LA HB183

Extends the deadline for filing property assessment complaints with the board of review from 7 days to 21 days prior to the public hearing, and requires complaints to be in writing with all supporting evidence submitted at filing

Requires assessors to publish notice of assessment list exposure periods and board of review hearing dates in local newspapers or on parish/assessor websites, with the Louisiana Tax Commission also publishing dates on its website

Limits board of review consideration to evidence previously presented to the assessor before the complaint filing deadline, though publicly accessible data such as aerial photography, court records, sales data, and cost guides remain admissible

Specifies six grounds for the board of review to increase or decrease an assessment, including constitutional/statutory violations, unlawful procedure, error of law, arbitrary/capricious action, or lack of preponderance of evidence

Grants liability protection to boards of review and their members/employees for actions taken in performing their duties, except for criminal, fraudulent, malicious, intentional, or reckless misconduct; effective July 1, 2025