It’s that time to act quickly or lose your rights to contest property tax valuations for real property and business personal property. The “open rolls” period in any Louisiana parish is the annual opportunity for taxpayers to check property tax assessments and determine whether they are correct. More importantly, it is a time to act quickly or lose your rights to contest property tax valuations. The property tax rolls are scheduled to be “open” for public inspection in selected Louisiana parishes as follows:

The current property tax year for Orleans Parish is 2027. The current property tax year for all other parishes is 2026.

Deadlines and Filing Requirements to Preserve Your Rights

The important thing to know is that if you or your client wants to challenge the correctness (or the value) of a property tax assessment and preserve any right to challenge the valuation of that property, you can only do so during the “open rolls/books” period for your parish and within the deadline for filing a complaint with the local parish Board of Review (i.e. parish council or police jury). Select anticipated appeal deadlines are shown above. The complaint must be filed with the Parish Board of Review by the appeal deadline, and importantly, must be filed either in person, by facsimile, or by certified mail, which must be received at the Board of Review office by the deadline.[1] PLEASE NOTE: The rules for what supporting information must be provided and the timeline for providing such information in order to preserve the property owner’s rights in a contested property tax matter have changed! If you or your client makes an untimely attempt to challenge an assessment after the deadline for filing an appeal with the Board of Review, changes to property valuation and assessment will be at the assessor’s discretion, and the assessor’s office may be less motivated to work with you at that point. If your client is a nonprofit, or the property is otherwise subject to an exemption which is not being recognized, or otherwise wishes to challenge the legality of an assessment (for example, the property shouldn’t be on rolls at all regardless of the value), any such challenge may be subject to different procedures and deadlines.

Locating Your Assessment Information

Property tax assessment information for prior tax years may be included on a parish’s website and can be useful in determining whether there has been a change. However, some parishes simply do not have up to date or accurate information online. For example, in prior years, Jefferson Parish has not published current information until after the rolls are closed. Nevertheless, with respect to those parishes where this information is not accurately shown online or is simply not available online, you can usually call the assessor’s office and ask for information (or pay them a visit). In addition, you can view property tax assessments in some parishes through the Louisiana Tax Commission website. The website for Orleans Parish is: www.nolaassessor.com.

For those with properties in both Louisiana and Texas, it is worth noting that the process differs between these states. Unlike Louisiana’s parish-by-parish “open rolls” period with individual protest windows, Texas generally requires property owners to file a protest with the local appraisal review board by May 15 or within 30 days of the date the appraisal district mails the notice of appraised value, whichever is later. Those deadlines may already be past this year in Texas, but it is still possible to timely contest the valuation of your properties in Louisiana.

In short, August turns up the heat in more ways than one for Louisiana property taxpayers. If you or your clients have questions or need assistance with any property tax matters, Kean Miller’s State & Local Tax team is here to assist.

Jaye Calhoun, Divya Jeswant, and Phyllis Sims are members of Kean Miller’s State & Local Tax group, which advises national, regional, and local clients on income, franchise, sales and use, gross receipts, and property tax matters, operationally, at the administrative level, and in litigation, across Louisiana and Texas. Jaye, a partner with decades of experience, guides clients through property tax audits and appeals before the Louisiana Tax Commission, the Texas Comptroller’s Office, and numerous local taxing authorities. Phyllis, of counsel, has represented clients in ad valorem tax disputes throughout her career, with an emphasis on Louisiana property tax planning, valuation, and litigation matters. Divya, an associate, regularly counsels clients on property tax planning and controversy matters. Together, the team helps property taxpayers protect their rights during Louisiana’s open rolls period and navigate property tax deadlines and disputes in both Louisiana and Texas.

[1] For Calcasieu Parish, the appeal must be filed by the deadline either in person or by certified mail – facsimile filing is no longer accepted.