As we have written before, any property owner whose property has been damaged or rendered non-operational as a result of an emergency declared by the governor can seek a reduction in the value of their affected property even though January 1st has passed. See La. R. S. 47:1978.1. On March 23, 2022, Louisiana Governor John Bel Edwards declared a statewide state of emergency due the severe storm that spawned several tornadoes. As such, if your property was damaged, destroyed, or rendered non-operational as a result of the storms, you have the right to seek a reassessment of your affected properties. The Louisiana Tax Commission issued Statewide Advisory No. 01-2-22 regarding the declaration.