LOUISIANA

State Characteristics
Assessment Ratio: Commercial Improvements-15%, PP-15%, Land & Residential-10%
Fiscal Tax Year: 1/1-12/31
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 (15 days from “book opening”), Aug 15 (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

* The accuracy of the calendar is not guaranteed and is to be used as a broad guideline. We encourage you to contact PPTOG to verify this information.