Sheet LA · 2026 rules
Louisiana Property Tax Calculator
Louisiana’s constitution separates property assessment classes and the homestead exemption. The ordinary homestead provision concerns $7,500 of assessed valuation, subject to the constitutional conditions. It must not be read as $7,500 deducted from a market-price benchmark or from the final bill.
Rules verified 10 primary sources Editorial policy
Estimate your 2026 Louisiana bill
- Tax — Parish and other homestead-covered levies —
- Tax — Municipal levies without ordinary homestead —
- Credits subtracted —
- Fixed charges added —
Different allowances for different levies need separately approved taxable bases in the prepared levy worksheet. The extra exemption above subtracts the same assessed-dollar amount from every modeled levy.
How Louisiana turns value into a tax bill
| Step | Louisiana rule | Source |
|---|---|---|
| Value | Use the valuation for the assessment year shown on your notice. Exemptions, rate units and levy classifications below must match that same notice. | [1] |
| Assessment | 10% of assessor’s residential full value | [1] |
| Annual limit | No automatic parcel bill cap is inferred from a limit on a jurisdiction’s total levy. | |
| Exemption | Ordinary approved homestead assessed-value exemption: $7,500 off assessed value; Parish and other homestead-covered levies.Select only if approved for this assessment year; do not deduct an amount already included in the value you enter. | [3] |
| Rate | Parish and other homestead-covered levies: local rate — you enter it.Parish and other homestead-covered levies from the applicable taxing authority. The rate is not a Census ratio. | |
| Rate | Municipal levies without ordinary homestead: local rate — you enter it.Municipal levies without ordinary homestead from the applicable taxing authority. The rate is not a Census ratio. |
How Louisiana assesses, exempts, freezes and collects homestead tax
Louisiana assesses property based on conditions on January 1 of each year5. Residential land and improvements are assessed at 10% of fair market value1. All property must be reappraised at intervals of not more than four years1. In a reappraisal year, if a homestead's assessed value rises by more than fifty percent, the tax collector phases in the extra tax over four years1.
The homestead exemption covers the first $7,500 of assessed valuation against state, parish and special taxes3. At the 10% residential ratio, that equals $75,000 of market value. It does not apply to municipal taxes, except Orleans Parish city taxes and municipal taxes levied for school purposes3.
Veterans with a VA service-connected disability rating get an extra exemption beyond the $7,500 homestead. A rating of 50% to 69% exempts the next $2,500 of assessed value4. A rating of 70% to 99% exempts the next $4,5004. A 100% rating or individual unemployability exempts all remaining assessed value of the homestead4.
The special assessment level freezes a homestead's assessment for owners 65 or older, veterans rated 50% or more, and other listed groups1. You apply with the parish assessor1. The income cap is $100,000 of adjusted gross income, adjusted by CPI starting with tax year 20261. Parish assessors publish the adjusted figure as $102,700 for 2026 applications910. A constitutional amendment on the November 3, 2026 ballot would raise the cap to $150,000, with CPI adjustment from tax year 20282.
Assessment lists are open for public inspection for fifteen days between August 15 and September 15. In Orleans Parish the period is thirty-two days between July 15 and August 156. Assessments are reviewed first by the parish governing authority, then by the Louisiana Tax Commission, then by the courts1. A complaint must reach the board of review at least seven days before its hearing6. Board decisions are final unless appealed to the Tax Commission6. Commission decisions are final unless appealed to district court within thirty days7.
Taxes must be paid by December 31 and are delinquent the next day8. Delinquent taxes accrue noncompounding interest of 1% per month8. If they remain unpaid ninety days after becoming delinquent, the tax lien is offered at a tax lien auction8.
Worked example
Residential $300,000×10%=$30,000 assessed. Ordinary approved parish homestead $7,500 leaves $22,500;100 mills=$2,250. Illustrative non-exempt municipal 10 mills on $30,000 adds $300. Total $2,550. Municipal exceptions require notice reconciliation.
| Line | Taxable value | Tax |
|---|---|---|
| Parish and other homestead-covered levies at 100 mills | $22,500.00 | $2,250.00 |
| Municipal levies without ordinary homestead at 10 mills | $30,000.00 | $300.00 |
| Annual total | $2,550.00 |
Left to your local bill
- Special assessment level (assessment freeze) for owners 65+, veterans rated 50%+, and the permanently totally disabled. It requires an application to the parish assessor. Parish assessors list a $102,700 AGI cap for 2026 applications.
- Additional disabled-veteran exemptions on top of the $7,500 homestead: the next $2,500 (50-69% rating), the next $4,500 (70-99%), or all remaining assessed value (100% or unemployability).
- Four-year phase-in of the extra tax when a homestead's assessed value rises more than 50% in a reappraisal year.
- Delinquency: 1% per month noncompounding interest from January 1, and a tax lien auction after 90 days unpaid.
- Millage rates set by parish, school, municipal and special districts, shown on the tax collector's notice. Orleans Parish city taxes and municipal school taxes do receive the homestead exemption.
Census context, not a rate
American Community Survey 2020–2024: median owner-occupied value $216,500 (±$1,367), median real-estate taxes $1,180 (±$13). Dividing one by the other gives 0.55% for Louisiana. Tables B25077 and B25103; why it is only context.
Sources
- legis.la.govLa. Const. Art. VII, §18(B), read .
“Classifications Percentages 1. Land 10% 2. Improvements for residential purposes 10% … All property subject to taxation shall be reappraised and valued in accordance with this Section, at intervals of not more than four years.”
- legis.la.govRésumé Digest, Act 220, read .
“Proposed constitutional amendment increases the income limit to $150,000, with that limit to be adjusted annually for inflation beginning with the 2028 tax year. … Provides for submission of the proposed amendment to the voters at the statewide election to be held November 3, 2026.”
- legis.la.govLa. Const. Art. VII, §20(A)(1) homestead exemption, read .
“shall be exempt from state, parish, and special ad valorem taxes to the extent of seven thousand five hundred dollars of the assessed valuation. … This exemption shall not extend to municipal taxes. However, the exemptions shall apply (a) in Orleans Parish, to state, general city, school, levee, and levee district taxes and (b) to any municipal taxes levied for school purposes.”
- legis.la.govLa. Const. Art. VII, §21(K)(1)(a) disabled veteran exemption, 50-69% rating, read .
“the next two thousand five hundred dollars of the assessed valuation of property receiving the homestead exemption that is owned and occupied by a veteran with a service-connected disability rating of fifty percent or more but less than seventy percent … the next four thousand five hundred dollars of the assessed valuation of property owned and occupied by a veteran with a service-connected disability rating of seventy percent or more but less than one hundred percent”
- legis.la.govLa. R.S. 47:1952(A), read .
“Assessments shall be made on the basis of the condition of things existing on the first day of January of each year”
- legis.la.govLa. R.S. 47:1992(F) inspection period, read .
“the period for inspection of the assessment lists as provided for in this Section in each parish shall, for the tax year beginning 1990 and in every tax year thereafter, be a period of fifteen days, beginning no earlier than August fifteenth and ending no later than September fifteenth. … the period for inspection of the assessment lists in Orleans Parish shall be for a period of thirty-two calendar days, beginning no earlier than July fifteenth and ending no later than August fifteenth of each year.”
- legis.la.govLa. R.S. 47:1989(D)(1), read .
“All decisions by the tax commission are final unless appealed to the district court within thirty days.”
- legis.la.govLa. R.S. 47:2127(A) time for payment, read .
“shall be paid no later than December thirty-first in each respective year. If not paid by that date, the statutory impositions shall be considered delinquent the following day. … shall bear interest from the day after the taxes were due, at the rate of one percent per month or any part thereof, calculated on a noncompounding basis.”
- wbrassessor.orgWest Baton Rouge Parish Assessor: Exemptions/Special Assessments, read .
“exceeds $102,700 for 2026 applications”
- ascensionassessor.comAscension Parish Assessor: Special Assessment Level Freeze, read .
“Your adjusted gross income (both husband and wife) does not exceed the income threshold of $102,700”
Bordering jurisdictions
Rules verified by the Property Tax Calculator Editorial Team. Report a correction