State Tax Laws > Property Taxes > Louisiana (Summary)

Tax Type: Current Use

Description: Assessed at 10% of current use value.

Law: Sec. 47:2302(D), La R.S.

Objective:

Forest Tax Program Requirements

Min/Max Acreage: 3 acres

Min. Stocking Growth: Growth per year depends on timberland class.

Forest Management Plan: N/A

Duration of Enrollment: Unlimited except 4 years in Orleans and Jefferson Parishes.

Penalties for Use Change:

Program Administration

State: Forestry Commission and Tax Commission establish stumpage values.

County Tax Assessor and Commissioner: Application for use value is filed with local assessor.

University: N/A

Landowner: N/A

For a more in depth discussion of Louisiana property taxes click here!