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

Property Tax Relief for Louisiana Business Property
by Jay Adams and Joe Landry

Reprinted from Tax Notes State, April 27, 2020, p. 537

Volume 96, Number 4 April 27, 2020

Through multiple proclamations, Louisiana Gov. John Bel Edwards (D) ordered that nonessential businesses close their doors or limit their operations, including restaurants, hotels, casinos, retail