Personal property will mean tangible property that is capable of being moved or removed from real property without substantial damage to the property itself or the real property from which it is capable of being removed. Personal property will include, but not be limited to, inventory, furniture, fixtures, machinery and equipment, and all process and manufacturing machinery and equipment, including the foundation therefore (R.S. 47:2322).

Forms are available on the website at www.latax.state.la.us from the Louisiana Tax Commission.

Public Lands; Property of a labor organization; property of an organization such as a lodge or club organized for charitable and fraternal purposes; Must meet the constitutional requirements for the exemption by providing documentation; Also exempt are raw materials, goods, commodities, articles and personal property imported into this state from outside the states of the United States or, held in storage while in transit through this state which are moving interstate commerce. Motor Vehicles used on the public highways of this state, from state, parish and special ad valorem taxes. This exemption shall not extend to any general or special tax levied by a municipal governing authority, or by a district created by it, unless the governing authority provides for the
exemption by ordinance or resolution. New manufacturing establishments and additions to existing manufacturing establishments to be granted tax exemptions by the state Board of Commerce and Industry, wtih the approval of the Governor; Goods held in inventory by distribution centers, to be granted tax exemptions by the parish economic development or governing authority, with the approval of each affected tax recipient body in the parish. SPECIAL INCENTIVE FOR PROPERTY LOCATED WITHIN THE GULF OPPORTUNITY ZONE.

During a period of 15 days between August 1st and September 15th, the
assessment lists of each parish are open for public inspection.

Each year during August 1st through September 15th the assessment rolls are open for public inspection and for discussion of the assessment with the assessor’s office. This is the time to discuss your
assessment. It also is the time that a taxpayer can legally file a protest to the assessment if a settlement with the assessor cannot be reached. Many taxpayers wait until the tax bills are sent each year to discuss their assessment. The assessor will discuss your assessment at that time but a property owner cannot legally file a protest at that time.

Protest should be filed upon reviewing the assessment during the period of August 1 and September 15th.

In order to appeal to the Louisiana Tax Commission, a taxpayer must start at the parish assessor’s office. During a period of 15 days between August 1st and September 15th, the assessment lists of each parish are open for public inspection. The assessor will publish in the local newspaper which two weeks apply to his/her office. During this period, taxpayers should check the values on their property, and discuss this with the assessor. If there is a disagreement, and the taxpayer wishes to protest the value, the taxpayer must at that time fill out a form “Notice of Appeal Request For Board of Review” (Form 3101), and schedule an appearance before the parish Board of Review for hearing (s) held for this purpose. The date (s) of hearing (s) of the Board of Review in your parish will also be published by the assessor in the local newspaper. The decision of the Louisiana Tax Commission can be appealed to the
District Court of the parish where the tax commission is domiciled or the parish where the property is located if at least 25% of the parish in which the property is located are named in the suit. Where less than 25% of the parishes are named in the suit, the suit must be filed in the parish in which the property is located.

31-Dec

City and County Parish

The County Assessor has the right to inspect any property, to propound questions, to examine books, records and any documents relating to the ownership or value of property, the right to ascertain the amount of insurance carried and must be provided