TALLULAH, La. (KTVE/KARD) — The City of Tallulah will hold a public hearing on November 12, 2026, to discuss a proposal that would allow the city to “roll forward” its 2026 property tax millage rates. The meeting will take place at 5:30 PM at Tallulah City Hall.
If approved, the measure would permit the city to levy additional tax revenue without requiring another vote from residents. Instead, officials would be able to adopt millage rates following property assessments and roll rates forward up to the previous year’s maximum level.
According to city officials, the proposed millage increase is expected to generate approximately $575,182.99 in tax revenue next year. Of that amount, $77,229.00 would come from the increase associated with the rolled-forward millage.
Understanding Property Tax Millage in Louisiana
According to Louisiana Property Tax Basics, a guide published by the Louisiana House of Representatives in 2014, a millage rate is the tax rate used to calculate property taxes. Millages are not expressed as traditional percentages. Instead, one mill equals one-tenth of one cent, or $1 in tax for every $1,000 of assessed property value.
When voters approve a property tax proposition, it is typically authorized for a specific millage rate and a set period of time.
Louisiana law allows millage rates to change under certain circumstances, including:
The Louisiana Constitution requires that property tax collections remain relatively stable after a statewide reassessment. As property values rise or fall, millage rates are automatically adjusted to prevent dramatic increases or decreases in overall tax revenues.
The article states, “The Louisiana Constitution mandates that taxes collected in the year after a statewide reassessment shall neither increase nor decrease because of the change in the value of the tax base. To accomplish this, millages are automatically either increased or decreased to accommodate the change in the tax base.”
When property values increase, millage rates are often reduced, a process known as a “roll back.” However, the constitution allows a taxing authority to restore all or part of the previous rate through a process known as a “roll forward.”
A roll forward can be approved through a supermajority vote of the taxing authority during a publicly advertised hearing. Voter approval is not required.
For political subdivisions led by a single elected official, such as a sheriff, assessor, or coroner, that decision may be made by the elected official.
The Homestead Exemption applies to most property taxes levied by political subdivisions, with certain exceptions for municipal taxes.
The exemption reduces the taxable assessed value of a qualifying homestead by $7,500, which represents $75,000 of market value. It may be claimed on up to 160 acres of land that includes an owner-occupied residence. The exemption may also apply to homesteads occupied by a usufructuary or trust beneficiary.
To learn more about property taxes in Louisiana, review the Louisiana House of Representatives publication, Louisiana Property Tax Basics, available online.
For additional information about the proposed Tallulah millage roll forward, residents may contact Tallulah City Hall at (318) 574-0964 or reach out to their local city council representative.