In order to appeal to the Louisiana Tax Commission, a taxpayer must start at the parish assessor’s office.
During a period of 15 days between August 1st and September 15th, the assessment lists of each parish are
open for public inspection. The assessor will publish in the local newspaper which two weeks apply to his/her office.
During this period, taxpayers should check the values on their property, and discuss this with the assessor.
If there is a disagreement, and the taxpayer wishes to protest the value, the taxpayer must at that time fill
out a form “Notice of Appeal Request For Board of Review” (Form 3101), and schedule an appearance before the
parish Board of Review for hearing(s) held for this purpose. The date(s) of hearing(s) of the Board of Review
in your parish will also be published by the assessor in the local newspaper.
The Board of Review office in your parish will determine if any changes should be made to the assessment
values in question. If either the assessor or the taxpayer is not satisfied with the determination of the
Board of Review, either may obtain from the Board, an Appeal Form (Form 3103.A) for further review by the
Louisiana Tax Commission. The Louisiana Tax Commission will consider any and all appeals timely filed in
hearings that are open to the public.
Those considering appeals are encouraged to consult the assessor, parish board of review and the Louisiana
Tax Commission for specific procedures, dates, times, and places of all hearings.