The property tax “open rolls” period is here for Louisiana taxpayers. While this annual inspection period is important in any year, legislation which took effect in 2022 has altered the process of appealing a parish assessor’s valuation determination. Therefore, it is critical for taxpayers to take early and appropriate action.
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:
|PARISH||OPEN ROLLS DATES|
|East Baton Rouge||08/24-09/08/2023|
Open rolls dates for other parishes can be found on the Louisiana Tax Commission website. The current property tax year for Orleans Parish is 2024. For all other Louisiana parishes, the current property tax year is 2023.
In evaluating a property tax assessment during “open rolls,” information for prior tax years can be useful in determining whether there has been a change, and this information may be included on a parish assessor’s website. However, note that some parishes may not have current or accurate information online, and in those cases, it will be necessary to contact or meet with the assessor’s office for updated information. The compressed “open rolls” time window requires diligence and quick work. In addition, the property tax assessments in some parishes can be viewed through the Louisiana Tax Commission website. The website for Orleans Parish is: www.nolaassessor.com.
It is important to know that if you or your client wishes to challenge the correctness (i.e., dispute the value) of a property tax assessment and preserve rights to challenge it, the “open rolls” period is your only chance to do so. During this time (if not earlier), it’s important to review the assessor’s data and conclusions, discuss the assessor’s stance on valuation, and provide all available information to the assessor that supports the correct value. Under recent statutory changes (La. Acts 2021, No. 343, eff. January 1, 2022), a taxpayer must furnish the assessor with all information that supports the taxpayer’s valuation prior to the deadline for filing an appeal with the local Board of Review. Although the deadline date varies by parish, it is typically just a few days after the “open rolls” period closes. Beware of this very short time frame! Under the new law, which governs property tax appeals filed on or after January 1, 2022, the Tax Commission may allow additional evidence that was not provided to the assessor to be presented at the property tax hearing before the Commission. However, the recommended course is to provide the assessor all available evidence to support the correct value during, or prior to, the open rolls inspection period.
In short, August brings a different kind of heat to Louisiana property taxpayers. If you or your clients have questions or need assistance with these and other property tax matters, contact Kean Miller’s State and Local Taxation group.