FAQ

The following information is designed to provide an introduction to the property tax assessment process, including appeals to the Board of Review, and the laws that govern them in Orleans Parish.

Assessment lists are open for public inspection from July 15 to August 15 in Orleans Parish on the Fourth Floor, City Hall, 1300 Perdido Street, or the Algiers Courthouse, 225 Morgan St. Beginning July 22nd, property owners may also visit the Lakeview Christian Center, 5885 Fleur De Lis Dr. These locations will be open on weekdays from 8:30 a.m. to 4 p.m. Property owners are encouraged to visit the location closest to their place of work or residence. Assessments may also be reviewed on the Orleans Parish Assessor’s website.

You should discuss your assessment with your Assessor during the public inspection period, or between July 15 and August 15. At that time, any questions regarding assessments can be addressed and/or disputed. You will have an opportunity to meet with the assessor or an office staff member to provide documentation for an informal appeal of the assessment. Documentation that can help in your dispute includes, but is not limited to:

These meetings are encouraged as they may result in resolving disputed assessments.

If there is a disagreement as to the assessment, and you wish to protest the value, each assessor is obligated to provide you access to a form entitled, “Exhibit A, Notice of Appeal Request for Board of Review.” A copy of this form may also be downloaded from http://www.qpublic.net/la/orleans/. The Board of Review will consider all written appeals which have been filed in compliance with the following procedure:

 

The Board of Review has authority to change the assessments made by your assessor. The Board of Review may make a determination to increase or decrease the assessment of real or personal property made by the assessor in accordance with the fair market or use valuation determined by the Board of Review.

The Board of Review does not have the authority to change assessments for any prior years. The Board of Review has no authority to consider or act upon appeals of Homeowner’s Exemption denials, age freeze or disability determinations. Furthermore, the Board may not make any determinations due to a dispute or alternative interpretation of state or local law. The Board of Review may consider questions of property value only.

The Board of Review is independent from the Assessor. The Board is actually the New Orleans City Council, which in turn hires real estate professionals whose job it is to hear your appeal.

Every citizen who appears before the Board of Review is in fact challenging a decision of the Assessor. The purpose of the Board of Review is to give residents of Orleans Parish the opportunity to object to what they feel may be an inaccurate assessment of their property, and it is the Board of Review’s responsibility to make an independent judgment based on the facts and the law.

All appellants will be notified of their hearing date and time by first class mail. The scheduling letter will be mailed to the mailing address provided in the appeal, and will include all necessary hearing information, including the location. Hearings begin on The schedule will also be available on the internet. A link to the on-line schedule will be made available on the City Council's website at www.nolacitycouncil.com on approximately September, 7, 2016.

The Board of review Hearings for Tax Year 2017 property tax assessment appeals will take place between September 15, 2016 and the first week in October 2016. They will be held at the Lac Maurepas Meeting Room, Student Life Center 2nd floor, 916 Navarre Ave., Delgado Community College.

There are three main types of evidence which will be considered by the Board of Review in determining whether or not the Assessor’s value should be upheld, including:

The New Orleans City Council, sitting as the Orleans Parish Board of Review (BOR), will make a final determination of all property values during a public meeting on or around October 20, 2016. For the exact time and place of this meeting, please consult the City Council website at nolacitycouncil.com.                          

Subsequent to the adoption of this final determination of property values, the comprehensive results of the determination will be posted to the City Council’s website. Alternately, you may search for your results at orleanstaxappeal.com. 

If you wish to further appeal the BOR determination, you have the right to appeal to the Louisiana Tax Commission (LTC). A copy of LTC Appeal Form 3103.A is available at www.latax.state.la.us.

      Louisiana state laws require that you be sent a certified letter via USPS notifying you of the BOR determination for your property. These letters will be put into the mail during the last week in October. Officially, you have 10 days from the date postmarked on the letter to file your appeal with the LTC

However, due to unforeseen and unavoidable delays and occasional non-deliveries of these letters, you are strongly encouraged to check the websites referenced above and file your appeal as soon as possible.

In 2002, The State of Louisiana provided for an assessment “freeze” or special assessment for taxpayers aged 65 years or older. Under this provision, homeowners who are 65 years or older with an adjusted household income of $64,655 (as of 2009) or less may qualify for a freeze on their assessment. The assessment is frozen at the amount assessed at the time of qualification. If granted, the special assessment is valid only for the tax year stated in the application and must be applied for annually. Failure to file causes the special assessment level to lapse and the freeze will not be effective in years when no application is made. Further, in the event that the property is sold, or upon death of the homeowner, the special assessment will terminate on the last day of December of the year the property is sold. The Board of Review does not handle special assessments. This must be handled by your assessor.

ADDITIONAL BACKGROUND INFORMATION
 

All property situated within the state, except that expressly exempted from taxation by law, is subject to taxation on the basis of the assessed valuation. For residential properties, this means residential property, including the land and building.

According to the State Constitution, property must be assessed at its fair market value. To find the value of any piece of property, the assessor must first determine:

A property’s value can change for many reasons. The most obvious reason is
physical improvements to the property or major damage. The most frequent cause of
change to the value of property is a change in the market.     

The classification of property subject to ad valorem taxes is the percentage of fair market value on the first day of January 2013. The percentage value of each classification for the purpose of determining assessed value is as follows:

Classifications

Percentages

Land

10%

Improvements for Residential

10%

Improvements for Commercial

15%

Business Movable Property

15%

Public Service (Excluding Land)

25%

Is my homestead exemption factored into my assessment?

Yes. Your homestead exemption, up to $7,500, is factored into your assessment. To qualify for homestead exemption, one must own and occupy the house as his/her primary residence. Regardless of how many houses are owned, no one is entitled to more than one homestead exemption. If you change primary residence, you must notify the assessor. It is advisable to go in to the assessor’s office and apply for homestead exemption as soon as you purchase and occupy your home.

What is meant by “millage rates” or “mills?”

Millage is the percentage of value that is used in calculating taxes, defined as 1/10 of 1 percent. That millage is multiplied by the assessed value after any exemptions have been subtracted to calculate the taxes. For example:
{Property Tax Calculation Sample }
$125,000.00 Sales Price x 10% $ 12,500.00 = Assessed Value
- 7,500.00 Less Homestead Exemption$ 5,000.00 = Taxable Value
$ 5,000.00 x .13910 = Sample millage rate $ 695.50 = Total tax