Orleans Parish, home to New Orleans and 370k Louisianians, operates under Louisiana\'s parish-based property tax system. Louisiana uses parishes (not counties — the only US state to do so, a Napoleonic Code legacy from French colonial Louisiana). Residential property is assessed at 10% of fair market value. Tax = (AV − homestead) × millage / 1,000. Combined millage includes parish, municipal, school district, and special district levies. The $75,000 Homestead Exemption (LA Const. Art. VII §20) is among the most-generous in the United States — exempt from state, parish, and special ad valorem taxes (NOT from municipal). Effective rates run ~0.55% statewide median — among the lowest in the US.
How the bill is built
Louisiana property tax follows a 4-step calculation. Step 1: Fair Market Value. The Orleans Parish Louisiana Assessor determines FMV annually. Step 2: Apply 10% AR. AV = FMV × 10%. So a $200K home has AV = $20K. Step 3: Apply $75,000 Homestead Exemption. First $75,000 of FMV (= $7,500 of AV) exempt from parish/state/special ad valorem. Step 4: Apply tax rate. Tax = (AV − $7,500 homestead) × millage / 1,000. Orleans Parish\'s combined millage is ~140 mills (= ~1.40% gross before the homestead, ~0.65% effective post-homestead).
2026 Orleans County rate breakdown (consolidated millage per $1,000 of AV (10% AR × FMV), New Orleans district)
| Taxing entity | Rate |
|---|---|
| Combined parish + municipal + school + special districts (~140 mills × 10% AR = ~0.65% effective post Homestead) | 140.0000 |
| Combined total | 140.0000 |
As of April 26, 2026 · From Orleans Parish Louisiana Assessor.
Deductions and exemptions for 2026
Louisiana homeowner property tax relief is concentrated in three mechanisms: (1) the $75,000 Homestead Exemption (LA Const. Art. VII §20 — among the most-generous in the United States), (2) the Special Assessment Level (SAL) freeze for owners 65+ with AGI ≤ $102,700 (2026, indexed), and (3) the FULL Disabled Veteran Exemption for 100% service-connected disabled vets (LA Const. Art. VII §21, effective 2023).
$75,000 Homestead Exemption (LA Const. Art. VII §20)
Louisiana\'s $75,000 Homestead Exemption is among the most-generous in the United States — exempts the first $75,000 of fair market value (= $7,500 of AV at 10% AR) from state, parish, and special ad valorem taxes. NOT exempt from municipal ad valorem. For the median Louisiana home (FMV ~$200K), the homestead often eliminates the entire parish portion of the tax bill. Only one homestead exemption per landowner. Apply with parish assessor — automatic renewal as long as owner-occupied.
Special Assessment Level (SAL) — Senior/Disabled Freeze
The SAL is a true AV freeze (not a millage rate cap) for qualifying owners. Eligibility: 65+ with AGI ≤ $102,700 (2026 limit, indexed by CPI from $100K base set by Amendment 6 of 2020); OR permanently disabled (any age); OR surviving spouse of military killed in action / MIA / POW (with income test). Once granted, AV freezes at the level when first qualified. Continues automatically as long as ownership and occupancy continue and value does not increase more than 25% due to construction. Apply with parish assessor.
FULL Disabled Veteran Exemption (100% service-connected)
Louisiana provides a FULL property tax exemption for veterans rated 100% service-connected disabled (LA Const. Art. VII §21, effective 2023) — stacks on top of the regular $75,000 Homestead Exemption. Partial-rating vets receive additional FMV exemptions: 50-69% rating = additional $25K FMV; 70-99% rating = additional $45K FMV. Surviving spouses may retain. Apply with parish assessor with current Form A25 from Louisiana Department of Veterans Affairs.
Appealing your assessment
Louisiana property tax appeals follow a 3-tier process. Level 1: Parish Assessor. File written appeal during the open inspection period (typically 15 days in August/September each year — varies by parish). Level 2: Parish Board of Review. If unresolved, appeal to the Parish Board of Review within 3 business days of the open inspection period closing. The Board holds quasi-judicial hearings. Level 3: Louisiana Tax Commission. Board decisions can be appealed to the Louisiana Tax Commission within 10 business days. From there to District Court. Most Louisiana appeals are resolved at Level 1 or Level 2.