Property Tax Millage Studies – A Strategic Tool for Taxpayer Advocacy
In our last several updates, we highlighted the growing pressure on state and local governments as taxpayers increasingly question rising property tax burdens driven by elevated valuations, expanding local budgets, and persistent inflationary costs.
We also noted that taxpayers have a direct opportunity to influence their assessments through the open roll review and appeal process. With those values now largely finalized for the year, attention has shifted to the other major component of the property tax equation: the millage (tax) rate.
As local taxing bodies complete their budgeting cycle, they must determine what millage rate is necessary to fund operations given the finalized tax base. While factors such as community growth, infrastructure demands, public safety needs, and long-term obligations all influence budget requirements, determining what constitutes a reasonable millage adjustment is often subjective and, too often, insufficiently examined or explained.
This is where property tax millage studies become a valuable advocacy tool for taxpayers. A millage study evaluates the taxing authority’s budget assumptions, revenue requirements, historical millage behavior, taxable value growth, and financial alternatives. The result is a grounded, data-driven view of whether the proposed millage rate is aligned with legitimate budgetary needs or whether a roll-back, rate freeze, or moderated increase may be more appropriate.
Just as valuation appeals help ensure a fair and accurate property value, millage studies help ensure that local budget decisions, which ultimately determine the actual tax bill, are transparent, justified, and subject to proper scrutiny. In many cases, these studies empower taxpayers to participate more effectively in public hearings, advocate for fiscally responsible outcomes, and engage decision-makers with objective analysis rather than anecdotal concerns.
If your organization is facing rising property tax burdens or is preparing for upcoming millage hearings, our property tax team can assist with conducting detailed millage studies, preparing strategic talking points, and supporting discussions with local taxing bodies. Please reach out to learn how we can help you proactively address the “what is a reasonable millage/tax rate adjustment” question with confidence and clarity.
Upcoming Property Tax Deadlines
As we gear up for the holiday season, taxpayers in many states know that means we start anticipating property tax bills arriving in the mail. Of course, it is important to review those bills closely to make sure they are as expected. Although not often, clerical errors, etc. do occur and sometimes show up on the tax bill. If truly an error of fact, this is usually fairly painless to resolve with the collector. See below for a sampling of upcoming property tax bill payment deadlines.
- December 20 — Kansas,
- December 31 — Alabama, Kentucky, Louisiana, Missouri, Oklahoma
- January 5 — North Carolina
- January 15 — South Carolina
- January 31 — Texas
- February 1 — Mississippi
- February 28 — Tennessee
- March 31 — Florida
Once payments are processed for the current year, it is also time to start thinking about property tax planning and budgeting for the next year. Please don’t hesitate to reach out to our property tax team for assistance if you have any questions.
Louisiana Tax Commission (LTC) 2026 Rules and Regulations Process Continues
With the LTC Tentative Adoption Proceeding (final step of the LTC internal rules process) having concluded on September 24, the LTC adopted 2026 Rules revisions have been submitted to the Louisiana Division of Administration to begin the formal Administrative Procedures Act (APA) review and promulgation process. Expect to see the LTC adopted 2026 Rules proposals published as a Notice of Intent in the December 20, 2025 edition of the Louisiana Register, with a scheduled period for receiving public comment and a public comment hearing scheduled for some time in January 2026. So, if you missed the LTC rules meetings, you still have a chance to comment on these important updates to the Louisiana property tax rules and regulations.
Please don’t hesitate to reach out to our property tax team for assistance if you have any questions.