Property tax is a tax levied or assessed on the owner of property—often real property (real estate)—that is based on the property’s appraised value. Local governments often impose property taxes to finance their school districts, police departments, fire departments, and municipal projects such as construction and maintenance of streets and roads.

Most local government authorities (often counties) allow citizens to dispute or challenge the appraised value of their property through an administrative process initiated with the tax assessor or appraisal district.

In Louisiana (LA), property tax is assessed on real property, such as land and buildings, based on the property's appraised value. The revenue from property taxes is used to fund local services including school districts, law enforcement, fire protection, and infrastructure projects. Property taxes are administered by local government authorities, typically at the parish level, as Louisiana is divided into parishes rather than counties. Property owners in Louisiana have the right to dispute the appraised value of their property if they believe it is incorrect. This is done through an administrative process that begins with an appeal to the local assessor's office. If the dispute is not resolved at this level, the property owner may further appeal to the local Board of Review and, if necessary, to the Louisiana Tax Commission. It is important for property owners to be aware of the deadlines and procedures for filing an appeal, which can vary by parish.