Commercial & Business Property
Louisiana Commercial Property Tax Appeals
Office, retail, industrial, multifamily, and special-purpose buildings in Louisiana are frequently over-assessed. Here's how commercial assessments work, the deadline to challenge yours, and what it takes to win.
How commercial is assessed
Louisiana assesses commercial real property at 15% of fair market value (vs 10% residential). Appeals run through the parish's open-roll inspection period.
Commercial assessed at 15% vs 10% residential.
Burden of proof
The property owner (or their authorized agent) bears the burden of proving the assessment exceeds market value. The assessor's value is presumed correct until rebutted with credible evidence.
Key to a Louisiana commercial appeal: Open-rolls window by parish
You must file during the parish's published open-roll period (often Aug 15–Sep 15). Orleans runs on its own calendar. Income-producing property is valued on an income approach.
Louisiana Filing Deadline & Where to File
File With
Parish Board of Review (formerly Board of Tax Appeals)
Deadline
During the open inspection period, varies by parish
Window Opens
Tax rolls open for inspection (typically August 15–September 15)
Typical Duration
1–3 months
Louisiana has a homestead exemption on first $75,000 of value. Assessment ratio is 10% for residential. Must file during the parish's open roll period.
⚠️ Deadlines vary by county/municipality in Louisiana. Confirm the exact date for your property's jurisdiction before filing.
How commercial value is proven
Income-producing commercial property is usually valued by capitalizing net operating income (NOI ÷ market cap rate). The strongest appeals come with a clean rent roll, a trailing-12-month operating statement, current vacancy, and market cap-rate support. Where the property is owner-occupied or special-purpose, the cost and sales-comparison approaches carry more weight.
Evidence that wins a commercial appeal
- Current rent roll and a trailing-12-month operating statement
- Actual vacancy and collection loss (vs the assessor's stabilized assumption)
- Market capitalization rate support for the property type and submarket
- Recent arm's-length sales of comparable commercial buildings
- Evidence of physical, functional, or economic obsolescence
- Any change in use, tenancy, or condition since the assessment date
How to appeal a commercial assessment in Louisiana
- 1Pull the assessment — confirm the assessed value, the assessment ratio/class, and how the assessor derived it (income, cost, or sales).
- 2Build the valuation — capitalize actual net operating income and gather comparable sales to establish market value as of the assessment date.
- 3File before the deadline — submit to Parish Board of Review (formerly Board of Tax Appeals) by During the open inspection period, varies by parish, with the authorization signed by someone able to bind the owning entity.
- 4Present at the hearing — commercial hearings are evidence-driven; a clean income approach and credible comps carry the day.
Think your Louisiana commercial property is over-assessed?
We pull the assessment, build the income-approach case, and file the appeal. Fee: 20% of first-year savings — only if we win. Nothing upfront, and the reduction can hold for years.
Related resources
Assessment ratios, class rates, and deadlines in Louisiana are set by statute and can change year to year, and often vary by county or municipality. Verify current figures and dates with your county assessor or clerk of the board before filing. This page is general information, not legal or tax advice. TaxedFairly is a product of WebLab LLC.