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2023 Board of Review Procedures


Public Advertising Notice – July 27 – Aug 3, 2023

  • Public Exposure of assessment rolls review period must be advertised 2 times in your official journal (local newspaper), including dates, times, and place of assessment rolls public exposure within (21) days to (7) days prior to the 15 day period of exposure. (R&R Ch. 31§3101 B.1.)

Assessment Rolls Open – Aug 15, 2023

Assessment Rolls Close – Aug 29, 2023

  • Assessment Rolls must be available for public inspection for (15) days within the mandated period of 8/15–9/15 except in Jefferson Parish where lists open no earlier than August 1 and end no later than September 15 and Orleans Parish where lists exposed daily, except Saturday, Sunday, and legal holidays during the period of July 15 through August 15 falls on a weekend or a legal holiday, when the period shall extend until the next business day. (R&R Ch. 31§3101 B.2.)

Assessor Certified Assessment Rolls to Board of Review – Sept 1, 2023

  • Must be submitted within (3) business days of the final exposure date. The Orleans Parish Assessors shall certify their assessment lists to the Board of Review on or before the tenth (10th) business day after August 15. (R&R Ch. 31§3103 D)

Assessor Advertises Board of Review Hearings – Aug 24 – Aug 31, 2023

  • Must also be advertised 2 times in local newspaper, indicating, dates, times, place of BoR Hearings — within a period of (21) days and (7) days prior to the actual hearing date(s).  (R&R Ch. 31§3103 E.1.)


Taxpayer Appeals to Board of Review Deadline – Aug 30 – Sept 6, 2023

  • Must be delivered to the parish BoR seven (7) days prior to actual BoR Hearing Date(s). (Orleans parish taxpayer appeals should be received by the office of the assessor, no later than three business days after the last date on which the lists are exposed and forward to the BoR within ten days after the last date in which written complaints are received) LA. R.S. 47:1992 Sib Sec. (2) (a) (iii) and (2) (b)


Board of Review Hearing – Sept 13, 2023

  • BoR Hearings shall convene within 10 days of its receipt of the certified rolls and conclude on the 15th day. (R&R Ch. 31§3101 F). Orleans Parish BoR shall convene hearings on or before September 15th (LA. R.S. 47:1992 Sec G (3)). Parish BoR’s may have only 1 official public hearing date or as many as may be required during the 15 day review period to hear all appeal cases that have been timely filed.

Board of Review Sends Letter of Appeal Determination to Taxpayers/Assessors – Sept 13, 2023

  • Written determination letters must be mailed to the Taxpayers/Assessor from BoR within 3 days of the fifteenth day after the board of review shall have commenced public hearings with a copy of all determinations immediately forwarded to the LTC. The determination of the BoR shall be final unless appealed, in writing, to the LTC within ten (10_ business days after certified mail delivery to the appealing taxpayer of assessor of the BoR notice of determination. (R&R Ch. 31§3103 J)


Appeals Deadline to the Louisiana Tax Commission – Oct 13, 2023

  • All taxpayers’ pr assessors’ appeals must be received by the LTC within 30 calendar days from the receipt date of the BoR’s determination letters. (R&R Ch. 31§3101 K)

For further information about the appeal procedure see Louisiana Tax Commission Rules and Regulations, Section 31

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