Property Tax Exemptions and Assessment Administration

OVERVIEW With the public getting its first look at this year’s property tax assessment rolls beginning July 15, 2020, this edition of PolicyWatch re-urges BGR’s recommendations on property valuation practices in New Orleans. It also revisits an unusual funding formula that generates large surpluses for the Orleans Parish Assessor’s office at the expense of other […]

OVERVIEW Assessing the Assessor: Progress on Property Assessment Reform in New Orleans evaluates whether and to what extent New Orleans’ property assessment system has improved under the single parish assessor since he replaced the seven-assessor system in 2011.

OVERVIEW This On the Ballot report reviews a constitutional amendment on the November 6, 2018 ballot that would allow eligible homeowners to phase in an increase in property taxes resulting from a reappraisal. The four-year phase-in process would apply only to residential properties subject to the homestead exemption that increase in assessed value by more […]

Overview In an open letter to the Louisiana Legislature, BGR reiterates the problems with the state’s unusual nonprofit property tax exemptions. The letter explains the deficiencies in the current provisions, demonstrates their unusual status in the context of other states’ requirements and presents a template for a constitutional amendment.

Overview In It’s Time for Common Sense on Nonprofit Exemptions, BGR calls on the Louisiana Legislature to address overly broad language in the state constitution for nonprofit property tax exemptions that is costly to both local governments and taxpayers.

Overview In On the Ballot: November 6, 2012, BGR examines three proposed constitutional amendments, two propositions pertaining to multiple parishes in the New Orleans area, a proposed change to the City of New Orleans charter and two local tax propositions. The three constitutional amendments would strengthen gun rights, provide an additional homestead exemption to spouses […]

Overview This edition of Now addresses problems associated with the nonprofit property tax exemption, and what can be done to solve them.

Overview BGR examines charter amendments, tax propositions and state constitutional amendments on the October and November 2011 ballots. The October 22 ballot includes a Jefferson Parish charter amendment to establish the Office of Inspector General and an Ethics and Compliance Commission, as well as a related property tax to fund both entities. It also includes […]

Overview In The Nonprofit Margin: Addressing the Costs of the Nonprofit Exemption in New Orleans, BGR examines the impact of the nonprofit property tax exemption on government finances and tax rates in New Orleans. The report explores various approaches for mitigating that impact.

Overview The Bureau of Governmental Research made presentations before the New Orleans Tax Fairness Commission on February 3, 2011 and February 23, 2011. The first presentation, Taxation in New Orleans, examines the City’s tax picture, with particular emphasis on property taxes. It provides an overview of the tax structure and discusses issues related to exemptions […]

BGR analyzes 10 State constitutional amendments on the ballot for November 2, 2010. The amendments concern a wide variety of issues, including: Salary increases for elected officials Allocation of State of Louisiana severance taxes Property tax exemption for disabled veterans Limiting tax increases for non-elected taxing authorities Extending the period following a disaster for retaining […]

Overview In Forgotten Promises: The Lost Connection Between the Homestead Exemption and the Revenue Sharing Fund, BGR examines the decline of the State of Louisiana’s funding mechanism for compensating local taxing bodies for the costs of the homestead exemption. The report provides data on compensation for New Orleans, Jefferson Parish and St. Tammany Parish.

Overview As the campaign for the city’s soon-to-be consolidated assessor’s office begins, BGR releases In All Fairness: Building a Model Assessment System in New Orleans. The report explains what the new citywide assessor must do to create a fair, efficient and transparent property tax assessment system in Orleans Parish.

Overview In Who’s Behind the Tree? The Homestead Exemption and Taxpayers in the New Orleans Area, BGR examines the impacts of a proposed increase in Louisiana’s homestead exemption on taxpayers in Jefferson, Orleans, St. Bernard and St. Tammany parishes, including how it would shift the property tax burden.

Overview BGR provides analysis of local propositions as well as amendments to the state constitution appearing on the ballot for November 4, 2008. A proposition in New Orleans would amend the city charter to make comprehensive changes to planning and land use decision making in the city. A proposition in Jefferson Parish would expand the permissible […]

Overview BGR provided this piece for publication in Gambit Weekly, explaining the ways in which significantly increased property tax assessments in New Orleans can be about fairness and the common good.

Overview This On the Ballot report analyzes proposed constitutional amendments of particular significance to the New Orleans region. This issue covers amendments before voters on November 7, 2006. This report focuses on five amendments that address issues relevant to the New Orleans area. These amendments deal with property taxes, the juvenile court system, and assessors. […]

Overview On September 30, Louisiana voters were asked to approve 13 constitutional amendments. This report focuses on those that are amendments relevant to Greater New Orleans in four arenas: coastal restoration and flood protection, expropriation, the homestead exemption, and unfunded state mandates. In addition, BGR provides an expanded discussion of the proposed amendment on expropriation, […]

Overview BGR sets forth reasons for pursing the consolidation of New Orleans’ seven-assessor system post-Katrina as an important step toward establishing a fair system of property tax assessments. This report is part of a series of web-based reports BGR began publishing following the 2005 Hurricane Katrina disaster.

Overview In this release, BGR finds inequities in assessors’ disaster-related adjustments to property tax assessments post-Katrina. This is part of a web-based series of reports on the rebuilding of New Orleans following the 2005 Hurricane Katrina disaster.

Overview In New Orleans, too many property owners pay little or no taxes on their properties; exemptions are granted regardless of need; and, as a result of inconsistent assessments, properties of similar value bear widely different tax burdens. In this report, BGR illustrates the impact of under-assessments and excessive exemptions on local governments and taxpayers […]

Overview BGR analyzes two of four state constitutional amendments that will appear on the November 2, 2004, ballot. The two amendments would modify the homestead exemption and the veterans’ preference to apply for civil service positions. In addition, BGR provides voters in New Orleans with information on a proposed $260 million bond issue and Jefferson […]

Overview This report examines property tax exemptions and assessment administration in Orleans Parish. It provides a breakdown of government, nonprofit, homestead and other exemptions. It further reviews the administration of property tax assessments by New Orleans’ seven assessors. To view sources consulted, click here.

Overview This report provides a synopsis and short analysis of all 18 proposed amendments to the Louisiana Constitution on the October 3, 1998, election ballot. The topics include assessment freezes for senior citizens and properties undergoing restoration, as well as parish severance tax allocations and remediation of blighted property: Establishes community college system Increases parish […]

Overview This report provides a short analysis of the proposal to levy a one-mill ad valorem property tax in New Orleans to fund the offices of the Orleans Parish Assessors.

Overview Property Taxes in New Orleans: Who Pays? Who Doesn’t? And Why? discusses the value and assessment of real estate exempt from property taxation in New Orleans. The report covers government, homestead, nonprofit and other exemptions.