Property Tax in Jefferson Parish, Louisiana

Property Tax in Jefferson Parish

A calculator and field guide for Metairie-area homeowners — and for anyone considering a move to Jefferson Parish — including Louisiana's 10% residential assessment ratio, the generous $75,000 Homestead Exemption (LA Const. Art. VII §20 — exempt from state, parish, and special ad valorem; not from municipal), the Special Assessment Level (SAL) freeze for 65+ with AGI ≤ $102,700 (2026, indexed), and the FULL Disabled Veterans Exemption (100% service-connected). Louisiana uses parishes, not counties — a Napoleonic Code legacy from French colonial Louisiana.

Jefferson Parish, home to Gretna and 440k 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 Jefferson 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. Jefferson Parish\'s combined millage is ~100 mills (= ~1.00% gross before the homestead, ~0.55% effective post-homestead).

Louisiana\'s $75,000 Homestead Exemption is among the most-generous in the United States — for the median Louisiana home, the homestead often eliminates the entire parish portion of the tax bill. Apply with the parish assessor — automatic renewal as long as owner-occupied. The exemption applies to state, parish, and special ad valorem — but NOT to municipal ad valorem. So homeowners in incorporated cities (New Orleans, Baton Rouge, Shreveport) still owe city property tax on the first $75K, while homeowners in unincorporated parish areas often owe $0 in property tax for sub-$75K homes.

The Special Assessment Level (SAL) freeze is Louisiana\'s primary senior protection. Owners 65+ with adjusted gross income at or below $102,700 (2026 limit, indexed by CPI from $100K base set by Amendment 6 of 2020) can freeze their AV at the level when first qualified — preventing value-driven tax increases. Note: SAL does NOT cap millage rate increases (so tax bills can still rise if local taxing entities raise rates). Available also for permanently disabled (any age) and surviving spouses of military killed in action / MIA / POW. Apply with parish assessor. Once granted, the freeze continues automatically as long as ownership and occupancy continue and the value does not increase more than 25% due to construction.

Louisiana provides a FULL property tax exemption for 100% service-connected disabled veterans (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.

Jefferson Parish rate breakdown (consolidated millage per $1,000 of AV (10% AR × FMV), Gretna district)

Taxing entity	Rate
Combined parish + municipal + school + special districts (~100 mills × 10% AR = ~0.55% effective post Homestead)	100.0000
Combined total	100.0000

Data record updated April 26, 2026. This is an editorial update date, not a tax year or a guarantee that every figure has been independently verified.

Sources and scope: Check rates and parcel details with Jefferson Parish Louisiana Assessor. Figures may refer to different source years; a county-seat rate does not apply to every address. How we use data and estimates.

Note: Jefferson Parish is **the most-populous parish in Louisiana outside Orleans** (~440K residents, tied with East Baton Rouge) and the western suburban core of the New Orleans metropolitan area. Anchored by **Metairie** (~140K — the largest unincorporated CDP in Louisiana, immediately west of New Orleans across the parish line), Kenner (~65K — home to Louis Armstrong New Orleans International Airport), Marrero, Terrytown, Harvey, Gretna (~17K, the seat), and Westwego. The parish is bisected by the Mississippi River — the West Bank (Marrero, Harvey, Gretna, Westwego) is functionally distinct from the East Bank (Metairie, Kenner). Major employment includes substantial healthcare (Ochsner Health is headquartered in Jefferson Parish), aviation (Louis Armstrong International is a major regional hub), and oil/gas services.

Note: Jefferson Parish effective property tax rates run approximately **0.55% — among the lowest in Louisiana**. Combined parish + municipal + school district + special district millage is ~100 mills (× 10% AR = ~1.00% gross, reduced by Louisiana's $75,000 Homestead Exemption to ~0.55% effective). Median home values around $250K combined with the very low effective rate produce median annual bills around $1,375.

Note: For relocation buyers: Jefferson Parish offers **the affordable New Orleans metro suburban** option — substantially lower property taxes than Orleans Parish, direct downtown New Orleans commute via I-10 (Metairie to downtown ~15 min), Louis Armstrong airport access, and the celebrated New Orleans cultural amenities without the Orleans Parish urban-density issues. The trade-off: substantial hurricane risk (Hurricane Katrina 2005, Hurricane Ida 2021 both caused major Jefferson Parish damage), aging infrastructure in older neighborhoods.

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.

Cities and towns in Jefferson Parish

This guide lists 7 selected communities in or associated with Jefferson Parish. It is not a complete municipal directory. Local taxing districts can differ between communities and individual addresses.

Data: US Census Bureau, 2020 Decennial Census. Populations rounded. Cities marked as "split" straddle a county border — the portion inside Jefferson Parish is subject to Jefferson Parish's tax rolls, while the portion outside is subject to the adjacent county's.

City or town	Type	Population (2020)
Metairie	Census-designated place	140,000
Kenner	city	65,000
Marrero	Census-designated place	30,000
Terrytown	Census-designated place	25,000
Harvey	Census-designated place	20,000
Gretna County seat	city	17,000
Westwego	city	8,000

About city-level property tax rates: The rate breakdown and calculator on this page use a representative district around Gretna. Other cities in Jefferson Parish may pay into different school districts, city rates, and special districts — so their combined rates can differ, sometimes substantially. Always verify the specific rates for your address with the Jefferson Parish Louisiana Assessor before relying on any estimate.

Frequently asked questions

When are Louisiana property taxes due?

Louisiana property tax bills are typically mailed in November and are due by December 31. Late payments after December 31 accrue interest (1% per month) and the property may be subject to tax sale if delinquent for an extended period (varies by parish). Most Louisiana homeowners pay through escrow via mortgage servicer.

Why does Louisiana use parishes instead of counties?

Louisiana uses parishes — the only US state to do so. The term is a Napoleonic Code legacy from French and Spanish colonial Louisiana, when the Catholic Church\'s ecclesiastical parishes served as administrative subdivisions. When Louisiana was admitted to the United States in 1812, it kept the parish structure. There are 64 parishes in Louisiana. Functionally, parishes are equivalent to counties in other US states — they have parish governments (often called Police Juries, though some parishes use Parish Council government), elected parish assessors (rather than county assessors), and parish-level taxing authority.

How does the $75,000 Homestead Exemption work?

Louisiana\'s $75,000 Homestead Exemption (LA Const. Art. VII §20) is among the most-generous in the United States. It exempts the first $75,000 of fair market value (= $7,500 of AV at 10% AR) from state, parish, and special ad valorem taxes. Note: NOT exempt from municipal ad valorem. So homeowners in incorporated cities (New Orleans, Baton Rouge, Shreveport) still owe city property tax on the first $75K, while homeowners in unincorporated parish areas often owe $0 in property tax for sub-$75K homes. Apply with parish assessor — automatic renewal as long as owner-occupied.

What is the Special Assessment Level (SAL) freeze?

The Special Assessment Level (SAL) is Louisiana\'s primary senior protection — a true AV freeze (not a millage rate cap) for owners 65+ with adjusted gross income at or below $102,700 (2026 limit, indexed by CPI from $100K base set by Amendment 6 of 2020). Once granted, the AV freezes at the level when first qualified — preventing value-driven tax increases. Available also for permanently disabled (any age) and surviving spouses of military killed in action / MIA / POW. The SAL stacks with the regular $75,000 Homestead Exemption. Apply with parish assessor. Continues automatically as long as ownership and occupancy continue and value does not increase more than 25% due to construction.

How does the Disabled Veteran exemption work in Louisiana?

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 exemption; 70-99% rating = additional $45K FMV exemption; 100% = FULL exemption. Surviving spouses may retain. Apply with parish assessor with current Form A25 from Louisiana Department of Veterans Affairs.

How do I appeal my Louisiana 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. Within 3 business days of the open inspection period closing. Level 3: Louisiana Tax Commission. Within 10 business days. From there to District Court. Most appeals are resolved at Level 1 or Level 2.

About Jefferson Parish

Beyond the property tax — a few things you might not know about the place.

Weird fact

Metairie is **the largest US census-designated place that is NOT incorporated** (~140,000 residents, larger than many actual US cities). Metairie has its own ZIP codes, its own unique cultural identity (substantially Italian-American — sometimes joked to be the largest Italian-American city outside the Northeast), the celebrated Veterans Memorial Boulevard commercial corridor, and the historic Lafreniere Park. Despite its substantial size, Metairie has never incorporated — it operates entirely under Jefferson Parish government. Metairie was the home of David Duke (the controversial former KKK leader who served in the Louisiana State Legislature 1989-1992 representing parts of Metairie) — a major reason the area became nationally infamous in the early 1990s.

Hometown hero

Lil Wayne (Metairie connection)

The American rapper Lil Wayne (Dwayne Michael Carter Jr., born 1982 in New Orleans) — among the best-selling rappers in history (140+ million records sold globally), winner of 5 Grammy Awards including Best Rap Album for Tha Carter III (2008) — was raised in the Hollygrove neighborhood of New Orleans (Orleans Parish) but had substantial Jefferson Parish connections through his Cash Money Records label (founded by Bryan "Birdman" Williams, a Jefferson Parish resident). Other notable Jefferson Parish figures include **Cokie Roberts** (1943-2019, the political journalist and ABC News commentator, born and raised in Bogalusa but with Metairie family connections), and **Mary Landrieu** (US Senator from Louisiana 1997-2015, with extensive Jefferson Parish political base).

Biggest annual event

New Orleans metro Mardi Gras + Saints/Pelicans games

New Orleans Mardi Gras (annual, 2 weeks ending on Fat Tuesday) is the dominant cultural event for the entire metro — Jefferson Parish hosts substantial parade routes (the Argus parade in Metairie is among the largest suburban Mardi Gras parades). The New Orleans Saints (NFL, at Caesars Superdome in Orleans Parish) and New Orleans Pelicans (NBA, at Smoothie King Center) draw substantial Jefferson Parish fan attendance. The annual Jazz & Heritage Festival (held in late April / early May at the Fair Grounds Race Course) is the largest annual New Orleans cultural event after Mardi Gras.

Property Tax in Jefferson Parish