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 1 and September 15, 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.