DEADLINE — A parish-set 15-day open-books window (Aug 15-Sep 15; Orleans earlier), Form 3101 to the parish governing body as Board of Review, then 30 CALENDAR DAYS from the Board of Review's decision notice to reach the Louisiana Tax Commission.
FILING REQUIRED RELIEF — The homestead is a one-time filing; the SAL freeze takes an application with an income gate; businesses self-report on LAT forms each spring; use-value requires application.
STATE ASSESSED — Public service property is assessed by the Louisiana Tax Commission itself at 25% — not by the parish assessor.
Note: The Lafourche Parish Assessor's office in Thibodaux sets values here — quadrennially statewide (next revaluation: 2028), with the Louisiana Tax Commission overseeing and itself assessing public-service property. All 64 assessors' offices are on the association's page at the link. To question a value: visit during the parish's 15-day OPEN BOOKS window (set between August 15 and September 15 in most parishes), then Form 3101 to the Board of Review — the parish governing body — and, if needed, the Tax Commission within 30 calendar days of its ruling. Homeowners: the $75,000 homestead is a one-time filing at this office. Taxes are due December 31.
Primary sources: WBR Parish Assessor official FAQ (class table verbatim, quadrennial/2028, Forms 3101+3103.A); LAA About-Assessors page (constitutional duties, review ladder, Orleans homestead exception); LA House fiscal PDF; NOLA City Council appeals page; La. Const. Art. VII §§18, 20; R.S. 47:1703/1703.1/1992/2331 (as of 2026-07-05). Confirm current rules and figures with the assessing authority before any use.