State guide
Louisiana property taxes (2026)
✓ Verified August 2026 against official county pages — 3 sources linked below.
County pages for Louisiana are on the way — the statewide dates below apply everywhere, and county pages will add local rates, contacts, and exact appeal windows.
How Louisiana property taxes work
Louisiana runs its property tax through 64 parish assessors, and its signature feature is the constitutional homestead exemption: the first $75,000 of your primary home's fair market value is exempt from parish taxes in every parish. Bills come from the parish sheriff (tax collector) late in the year, due by December 31, with 1% monthly interest after.
There is no mailed reassessment notice ritual here — instead, the assessment rolls 'open' for 15 calendar days of public inspection in the August–September window (each parish sets its dates; call the assessor after August 1). That inspection window is your chance to catch and contest the value.
The appeal ladder runs from the assessor during open rolls, to the parish governing body sitting as the Board of Review, to the Louisiana Tax Commission — each step with its own short deadline announced with the open-rolls dates.
Homes are assessed at 10% of fair market value, reassessed at least every four years. Seniors 65+ under the income ceiling can freeze their assessed value with the Special Assessment Level — one of the more generous freezes in the South.
When payments are due
Due by December 31 to the parish tax collector; 1% monthly interest after.
| Payment | Due | Delinquent after | Notes |
|---|---|---|---|
| 2026 bill | December 31, 2026 | January 1, 2027 | Bills mail late in the year; interest at 1% per month once delinquent. Orleans Parish bills on its own earlier cycle |
Exact dates can vary by county — use your county's page above for the dates on your bill.
How to appeal your assessment
The statewide rule: Contest your value during the parish's 15-day open-rolls inspection window (August–September, dates set per parish), then appeal to the parish Board of Review and on to the Louisiana Tax Commission
There's no individual notice in most parishes — the burden is on you to check the rolls when they open. Call your assessor after August 1 for the year's inspection dates; Board of Review deadlines follow immediately after the window closes.
- Call your assessor after August 1Ask when the rolls open for the 15-day public inspection — each parish schedules its own window in the August–September period.
- Review your assessment during open rollsCheck the fair market value (your bill runs on 10% of it) and confirm the homestead exemption is applied.
- Talk to the assessor firstDiscrepancies raised during the inspection window often get corrected on the spot.
- Appeal to the parish Board of ReviewThe parish council or police jury sits as the Board of Review shortly after rolls close — file by the parish's announced deadline.
- Escalate to the Louisiana Tax CommissionEither party can appeal the Board of Review's decision to the state commission.
County pages have the exact local deadlines, forms, and filing links.
Statewide exemptions
| Exemption | What it's worth | Deadline |
|---|---|---|
| Homestead exemption ($75,000) | Constitutional exemption of the first $75,000 of fair market value ($7,500 of assessed value) from parish taxes on your owner-occupied primary residence — city/municipal taxes may still apply | Apply by December 31 of the tax year |
| Special Assessment Level (senior freeze) | Freezes the assessed value of the homestead for homeowners 65+ with household adjusted gross income at or below the indexed ceiling (about $100,000 for 2026) | Apply with your parish assessor |
| Disabled veteran additional exemption | Veterans with qualifying service-connected disability ratings receive an additional homestead exemption (larger at higher ratings, up to full exemption for 100%/unemployable) | Apply with your parish assessor |
Reassessment
Parishes reassess real property at least every four years on a statewide schedule; homes are assessed at 10% of fair market value.
Value notices (Open rolls public inspection) usually mail in August–September (open rolls, no individual notices in most parishes).
Common questions
- When are property taxes due in Louisiana?
- By December 31 to your parish tax collector (the sheriff in most parishes), with 1% monthly interest after. Orleans Parish runs its own earlier billing cycle — check your bill.
- How do I appeal my Louisiana assessment?
- During open rolls: each parish opens its assessment rolls for 15 calendar days in the August–September window. Check your value then, raise it with the assessor, and if unresolved appeal to the parish Board of Review and on to the Louisiana Tax Commission. Call your assessor after August 1 for this year's dates.
- What does the $75,000 homestead exemption cover?
- The first $75,000 of your primary home's market value is exempt from parish property taxes — a constitutional guarantee statewide. It usually doesn't cover municipal taxes, and it takes a one-time application with your parish assessor.
- Does Louisiana have a senior freeze?
- Yes — the Special Assessment Level freezes your assessed value at 65+ if household income is under the indexed ceiling (about $100,000 for 2026). One application with the parish assessor; it holds while you qualify.
- Why didn't I get a notice that my value changed?
- Most parishes don't mail individual reassessment notices — the open-rolls inspection window is the notice. That's why the August call to your assessor matters: miss the window and the value stands for the year.
Sources
Every fact on this page comes from an official page. Check them yourself:
- East Baton Rouge Parish Assessor — general information — checked 2026-08-12
- West Baton Rouge Parish Assessor — exemptions & special assessments — checked 2026-08-12
- Louisiana House — property tax basics — checked 2026-08-12