Louisiana property taxes are paid to your parish assessor, not to the state, and the payment method depends on whether you own the property outright or have a mortgage
In Louisiana, property tax bills come from your parish (the local equivalent of a county). If you have a mortgage, your lender typically handles the payment through an escrow account — money you send each month gets held and paid on your behalf when the bill comes due. If you own the property outright, you pay the parish assessor directly. The bill arrives once a year, usually in November or December, and payment is due by December 31st to avoid penalties.
The amount you owe is set by your parish assessor based on the assessed value of your property. Louisiana has some of the lowest property tax rates in the country, but the exact rate varies by parish and by what type of property you own — residential, commercial, agricultural, or industrial property are taxed differently. Once you know your assessed value and your parish's millage rate, you can calculate what you'll owe, but the assessor's office is the only source for the official bill.
Key Takeaways
- Property tax bills in Louisiana are issued by your parish assessor, not the state, and payment is due by December 31st each year.
- If you have a mortgage, your lender pays the tax through escrow; if you own outright, you pay the assessor directly.
- Louisiana property tax rates are among the lowest in the nation, but the exact amount depends on your parish's millage rate and your property's assessed value.
- Penalties and interest begin accruing on January 1st if payment is not received by the December 31st important date.
- You can pay by mail, in person at the assessor's office, or online through your parish's payment portal if one exists.
How escrow accounts work when you have a mortgage
When you finance a home purchase, your lender requires you to set aside money each month for property taxes and homeowners insurance. This money goes into an escrow account held by the lender. The lender does not pay the tax when ready — they hold the funds until the bill arrives, then pay the assessor on your behalf. You never see the bill or handle the payment yourself.
Your monthly mortgage payment includes a principal portion, an interest portion, an escrow portion for taxes, and an escrow portion for insurance. The escrow amount is calculated based on an estimate of what your annual tax bill will be. If your property value increases and your taxes go up, or if your parish raises its millage rate, the lender will adjust your monthly escrow payment upward. You'll receive a notice of this change before it takes effect.
If you pay off your mortgage, you become responsible for paying the property tax bill directly. The lender will notify you when this happens, but it's your responsibility to make sure you receive the bill from the assessor and pay it on time. Some people miss this transition and end up with a penalty because they were not expecting to handle the payment themselves.
Paying property taxes if you own the property outright
If you own your home or land free and clear, you receive the property tax bill directly from your parish assessor. The bill typically arrives in November or early December and is due by December 31st. The assessor's office will mail the bill to the address on file with the property deed, so make sure your mailing address is current if you've moved.
You can pay by mail by sending a check to the address listed on the bill. Most parish assessors also accept in-person payments at their office during business hours. An increasing number of parishes now offer online payment through their website, which allows you to pay by credit card, debit card, or bank transfer. Check your parish assessor's website to see what methods are available in your area.
If you do not receive a bill by mid-December, contact your parish assessor's office directly. Do not assume no bill means no tax is owed — the bill may have been mailed to an old address, or there may be a processing delay. Paying late results in penalties and interest that compound, so it's worth tracking down the bill rather than waiting.
Understanding the December 31st important date and what happens if you miss it
Louisiana law sets December 31st as the important date for property tax payment. If the assessor does not receive your payment by that date, a penalty of 1% per month begins accruing on January 1st, plus interest at a rate set by the state (currently 5.75% annually, though this can change). These charges stack on top of the original tax amount, so a missed payment grows quickly.
If you know you will not be able to pay by December 31st, contact your parish assessor's office before the important date. Some parishes will work with you on a payment plan or extension, though this is not may provide and varies by parish. Waiting until after January 1st to ask for help means you've already incurred the penalty.
If your property tax debt goes unpaid for several years, the parish can place a lien on your property or, in some cases, sell the property at a tax sale to recover the money owed. This is a serious consequence, so addressing a missed payment quickly is important even if you cannot pay the full amount when ready.
How the assessed value and millage rate determine what you owe
Your property tax bill is calculated by multiplying your property's assessed value by your parish's millage rate. The assessed value is set by the parish assessor and is supposed to reflect the fair market value of your property. The millage rate is set by the parish and represents the tax per $1,000 of assessed value. If your assessed value is $200,000 and your parish's millage rate is 10 mills, you owe $2,000 in property tax.
The assessed value can change year to year, especially if you've made major improvements to the property or if the assessor conducts a reassessment. Louisiana law allows homeowners to claim a homestead exemption, which reduces the assessed value for your primary residence. The amount of the exemption varies by parish but typically exempts the first $75,000 of assessed value from taxation. You must file for this exemption with your parish assessor — it does not happen automatically.
The millage rate is set by the parish government and can change if the parish needs to raise revenue for schools, roads, or other services. If your millage rate increases, your tax bill will increase even if your property's assessed value stays the same. You can find your parish's current millage rate on the assessor's website or by calling the assessor's office.
Payment methods and where to send your money
The method you use to pay depends on what your parish assessor offers. All parishes accept mail payments — you can send a check to the address on your tax bill. Most parishes also accept payments in person at the assessor's office during business hours, usually Monday through Friday. Some accept payments by phone using a credit or debit card, though there may be a processing fee for this convenience.
Online payment is becoming more common but is not yet available in every parish. If your parish has an online portal, you can usually pay by credit card, debit card, or electronic bank transfer. Check your parish assessor's website to see what options are available. If you cannot find payment information online, call the assessor's office directly — they can tell you exactly how to pay and where to send the money.
When you pay by mail, include your property account number or parcel number on the check and mail it to the address on the bill. Keep a copy of the cancelled check or payment confirmation as proof of payment. If you pay online or in person, ask for a receipt. These records protect you if there is ever a dispute about whether payment was received.
What happens to your property tax payment after it's received
Once the parish assessor receives your payment, it is credited to your property account. The assessor records the payment and updates your account balance. If you paid the full amount owed, your account is marked as paid in full for that year. If you paid less than the full amount, the remaining balance carries forward and continues to accrue penalties and interest.
The money you pay does not go directly to schools or roads — it goes into the parish general fund, and the parish government then allocates it to various services. In Louisiana, property tax revenue typically funds public schools, parish government operations, and sometimes fire or police services, depending on how the parish is structured. The exact breakdown varies by parish.
Your payment is recorded in the parish assessor's database and becomes part of the public record. If you ever sell the property, the title company will check the assessor's records to make sure all property taxes have been paid. If there is an outstanding balance, the sale cannot close until the debt is settled.
Frequently Asked Questions
What if my property tax bill goes to my lender but I want to pay it myself?
You can request that your lender remove property taxes from your escrow account, though most lenders will not do this because they want to may support the tax is paid — a tax lien on the property puts their loan at risk. If you want to take over the payment, you'll need to contact your lender and ask about their policy. Even if they agree, you become fully responsible for paying on time.
Can I get a property tax refund if I overpaid?
If you paid more than you owed, the assessor will credit the overpayment to next year's tax bill or issue a refund if you request one. Contact your parish assessor's office to find out which option is available and how to request a refund if you prefer one.
What is the homestead exemption and how do I get it?
The homestead exemption reduces the assessed value of your primary residence, lowering your tax bill. The amount varies by parish but is typically around $75,000. You must file for it with your parish assessor — it does not happen automatically. The important date to file is usually in March, though you can file late and have it applied retroactively in some cases.
What if I disagree with my assessed value?
You can file a formal protest with your parish assessor's office. The process and important date vary by parish, so contact the assessor's office to find out the steps. You may need to provide evidence of comparable property sales or a professional appraisal to support your claim that the assessed value is too high.
What happens if I move and don't update my address with the assessor?
The tax bill will be mailed to your old address, and you may not receive it. If you don't pay by December 31st, penalties begin accruing even though you never saw the bill. Update your address with the assessor as soon as you move to make sure you receive future bills at your new location.