In Orleans Parish, the tax assessment records are open to public inspection between August 1 and August 15. This is your first chance to check your assesment and get it reduced.

You only have until August 15 to talk to your Assessor about why your assessment is too high or unfair. 

You should ask the Assessor how he came up with the value for your home. You have the right to look at his records and ask questions.

It is important to meet with your Assessor if you can. This meeting is the best time to get your assessment reduced.

If you can't  go to the Assessor's office, you may want to send the Assessor a letter  that explains why the assessment is wrong. Be sure that you can prove that the Assessor received your letter by August 15.

Also, you can authorize another person to represent you in your appeal to the Assessor.

How do Assessors determine what homes should be assessed at?

Assessors value homes at their current fair market value. This is often determined by looking at recent sales of similar homes in your neighborhood.

Assessors often look at the square footage of your home's living space. Then, they multiply your living space by the average sales price per square foot of homes that have recently sold in your neighborhood.

For example, if your house has 2,000 square feet of living space and similar houses have sold for $100 per square foot, your house might be valued at $200,000.

How do I prove to my Assessor that my home is worth less?

The best evidence will be a recent appraisal by a licensed appraiser.  Your Assessor may want to see your most recent appraisal.

Less expensive evidence includes a Comparative Market Analysis (CMA) by a real estate agent. A CMA usually compares your home to the sales of other homes in your neighborhood within the last 6 months.

A Comparative Market Analysis should select homes that are similar to yours. Ideally, the similar homes used for the CMA would be within a half mile of your home and be similar or the same in:

• Age
• Condition
• Number of floors
• Number of units of housing (single family or double family, etc.)
• Construction (brick, wood frame, etc.)
• Lot size
• Amount of living space (within 500 square feet of your home's size, the closer the better)

A Comparative Market Analysis will reach a conclusion as to what the average sale price per square foot of living space is. You can then apply it to the square footage of your home.

Adjustments or modifiers to a Comparable Market Analysis may be needed. For example, a home with a garage or swimming pool is worth more than a home without these features.

Other evidence may include the amount of your casualty insurance (but this can be higher than the real value of your home), lists of other house sale prices in your neighborhood, estimates of the costs to repair your home.

Some Assessors look at listing prices. This is not as reliable as actual sales. Post-Katrina, many people are listing houses for sale at unreasonable prices.

What if my Assessor won't change my assessment?

You have the right to appeal the Assessor's decision to the Orleans Board of Review. The Board of Review in Orleans Parish consists of some of the City Council members.

You must file for a Board of Review Appeal with your Assessor by August 20. The Assessor is required to send your appeal to the Board of Review.

Don't wait until the last minute. The Assessors' office closes at 4 pm, and they have been known to close earlier than 4 pm on the last day to appeal.

How do I appeal to the Board of Review?

Deliver a Board of Review Appeal form to your Assessor before August 20. This form can be downloaded from www.opboa, or you can obtain one at your Assessor's office.

You should complete everything on the Board of Review appeal form. You will need information from an appraisal of your home to fill this appeal form out.

Be sure to attach any evidence of why your assessment is too high. Follow the instructions on the form for the number of copies you need.

Finally, make sure that you can prove that you filed your appeal by August 20. If you don't file timely for a Board of Review appeal, you may be denied further rights to appeal to the Tax Commission and the courts.

Yes, but it is always better to talk with your Assessor first, and before August 15! You should take advantage of every opportunity to get your assessment changed to the true value of your home.

What happens at the Board of Review hearing?

The Board of Review hearings are usually held in September. You should be sent notice of your hearing date.

You get a hearing before the Board of Review. This is your chance to explain why your assessment is too high or unfair.

You should present your evidence to the Board of Review for its consideration. You can be represented by an attorney or another representative at this hearing.

The Board of Review must give you a written notice of their decision on your home's value.

What if I disagree with the Board of Review's decison?

You have the right to appeal to the Louisiana Tax Commission.

You must file a written appeal to the Tax Commission in Baton Rouge within 10 business days after the notice of the Board of Review decision is postmarked or delivered to you by hand. Be sure to keep a copy of the postmark if you receive the notice by mail.

It costs $50 to file an appeal with the Tax Commission, Office of General Counsel. Include your check with your appeal form.

Use  the Tax Commission's Form 3103A to file an appeal to the Tax Commission. You must send an original and 7 copies of this Appeal form. The Board of Review is supposed to have forms for you at its hearing. You can also get this form at the Tax Commission's web page, www.latax.state.la.us.

The appeal forms must be actually received by the Tax Commission within the 10 business day deadline. Make sure you get the Appeal form in on time and that you can prove it.

The Tax Commission rules require that you file certain "pleadings" at least so many days before your Tax Commission hearing. "Pleadings" are signed statements that present information about your case to the Tax Commission.

Be sure to check the current Tax Commission rules on appeals at its web page, and comply with them. This may be difficult to do without an attorney.

You may want to discuss the possibility of settlement with your Assessor before the Tax Commission hearing.

At your Tax Commission hearing, you should be prepared to present all of your evidence. If you think you might appeal the Tax Commission's decision to the courts, you should ask that the testimony be transcribed.

You should get a professional appraisal of your home's value before the Tax Commission hearing. Most Assessors will have a report by an appraiser to support their opinion of your home's value. So, realistically, you need an appraiser's report to show why the Assessor's opinion is incorrect.

Yes, you can appeal the Tax Commission's decision by filing a petition for judicial review within 30 days' of the Commission's decision. This petition for judicial review should be filed with the proper state district court.

The court reads the evidence presented at the Commission's hearing and decides whether the Commission's decision is "clearly wrong." The court can only consider evidence presented at the  Commission's hearing. This means that you can't give the court new evidence. So, be sure to present all your evidence to the Commission.

To get your right to review by a court, you must also pay your taxes under protest before the final due date.

You can pay under protest by writing 2 checks. One check should be for the amount that you agree is owed. The other check should be for the amount of the disputed tax. Write "paid under protest" on the check for the disputed taxes. Also, send a cover letter with your checks explaining that you are paying under protest.