Louisiana Property Tax Calculator

How this calculator works

Louisiana property tax is governed by La. Const. Art. VII §§ 18–20 and administered statutorily under La. R.S. 47:1701–1851, with the Louisiana Tax Commission supervising parish assessors under La. R.S. 47:1989. Louisiana sits at the structural extreme of U.S. property-tax design: the lowest residential assessment ratio of any state — 10% under Art. VII § 18 — combined with the most generous statutory homestead exemption in the country: the first $75,000 of fair-market value excluded from parish ad valorem tax under Art. VII § 20.

Three numbers drive every Louisiana property-tax bill:

• the assessment ratio (10% for residential homestead, 15% for non-homestead residential improvements, 25% for public-service property)
• the $75,000 homestead exemption against parish ad valorem millage (with structural carve-outs)
• the combined millage for the parish (parish general + municipal + school + special-district + bond)

Everything else is determining which carve-outs apply.

The lowest residential assessment ratio in the United States

Art. VII § 18(B) sets three class-specific assessment ratios:

| Class | Ratio | Applies to | | --- | --- | --- | | Residential homestead | 10% | Land + improvements when owner-occupied as the homestead | | Non-homestead residential improvement | 15% | Rental dwellings, second homes, vacation property (improvement only; land stays at 10% if residential-zoned) | | Public service | 25% | Utility infrastructure, pipelines, railroad rolling stock |

The 10% residential ratio is the lowest of any U.S. state. Tennessee assesses residential at 25%, Colorado at roughly 6.4% post-Gallagher, South Carolina at 4% for owner-occupied only, Georgia at 40% statewide. Most states use 100% (true-market) ratios — North Carolina, Virginia, Texas, Florida.

Louisiana combines the 10% ratio with the $75,000 fair-market-value homestead exemption to produce the lowest effective residential property-tax rates in the country for primary residences at or near the median home price. The trade-off is real: Louisiana funds a comparatively larger share of state and local government from sales tax (combined state + local sales tax commonly hits 9.5–10%+) and from severance tax on oil and gas extraction.

The $75,000 homestead exemption — Art. VII § 20

The homestead exemption excludes the first $75,000 of fair-market value from parish ad valorem tax. At the 10% residential ratio that equals $7,500 of assessed value — the figure subtracted on the parish tax bill.

The exemption requires:

• The property is the owner's bona fide homestead (primary residence on January 1 of the tax year)
• The owner has filed the homestead declaration with the parish assessor on Form LAT-12

The declaration is a one-time filing; it persists so long as the property remains the homestead. The exemption does not auto-apply — many Louisiana homeowners forfeit it simply by never filing. The exemption has no income test, no age test, and no disability test; any owner-occupier who files the declaration qualifies.

Critically, the exemption does not shelter every millage layer.

Homestead carve-outs — what the exemption does NOT cover

Art. VII § 20 carves out three classes of millage from the homestead exemption:

• Municipal millage in Orleans Parish. Art. VII § 20(A)(2) explicitly preserves the City of New Orleans' power to levy municipal property tax on the full assessed value of a homestead. This is the only parish where the homestead exemption does not reach the municipal tax layer. Outside Orleans, the homestead exemption applies to both parish AND municipal millage.
• School maintenance tax in every parish. Art. VII § 20(A)(1). School operating and maintenance millage (typically 35–50 mills statewide) is levied on the full assessed value even for homesteaders.
• Special assessments and bonded indebtedness. Fire district, drainage district, levee district, sub-road district, neighborhood improvement district, business improvement district, and bond debt-service millage are all levied on the full assessed value.

In a typical Louisiana parish the homestead exemption shelters the parish-general layer (25–40 mills) plus the municipal layer where it applies (15–30 mills outside Orleans), for a combined shelter of roughly 40–70 mills out of a total burden of 100–150 mills. The remaining 60–80 mills of school + special-district + bond millage applies regardless of homestead status.

Why Orleans Parish is different

Orleans Parish is the structural outlier of Louisiana property tax. Art. VII § 20(A)(2) preserves the City of New Orleans' power to levy municipal tax on the full assessed value of a homestead — a carve-out written into the modern constitution for historical reasons. New Orleans was the dominant urban tax base when the homestead exemption was enacted, and the Legislature preserved the city's revenue stream by exempting it from the new shelter.

The practical effect is large. Orleans Parish levies roughly 87.5 mills of municipal tax on top of about 27.3 mills of parish general (plus 44 mills school + 11 mills special-district / bond). On a $300,000 home with a filed homestead, that produces this difference:

| Component | East Baton Rouge | Orleans (New Orleans) | | --- | --- | --- | | Assessed value | $30,000 | $30,000 | | Parish general | $924.75 (on $22.5K) | $614.25 (on $22.5K) | | Municipal | $677.25 (on $22.5K) | $2,625.00 (on full $30K) | | School | $1,296.00 (on full $30K) | $1,320.00 (on full $30K) | | Special + bond | $468.00 (on full $30K) | $330.00 (on full $30K) | | Total | ~$3,366 | ~$4,889 |

The same $300K home pays roughly 45% more in New Orleans than in Baton Rouge, almost entirely because the Orleans municipal carve-out denies the homestead exemption against the city's 87.5-mill municipal levy.

The Art. VII § 18(F) special assessment level — the freeze

Senior owners, qualifying disabled veterans, and the totally and permanently disabled gate the special assessment level under Art. VII § 18(F) — a freeze on the assessed value of the homestead. Once invoked, the parish assessor cannot increase the assessed value at the next four-year reassessment until the property changes hands or no longer qualifies as homestead. Reassessments downward (for substantial damage, demolition) are still permitted.

To qualify the owner must meet ALL of:

• Property is the bona fide homestead with the homestead declaration on file
• Owner is age 65 or older OR 50%+ service-connected disabled veteran OR totally and permanently disabled
• Total household adjusted gross income at or below the indexed limit ($100,000 for 2026; refresh when the Tax Commission publishes the binding figure)

The freeze layers on top of the homestead exemption — eligible owners get both the $75,000 FMV exemption and the locked assessment. The freeze is particularly valuable in fast-appreciating markets: New Orleans post-Katrina rebuilding zones, Baton Rouge expansion corridors, Lafayette during the 2010s energy boom. In each case a four-year reassessment can otherwise produce 20–40% jumps in assessed value.

Typical millage by parish

Combined parish millage breakdowns for 2024–2025 on residential primary residences:

| Parish | Parish general | Municipal | School | Special + bond | Combined | | --- | --- | --- | --- | --- | --- | | Orleans (New Orleans) | 27.3 | 87.5 | 44.0 | 11.0 | 169.8 mills | | East Baton Rouge | 41.1 | 30.1 | 43.2 | 15.6 | 130.0 mills | | Jefferson | 37.6 | 20.2 | 41.1 | 14.8 | 113.7 mills | | Lafayette | 35.3 | 18.8 | 39.8 | 12.1 | 106.0 mills | | Caddo (Shreveport) | 39.8 | 24.5 | 45.1 | 13.5 | 122.9 mills | | Other / rural | 32.5 | 0.0 | 38.5 | 11.0 | 82.0 mills |

Mills are thousandths of a dollar per dollar of assessed value (1 mill = $0.001 per $1 of assessed = $1 per $1,000 of assessed). Pull the binding millage for the specific parcel from the parish assessor's annual millage roll.

A worked example — $300K Baton Rouge home, age 45

A $300,000 home in East Baton Rouge Parish. Homestead declaration on file. Owner age 45, household income $90,000, not a veteran, not disabled. Under-65 with above-limit income, so no special assessment level applies.

• Assessed value: $300,000 × 10% = $30,000
• Homestead exemption: $7,500 (= first $75K FMV at 10%)
• Parish general (41.1 mills, homestead applies): ($30,000 − $7,500) × 0.0411 = $924.75
• Municipal (30.1 mills, homestead applies): ($30,000 − $7,500) × 0.0301 = $677.25
• School maintenance (43.2 mills, NO homestead): $30,000 × 0.0432 = $1,296.00
• Special + bond (15.6 mills, NO homestead): $30,000 × 0.0156 = $468.00
• Total: ~$3,366
• Effective rate: 1.12% of fair-market value

The same property without the filed homestead declaration would pay roughly $529 more per year — the $7,500 exemption times the (41.1 + 30.1) mills of homestead-reachable millage.

A worked example — same $300K home in New Orleans

Same $300,000 home, homestead filed, owner age 45, $90K income. Orleans Parish.

• Assessed value: $30,000
• Homestead exemption: $7,500
• Parish general (27.3 mills, homestead applies): ($30,000 − $7,500) × 0.0273 = $614.25
• Municipal (87.5 mills, Orleans carve-out — NO homestead): $30,000 × 0.0875 = $2,625.00
• School (44 mills, NO homestead): $30,000 × 0.044 = $1,320.00
• Special + bond (11 mills, NO homestead): $30,000 × 0.011 = $330.00
• Total: ~$4,889
• Effective rate: 1.63% of fair-market value

The Orleans Parish bill exceeds the Baton Rouge bill by roughly $1,500 per year. The entire delta is attributable to the Art. VII § 20(A)(2) municipal carve-out — the parish general, school, and special-district / bond layers are roughly comparable between the two parishes.

A worked example — $500K Lafayette home, age 70, retired

A $500,000 home in Lafayette Parish. Homestead filed. Owner age 70, household adjusted gross income $80,000, not a disabled veteran. Age 65+ and income below the $100,000 special-assessment limit, so the Art. VII § 18(F) freeze applies.

• Assessed value: $500,000 × 10% = $50,000
• Homestead exemption: $7,500
• Parish general (35.3 mills, homestead applies): ($50,000 − $7,500) × 0.0353 = $1,500.25
• Municipal (18.8 mills, homestead applies): ($50,000 − $7,500) × 0.0188 = $799.00
• School (39.8 mills, NO homestead): $50,000 × 0.0398 = $1,990.00
• Special + bond (12.1 mills, NO homestead): $50,000 × 0.0121 = $605.00
• Total: ~$4,894
• Effective rate: 0.98% of fair-market value

The special assessment level freezes the $50,000 assessed value for as long as the owner remains qualified. If Lafayette home values appreciate 25% over the next four-year cycle, the assessor reassesses surrounding homes upward — but this homestead remains at $50,000 assessed. The freeze does not lock the millage rate (parish council can still raise millage); it locks the multiplicand.

A worked example — non-homestead rental in Jefferson Parish

A $250,000 rental duplex in Jefferson Parish. Owner-investor, not a homestead, no special assessments.

• Land + improvement classification: improvement at 15% (non-homestead residential), land typically at 10% (residential-zoned). For simplicity the calculator treats the parcel uniformly at 15% — confirm the assessor's split for the binding figure.
• Assessed value (improvement basis): $250,000 × 15% = $37,500
• No homestead exemption (non-homestead property)
• Parish general (37.6 mills): $37,500 × 0.0376 = $1,410
• Municipal (20.2 mills): $37,500 × 0.0202 = $757.50
• School (41.1 mills): $37,500 × 0.0411 = $1,541.25
• Special + bond (14.8 mills): $37,500 × 0.0148 = $555
• Total: ~$4,264
• Effective rate: 1.71% of fair-market value

Compare this to the same parcel as a homestead: $250,000 × 10% = $25,000 assessed, $7,500 exemption applied to parish + municipal millage, total around $2,650 — roughly 38% less per year. The class-ratio cliff at the homestead boundary is one of the largest single-decision impacts on a Louisiana property-tax bill.

Comparing Louisiana to other states

Effective property-tax rates on residential primary residences:

| State | Effective rate (typical) | Why | | --- | --- | --- | | Alabama | ~0.40% | 10% ratio + state and county homestead exemptions | | Louisiana | ~0.40%–1.65% | 10% ratio + $75K homestead; Orleans Parish is the high outlier | | South Carolina | ~0.55% | 4% owner-occupied ratio | | Tennessee | ~0.65% | 25% residential ratio | | Florida | ~0.80% | 100% ratio + $50K homestead + Save Our Homes cap | | North Carolina | ~0.60%–1.20% | 100% ratio, narrow exclusions | | Georgia | ~1.00%–1.20% | 40% ratio + high combined millage | | Texas | ~1.60%–2.00% | 100% ratio, no state income tax | | New Jersey | ~2.50% | Highest in the U.S. |

Louisiana sits at the bottom of the U.S. ranking for non-Orleans primary residences. Rural parishes with a filed homestead frequently pay effective rates below 0.5% on a median-priced home. Orleans Parish is the outlier — at roughly 1.6%, it matches Georgia and North Carolina mid-tier, entirely because of the Art. VII § 20(A)(2) municipal carve-out.

The low ranking is structural rather than discretionary. The 10% residential ratio means the assessed value is 90% smaller than market value before millage is applied; the $75,000 homestead exemption then shelters a flat $7,500 of assessed value (or 30% of the assessed value on a $250,000 home, ~12% on a $625K home). The combination produces tax bills well under $2,000 per year on median-priced Louisiana homes outside Orleans Parish.

Common errors to avoid

• Forgetting to file the homestead declaration. The exemption does NOT auto-apply. Many Louisiana homeowners pay full ad valorem tax for years before discovering they never filed LAT-12 with the parish assessor. File once and the exemption persists indefinitely.
• Assuming the homestead exemption applies to every millage layer. It does not. School maintenance, special-district, and bonded-indebtedness millage all apply to the full assessed value. In a typical parish the homestead exemption shelters 40–70% of the total millage burden, not 100%.
• Forgetting the Orleans municipal carve-out. A homestead in Orleans Parish only shelters parish-general millage from the exemption. The City of New Orleans' 87.5 mills of municipal tax is levied on the full assessed value. Build the Orleans tax bill as if the homestead exemption applies only to the parish-general layer.
• Confusing the 10% and 15% residential ratios. Owner-occupied homesteads (the dwelling AND the land together) are at 10%. Rental dwellings, second homes, and vacation property are at 15% on the IMPROVEMENT (the structure); the land typically remains at 10% if residential-zoned. Converting a primary residence to a long-term rental shifts the improvement assessment from 10% to 15% — a 50% increase in the taxable improvement value.
• Missing the special assessment level. The Art. VII § 18(F) freeze for owners 65+ (or 50%+ disabled veterans, or totally disabled) at or below the $100,000 AGI limit prevents assessed-value increases at four-year reassessment. In a fast-appreciating market this is the single most valuable property-tax benefit available to Louisiana retirees — but it requires a separate application beyond the homestead declaration.
• Treating millage as a percentage. Millage is mills per dollar of assessed value, not a percentage. 130 mills = 0.130 = 13% of assessed value (NOT 1.3%). The effective rate of property tax on fair-market value is far lower because of the 10% assessment ratio.

Tools, not advice. Confirm the binding parish, municipal, school, and special-district millage with the parish assessor and confirm homestead-exemption status (and, where applicable, special-assessment-level qualification) before relying on any result for planning purposes.