Property Tax Due Dates in Louisiana

Louisiana offers one of the most generous homestead exemptions in the United States, exempting the first $75,000 of market value of a primary residence from all property taxes. This effectively eliminates property taxes for many Louisiana homeowners with modest-value homes. Property in Louisiana is administered at the parish level (Louisiana uses "parishes" rather than "counties"). Residential property is assessed at 10% of fair market value, while commercial property is assessed at 15%. Tax bills are typically mailed in November and due December 31.

Louisiana property taxes are due December 31. A penalty of 1% per month applies beginning January 1. Continued non-payment can result in a tax sale where the lien is sold to a third party. Most parishes offer online payment through the parish tax collector's website. Contact your parish for specific payment options.

Louisiana's homestead exemption is among the most valuable in the country: Homestead Exemption — The first $75,000 of fair market value of a primary residence is fully exempt from all property taxes (state, parish, and municipal). For a home assessed at 10% of value, this exempts the first $7,500 of assessed value. Apply with your parish assessor; you must reapply after any change of ownership. Special Assessment Level (Senior Freeze) — Homeowners 65 or older with income under $100,000 can freeze the assessed value of their homestead at the current level. This prevents tax increases due to rising market values. Apply with your parish assessor. Disabled Veteran Exemption — Veterans with a service-connected disability of 50% or more receive a full exemption from state property taxes on their primary residence.

Louisiana property tax appeals proceed through the parish assessor and then the Louisiana Tax Commission: Deadline: Property owners can dispute their assessment during the public inspection period — typically August 1–15 each year. This is when assessment rolls are open for public review. Process: First, discuss the assessment informally with your parish assessor. If not resolved, file a formal appeal with the Louisiana Tax Commission within 10 days of the assessor's decision. Further appeal: Decisions of the Louisiana Tax Commission can be appealed to the Louisiana Court of Appeal.