New Orleans Property Tax Appeals to the Louisiana Tax Commission
Are you among the thousands of New Orleans property owners who saw massive property assessment hikes this summer? The average citywide increase in assessed value was an addition of around 23%. But, according to City Council Vice President Moreno, this assessment season there were “more than 60 thousand[] properties with more than a 50 percent increase” in total assessed value.[1] Though the initial assessments and appeal process generated news coverage, little has been heard since and the vast majority of property owners have not learned what comes next. The Stow Firm has been monitoring the Orleans Parish Tax Appeal process and offers this Q and A to help explain what options property owners still have to reach a fair assessment value. Should you wish to discuss your situation or obtain assistance in filing an appeal to the Louisiana Tax Commission, please reach out to us.
Q: When I filed an appeal, what am I actually appealing?
A: By filing a property assessment appeal, you are challenging the proposed 2024 assessed value of the building, including land and other improvements.
Q: By filing an appeal, am I suing the assessor?
A: No, this is different than filing a lawsuit, but the assessor is the opposing party in your appeal. As discussed more below, regardless of the Board of Review’s decision either party (either you or the assessor) can appeal to the Louisiana Tax Commission if unhappy with the result.
Q: I filed an appeal before the deadline, but I didn’t hear anything about the outcome. Why?
A: If you filed an appeal by the August 18, 2023, deadline, the outcome of that appeal has not yet been officially determined. You may have received information about a short, ten minute Board of Review hearing date when your appeal was scheduled for review by a hearing officer. However, even if you attended your hearing date, you would not know the official outcome.
Q: Does the hearing officer decide the appeal?
A: No. The outcome of your appeal is officially decided by the New Orleans City Council, which acts as the Board of Review. The Council will base its decision on information you submitted with your appeal, information from the assessor, and information from the hearing officer.
Q: Has the City Council already decided my appeal?
A: No. The Council will make and adopt an official decision about assessments sometime during its upcoming Board of Review meeting.
Q: When is the Board of Review City Council meeting?
A: It is currently set on the calendar for October 19, 2023, at 9:15AM. You can check the Council calendar for any updates: https://council.nola.gov/meetings/
Q: How will I be notified of the outcome of my property value assessment appeal?
A: According to the City Council, “[b]eginning the Week of October 30, 2023, written notice of appeal determinations sent to appellants and the Assessor by certified mail. The Board's appeal determination will also be available at OrleansTaxAppeal.com.”
Q: What if I’m unhappy with the results of my appeal—is the decision final?
A: If you disagree with the result of the Board of Review’s decision about your appeal, you have the option to appeal, in writing, to the Louisiana Tax Commission. If you do not appeal to the Tax Commission, then the decision of the Board of Review is final and that valuation will be used to determine your property taxes, even if you believe it is incorrect.
Q: What is the Louisiana Tax Commission?
A: The Louisiana Tax Commission is a panel of five people appointed to the commission by the Governor. These appointees and their staff members act to administer property tax laws and make decisions about taxes. Because the commission members are appointed by the Governor, this means that a new commission is likely to be appointed in early 2024, following the upcoming election.
Q: Is there a due date for Tax Commission appeals?
A: According to the City Council, the Board of Review’s decision “is final unless appealed, in writing, to the Louisiana Tax Commission within 10 business days after notice of the BOR determination is postmarked or is delivered by hand to the taxpayer and/or to the Assessor.” A business day means any day between Monday through Friday that is not a government-recognized holiday.
Q: How do I file an appeal to the Louisiana Tax Commission?
A: Appeals must be in writing, using the proper form (either Form 3102 or 3103 A). You can file your appeal either by mail (make sure you have proof of mailing) or online.
Q: What happens after I file an appeal to the Louisiana Tax Commission?
A: After you file your appeal and all related attachments there are a number of steps before your appeal is actually decided. This includes a State appraisal of your property, providing additional evidence or documentation to the commission, any ongoing contact with the Assessor’s Office concerning your valuation, and finally, a hearing in front of the Louisiana Tax Commission. Unlike the short, cursory 5 to 10 minute Board of Review hearings, a hearing in front of the Louisiana Tax Commission may be lengthy (20-30 minutes or longer). Only after all of this will you receive a final decision on your property valuation.
Q: What happens if I don’t appeal my tax assessment to the Louisiana Tax Commission?
A: Without an appeal to the Louisiana Tax Commission, your property will be taxed at the rate determined by the New Orleans City Council in their meeting. While local government agencies initially agreed that they would not use the new, higher assessed values to raise taxes on property owners, recent reporting indicates that at least the Sewerage and Water Board will seek to raise the total amount of property tax on Orleans property owners.
The Stow Firm is happy to guide clients through this complicated government process to ensure that your property is fairly valued and you are not overtaxed. Please contact our office if you are interested in this service. Time is of the essence because there is only a short window to file a Louisiana Tax Commission appeal.
[1] https://www.fox8live.com/2023/07/18/shocking-increases-orleans-parish-property-assessments-prompts-council-questions/