In response to the pandemic, the Jones Walker SALT team published an article regarding La. R.S. 47:1978.1 and its mandate that property damaged, destroyed, or rendered nonoperational due to an emergency declared by the governor was subject to reassessment, including the consideration of additional obsolescence, as a result of that physical and financial damage.
In response to Hurricane Ida, Governor John Bel Edwards issued a statewide state of emergency order on August 26, 2021. As such, any property, including buildings, structures, or personal property that was damaged, destroyed, or rendered nonoperational by Ida “shall” be subject to reassessment by the assessor. In fact, the Louisiana Tax Commission (Commission) recently issued Statewide Advisory No. 03-2021 encouraging any taxpayer whose property was destroyed, damaged, or rendered nonoperational due to Ida to document all damages and submit appropriate documentation, including photographs, to their assessor.