In order to appeal to the value of a property, the property owner must first start at the Parish Assessor's office. During a period of 15 days between August 15th and September 15th the assessment lists of each parish are open for public inspection. (SEE NEWS TAB FOR EXACT DATES)
Each Assessor will publish in the local newspaper which two weeks apply to his/her office. During this period, property owners should check the values of their property. If the property owner has questions about the value, he should discuss it with his local Assessor's office. If a property owner is represented by another party, they must present a "letter of authorization for taxpayer agent form" before the Assessor's office can discuss the property with anyone other than the property owner.
A property owner should remember, he/she cannot appeal his tax dollar amount. The Assessor's office is responsible for valuation of a property, not the actual tax dollars paid on a property. A property owner (or his duly recognized agent) should present any and all evidence to support his appeal of the Assessor's property valuation. This evidence should include, but is not limited to a recent certified market value appraisal, audited financial statements, profit & loss statements, or income & expense statements.
If at the conclusion of the public inspection period the property owner still disagrees with the valuation of a property, the property owner may protest the value by completing a "Notice of Appeal Request for Board of Review" (form 3101) and appear before the Board of Review. The date of the Board of Review hearing(s) will also be published in the local newspaper. The Board of Review will consider all properly & timely filed appeals. The Board of Review (Calcasieu Parish Police Jury) in the parish has the authority to increase or decrease the valuation made by the Assessor's office, but any such change made by the Board of Review shall be made using recognized appraisal techniques to arrive at fair market value.
If either the Assessor or property owner is not satisfied with the determination of the Board of Review, either party may file an Appeal Form (Form 3103.A) to request review by the Louisiana Tax Commission. The Louisiana Tax Commission will consider any and all appeals timely filed in hearings that are open to the public.
Those considering appeals are encouraged to consult their Parish Assessor, Parish Board of Review or the Louisiana Tax Commission for specific procedures, dates, times, and places of all hearings. They may also view information on said procedures for appeal on the websites of the above entities.