Can a Louisiana assessor change a property tax valuation after a board of review or the Tax Commission rules on it?

Plain-English summary

The Orleans Parish assessor asked whether a newly discovered material error let an assessor change a property's taxable assessment after a board of review or the Louisiana Tax Commission had ruled on its fair market value. The attorney general said the assessor could not unilaterally supersede that specific valuation ruling.

The opinion recognized an assessor's general statutory duty to correct erroneous assessments. But it also described a review sequence through the parish board of review, the Tax Commission, and the courts. A board determination is final unless appealed to the commission. For a material error discovered after a ruling, the opinion pointed to the procedure in La. R.S. 47:1991(A)(1), which says that, on the required sworn, verified showing, the commission shall authorize and direct the collector to correct a qualifying assessment. The assessor's own correction power did not displace the adjudicative body's decision.

What this means for you

Parish assessors

The opinion said general error-correction authority did not permit an assessor to change, on their own, a property value specifically ruled upon by a board of review or the Tax Commission. It identified the commission procedure for notifying it of a material error or erroneous assessment.

Property owners

If a board of review or the Tax Commission had already decided a property's value, the opinion treated that decision as outside an assessor's unilateral power to revise. It did not decide the value of any particular property or whether a particular discovered fact qualified as a material error.

Tax Commission officials

The opinion described the commission's role in directing correction on the statutory verified showing and in reviewing board of review determinations on appeal. Those procedures were the routes it identified after an adjudicative valuation decision.

Common questions

Q: Can an assessor change my property value after a board of review decides it?
A: The attorney general said an assessor cannot unilaterally override a specific board valuation ruling, even after discovering a material error. The board decision is final unless appealed to the Tax Commission.

Q: Does the assessor's general duty to correct mistakes override the Tax Commission?
A: No. The opinion said the general correction statute did not supersede a specific valuation ruling by the board or commission.

Q: What procedure did the opinion identify for an error found after a ruling?
A: It pointed to La. R.S. 47:1991(A)(1), which sets out a verified statement to the Tax Commission and commission direction to correct qualifying erroneous or double assessments.

Background and statutory framework

The opinion described the assessor's responsibility to determine fair market value and La. R.S. 47:1966's general command to correct omitted or erroneously assessed property. It then read that duty with the constitutional review structure and La. R.S. 47:1992(D)'s finality rule for board decisions. The opinion also quoted La. R.S. 47:1991(A)(1)'s commission correction procedure, which requires a statement of facts under oath and supporting information. It concluded that a specific board or commission valuation ruling could not be replaced by an assessor's unilateral correction.

Citations and references

• La. R.S. 47:1966 (general assessment correction authority)
• La. R.S. 47:1992(D) (board determination finality)
• La. R.S. 47:1991(A)(1) (Tax Commission correction procedure)

Source

• Landing page: https://www.ag.state.la.us/Opinions
• Original PDF: https://www.ag.state.la.us/Opinion/Download/24-0035

Original opinion text

Best-effort transcription from a scanned PDF. Minor errors may remain; the linked PDF is authoritative.

STATE OF LOUISIANA
DEPARTMENT OF JUSTICE
OFFICE OF THE ATTORNEY GENERAL
P.O. Box 94005
BATON ROUGE, LA
70804-9005

Liz MURRILL
ATTORNEY GENERAL

November 14, 2024
OPINION 24-0035

The Honorable Erroll G. Williams
4 Assessors
Orleans Parish Assessor
La Const art VII § 18
1 300 Perdido Street
La. R.S. 47:19661991, 1992
City Hall Room 4E01
—
While La. R.S. 47:1966 provides assessors with the general
New Orleans, Louisiana 701 1 2
authority to correct errors of assessment, this authority does
not supersede a specific ruling by a board of review or the Louisiana Tax Commission on the valuation of a particular property.
Dear Mr. Williams:

You ask whether a parish assessor has the authority to modify a property’s taxable assessment if a material error is discovered after a board of review or Louisiana Tax Commission has ruled on the fair market value of the property.

The Issue: Whether a parish assessor has the authority to supersede a board of review or Louisiana Tax Commission valuation ruling after being made aware of a material error in the fair market valuation of the subject property.

Our Conclusion: We conclude for the following reasons that a parish assessor may not unilaterally modify a property’s taxable assessment that has already been specifically ruled upon by either of these adjudicative bodies.

We note at the outset that the valuation of property for taxation purposes is governed by both constitutional and statutory provisions. Article VII, § 18(D) of the Louisiana Constitution provides that each assessor is to determine the fair market value of all property subject to taxation within their parish or district. Regarding errors of assessment, La. R.S. 47:1966(A)(1) provides parish assessors the authority to correct errors of assessment when they are discovered. This particular statute mandates that “if any tract or lot of land or other property shall be omitted in the assessment of any year or series of years, or in any way erroneously assessed, it, when discovered, shall be assessed by the assessor or tax collector for the whole period during which the property may have been omitted or improperly assessed.” Given these provisions, our office recently opined that Louisiana law imposes a strict duty on assessors to accurately assess and collect the proper amount of ad valorem taxes on all property in this state.1

Still, Louisiana Const. art. VII, § 18(E) provides that the correctness of assessments of the assessor shall be subject to review first by the parish governing authority, then by the

1 La. Atty. Gen. Op. No. 19-0150.

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Honorable Erroll G. Williams
Opinion 24-0035
Page 2

Louisiana Tax Commission, and finally by the courts. A review by the parish governing authority, known as the board of review for purposes of assessments, is provided for under La. R.S. 47:1992 and requires each assessor to certify the lists of assessments to the board of review for inspection. Regarding errors of assessment, La. R.S. 47:1992(B)(3) provides that “if an assessor receives additional information from a taxpayer after the assessment lists have been certified to the board of review but before the filing of a complaint with the board of review, the assessor may modify the assessment to make a reduction based on the additional evidence.” When looking at the finality of any ruling or determination by a board of review, however, La. R.S. 47:1992(D) states that “[a]ll determinations by the board of review shall be final unless appealed to the tax commission. . .

Looking to the Louisiana Tax Commission, once the assessment lists have been received by the commission, La. R.S. 47:1991(A)(1) provides the following procedure for the cancellation of erroneous or double assessments:

Upon a statement of the facts made under oath, verified and approved by the assessor of the parish or district in which the property is situated, that the assessment is a clerical error, or an erroneous or double assessment, or that the property is exempt by the Louisiana Constitution from taxation, the affidavit being accompanied by the rendition made by the taxpayer on such property for the current year, where the affidavit explains the clerical error; shows in detail the erroneous assessment; and shows the assessment number in the double assessment; the Tax Commission shall authorize and direct the collector to correct the assessment on the roll on file in his office.

Otherwise, an assessor lacks the authority to unilaterally modify an assessment of a property’s fair market value for taxation purposes when the valuation of said property has already been ruled on by a board of review or accepted by the Louisiana Tax Commission. Such a unilateral action by an assessor would undermine the dispute resolution role of these adjudicative bodies, as well as the role of the courts.

Considering the foregoing, it is the opinion ofthis office thatwhile La. R.S. 47:1966 provides assessors with the general authority to correct errors of assessment, this authority does not supersede a specific ruling by a board of review or the Louisiana Tax Commission on the valuation of a particular property. All determinations by a board of review shall be final unless appealed to the Louisiana Tax Commission and an assessor may utilize the procedure established in La. R.S. 47:1991(A)(1) to notify the commission of a material error or erroneous assessment discovered.

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Honorable Erroll G. Williams
Opinion 24-0035
Page 3

We hope that this opinion has adequately addressed the legal issues you have raised. If our office can be of any further assistance, please do not hesitate to contact us.

With best regards,

LIZ MURRILL
ATTORNEY GENERAL

BY: A,t4t-

Chimène St. Amant
Assistant Attorney General

LM/CS