ASSESSORS

Public Advertising Notice – Aug 1 – Aug 8, 2024

• 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 19, 2024

Assessment Rolls Close – Sept 3, 2024

• 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 6, 2024

• 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 29 – Sept 5, 2024

• 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

Taxpayer Appeals to Board of Review Deadline – Sept 4- Sept 11, 2024

• 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)

BOARDS OF REVIEW

Board of Review Hearing – Sept 18, 2024

• BoR Hearings shall convene on or before September 15th. R&R Chapter 31 Sec. H.3. The BoR shall provide each appellant taxpayer with a written notice of their particular appeal determination with a copy submitted to the assessor and the Tax Commission on or before the certification of the assessment list to the Tax Commission. The notice of determination shall be sent simultaneously to the assessor and the taxpayer at the address shown on the appeal form by registered or certified mail. The BoR shall include an Appeal Form 3103.A with the notice of determination. (RR Chapter 31 Sec J.)

LOUISIANA TAX COMMISSION

Appeals Deadline to the Louisiana Tax Commission – Oct 21, 2024

• 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