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 15th 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 a
hearing held for this purpose. The date of the hearing of the Board of Review
will also be published in the local newspaper.
The Board of Review office (Parish Council) in the 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.