Property Tax Cut Push
In our last two updates, we discussed how state legislators across the country have felt pressure to address the ongoing property tax revolt that has resulted from surging residential values, local budget concerns, and ultimately, higher property tax bills. We also noted that taxpayers have the right and the opportunity to directly address their property valuation with the local appraiser/assessor through the open property roll review and appeal process.
With current-year property values now largely set, local jurisdictions are nearing final calculations regarding the millages/tax rates needed to fund local budgets. These jurisdictions will also hold formal hearings to discuss those budgets and any millage/tax rate adjustments. While factors such as population growth, new residential/commercial/industrial development, ongoing infrastructure maintenance, legacy costs, and inflation can justify local budget increases, what constitutes “reasonable” is often debatable, and perhaps too often not debated as thoroughly as it should be. The key point is that millage/tax rates have both roll-forward and roll-back adjustment mechanisms as total property values fluctuate from year to year, and property owners play an important role in the budget decisions made by their local taxing bodies.
Please reach out to our property tax experts for more information on how we assist clients with evaluating what constitutes a “reasonable” millage/tax rate adjustment in discussions with local tax bodies.
Upcoming Property Tax Deadlines
As the calendar turns to fall, most of this year’s open property tax roll review periods have ended, and appeal deadlines have either passed or are approaching quickly. Please note that many appraisers’ and assessors’ offices may still be open to working with property owners regarding 2025 valuation concerns—particularly in cases involving correctness issues versus opinion-of-value disputes—even after appeal deadlines pass.
However, the process is now well underway, with firm deadlines ahead for local and state certification of property tax roll values and, ultimately, the issuance of 2025 property tax bills. Change orders to the current-year property tax rolls and reissuance and/or refunds of 2025 property tax bills are possible over the next several months, but they typically require significant effort and coordination among all parties (assessor/appraiser, tax collector, and property owner).
Louisiana Tax Commission 2026 Rules and Regulations Process Continues
On April 17, the Louisiana Tax Commission (LTC) published notice of its Schedule of Hearings and Filing Instructions for the 2026 Rules and Regulations sessions. Each summer, the LTC holds these hearings as a prelude to the formal APA rules promulgation process with the Louisiana Division of Administration. These LTC hearings provide another valuable opportunity for property owners, assessors, and industry groups to voice concerns, highlight challenges with property assessments, and propose workable amendments or additions to the rules and regulations.
With the Presentation of Proposals and Rebuttal Evidence sessions now complete, the Tentative Adoption Proceeding (the final step of the LTC’s internal rules process) is scheduled for September 24. The LTC-adopted 2026 Rules revisions will then be submitted to the Louisiana Division of Administration to begin the formal Administrative Procedures Act (APA) review and promulgation process. We expect the LTC-adopted 2026 Rules proposals to be published as a Notice of Intent in the December 2025 edition of the Louisiana Register, which will open a scheduled period for public comment. If you missed the LTC rules meetings, you will still have the chance to comment on these important updates to Louisiana’s property tax rules and regulations.
Please don’t hesitate to reach out to our property tax team for assistance if you have any questions.