2026 Board of Review Procedures

ASSESSORS

Public Advertising Notice –  July 30 – Aug 6, 2026

• Public exposure of assessment rolls review period must be advertised 2 times in your official journal (local newspaper), including dates, time, and place of assessment rolls public exposure. – Within 21 days to 7 days prior to the 15 day period of exposure… (R&R Chapter 31, Sec. B.1.)

Assessment Rolls Open – Aug 17, 2026

Assessment Rolls Close – Sept 1, 2026

• Assessment Rolls must be available for public inspection for 15 days within the mandated period of August 15th to September 15th. Inspection dates for Orleans Parish will be during the period of July 15th through August 15th. (La. R.S. 1992, Sec. F). Inspection dates for Jefferson Parish will be during August 1st and September 15th. (La. R.S. 1992.1) Assessors must notify the Louisiana Tax Commission (LTC) of the public exposure dates at least twenty-one (21) days prior to the public exposure period. (R&R Chapter 31 Sec. B.2.) Assessors must also notify the LTC of the Board of Review appeal hearing dates prior to the beginning of the public exposure period, which dates will be published by the LTC on its website. (R&R Chapter 31, Sec. E.2.)

Assessor Certified Assessment Rolls to Board of Review – Sept 4, 2026

• Must be submitted within 3 business days after closure of your roll books assessment exposure period. La. R.S. 47:1992 Orleans Parish Assessor shall certify assessment list to BoR on or before the tenth (10th) business day after August 15th. (R&R Chapter 31 Sec. H.1.)

Assessor Advertises Board of Review Hearings – Aug 27 – Sept 3, 2026

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

APPEALS

Appeals to Board of Review Deadline – Sept 2 – Sept 9, 2026

• The BoR shall conduct hearings for all persons or their representatives desiring to be heard on the assessments of immovable and movable property based on written complaints which have been received by the Board of Review no later than seven (7) days prior to the public hearing. (R&R Chapter 31, Sec. E.1.)

BOARDS OF REVIEW

Board of Review Hearing – Sept 16, 2026

• The Board of Review shall conduct hearings for all persons or their representatives desiring to be heard on the assessments of immovable and movable property. On the fifteenth (15th) day after the Board of Review begins the public hearings, the assessments lists, together with any changes in connection therewith, shall be certified and sent to the Tax Commission within three (3) days. La. R.S. 47:1992. 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. (R&R Chapter 31, Sec. J.)

LOUISIANA TAX COMMISSION

• The determination of the Bor shall be final unless appealed, in writing, to the LTC, within thirty (30) calendar days of the earlier of : (1) actual delivery of the Board of Review decision, or (2) written transmission of the Board of Review notice of determination. The BoR shall record and report the method of transmission and the date of written transmission to the Louisiana Tax Commission. Either the taxpayer, the parish assessor, and/or a bona fide representative of an affected tax-recipient body may appeal the Board of Review determination to the Tax Commission. (R&R Ch. 31, Sec. K.)