2021 Louisiana Laws
Revised Statutes
Title 47 - Revenue and Taxation
§1987. Time when listing of property concluded

RS 1987 - Time when listing of property concluded

A. The preparation and listing on the assessment lists of all real and personal property shall be completed by the assessor on or before the first day of July in each year. The Orleans Parish assessor shall complete the work of preparing and making up the assessment lists for the following calendar year on all real and personal property in the parish by the first day of August of each year. For the year 2006 only, because of the extraordinary circumstances due to Hurricane Katrina, the Orleans Parish assessor shall complete the work of preparing and making up the assessment lists for the year 2006 by December 31, 2005.

B.(1) Assessors shall provide notice to a taxpayer of the amount of the assessment of the taxpayer's property, including supplemental assessments pursuant to R.S. 47:1966, at the time and in the manner provided for in this Subsection:

(a) In any tax year in which property is reappraised and valued pursuant to Article VII, Section 18(F) of the Constitution of Louisiana.

(b) When the taxable assessment of the taxpayer's property for a tax year increases by fifteen percent or more from its assessment in the previous tax year.

(c) If the reappraisal of property results in an increase of more than fifty percent of the previously assessed value and a homestead exemption is claimed on the property pursuant to Article VII, Section 20(A) of the Constitution of Louisiana, the assessor shall provide the notice required pursuant to this Subsection by certified mail. This Subparagraph shall apply only to a parish which contains a municipality with a population of more than three hundred forty thousand according to the most recent federal decennial census.

(d) The notice required pursuant to this Subsection shall be mailed to the taxpayer no less than fifteen days prior to the commencement of the appeal period.

(2) Taxpayers shall be provided notice of their assessment by mailing such information to the taxpayer at the same address to which the notice of tax due is sent by the collector of the taxes no later than the first day of the exposure period provided for by R.S. 47:1992. The actual mailing of the notice by the assessor shall constitute full compliance with this Subsection. The notice required pursuant to the provisions of this Subsection shall include the taxpayer's estimated property tax assessment and property value for the current year and the property tax assessment and property value for the previous year. The Louisiana Tax Commission shall design a notice which shall be used by all assessors throughout the state and which shall be of an appropriate size to clearly indicate to the taxpayer the change in the property's value.

(3)(a) Except as provided for in Subparagraph (3)(b) of this Paragraph, a taxpayer may rely on the assessment valuation mailed to him in the notice and such reliance shall be a defense against any claim for additional ad valorem property taxes, interest, and penalties on such property.

(b) The assessment valuation provided to the taxpayer may be changed to reflect an increase in assessment, including supplemental assessments pursuant to R.S. 47:1966, if the assessor shows that the taxpayer received written notice of such change at least thirty days before the last day for review by the appropriate board of review.

(4) All tax recipient bodies shall pay upon warrant of the assessor their share of the total expense for implementing the provisions of this Subsection each tax year based upon the proportion that the amount of their ad valorem tax levied for the immediate prior year bears to the total amount of the ad valorem taxes levied in such immediate prior year by all tax recipient bodies.

(5) The assessor may also provide notice to the taxpayer of his estimated property taxes due for the current year based upon the authorized and adopted millage rates in effect at either of the following times:

(a) At the end of the prior tax year.

(b) During the current tax year, if such millages are available.

(6) The provisions of this Subsection shall apply only to taxpayers that have taxable assessments and which are assessed by the assessor.

(7) The provisions of this Subsection shall not apply in the parish of Rapides.

Amended by Acts 1977, No. 382, §1, eff. July 10, 1977; Acts 1978, No. 1, §2, eff. May 3, 1978; Acts 2005, No. 496, §1, eff. Jan. 1, 2006; Acts 2005, 1st Ex. Sess., No. 26, §1, eff. Nov. 29, 2005; Acts 2006, No. 622, §8, eff. Dec. 11, 2006; Acts 2013, No. 154, §1, eff. June 7, 2013; Acts 2020, No. 193, §1.