La. Admin. Code tit. 61 § V-304

Current through Register Vol. 50, No. 6, June 20, 2024

Section V-304 - Electronic Change Order Specifications, Property Classification Standards and Electronic Tax Roll Export Specifications

A. Electronic Change Order Specifications

NOTES: Programmer must allow for all fields listed below, whether they have values or not. The tilde (~) will be used as the delimiter for character data and the comma (,) will be used as the field delimiter. (See examples) It is not necessary to use spaces between commas that contain no data. Each record is a line in the ASCII text file and must have a carriage return and line feed at the end of each line.

Please Note: Please contact the Louisiana Tax Commission (225) 925-7830 Extension 212 or the Tax Commission's web site www.latax.state.la.us/download.asp for the latest specifications before creating the files listed below.

Change Order Information
Field Name	Field Type	Field Length	Required	Comments
Tax_year	Numeric	4	Yes	Tax year submitting (ex. 2000,2001,2002,2003,2004, 2005)
FIPS_code	Numeric	5	Yes	Parish identification number. FIPS table furnished (See FIPS table.)
Assessment_no	Character	20	Yes	Assessment number.
Ward	Character	3	Yes	Ward identification number.
Assessor_ref_no	Character	15	No	Assessor's Change Order reference item number assigned by the Assessor's staff.
Place_FIPS	Numeric	5	Yes	FIPS Place Code of Ward or Municipality. (See FIPS table.)
Parcel_address	Character	50	No	Parcel, Physical or E911 Address of property location.
Assessment_type	Character	2	Yes	"RE" = Real Estate, "PP" = Personal Property, "PS" = Public Service
Assessment_status	Character	2	Yes	"AC" = Active, "AJ" = Adjudicated, "EX" = Exempt/Tax Free
Homestead_exempt	Numeric	1	Yes	0 = None (Default), 1 = Homestead Exemption, 2 = Over 65 Freeze
Homestead_percent	Numeric	3	Yes	Homestead Exemption percentage to be applied to assessment. (Format: 100 = 100% - Default)
Restoration_tax_expmt	Character	1	Yes	Restoration Tax Abatements of historical property. "N" = No (Default), "Y" = Yes
Taxpayer_name	Character	50	Yes	Taxpayer's name. (Format: Last, First or Company Name)
Contact_name	Character	50	No	Contact's name for corporate taxpayers or C/O accounts.
Taxpayer_addr1	Character	40	Yes	Taxpayer's address line 1.
Taxpayer_addr2	Character	40	Yes	Taxpayer's address line 2.
Taxpayer_addr3	Character	40	No	Taxpayer's address line 3.
TC_fee_pd	Character	1	No	Tax Commission fee paid. "N" = No (Default), "Y" = Yes
Reason	Character	100	Yes	Reason for requesting change order. (See LTC Reasons List.)
Check_no	Character	10	No	Check number if Tax Commission fee is due.
Check_amount	Numeric	6	No	Check amount if Tax Commission fee is due.
LTC_sub_class_old1	Character	4	Yes	Old LTC Property Sub-Class Code of item 1. (See LTC Property Class Code Listings. Assessor's property classification codes can be used in lieu of the Tax Commission's Property Classification Codes until Tax Year 2006 [Orleans 2007].)
LTC_sub_class_new1	Character	4	Yes	New LTC Property Sub-Class Code of item 1. (See LTC Property Class Code Listings. Assessor's property classification codes can be used in lieu of the Tax Commission's Property Classification Codes until Tax Year 2006 [Orleans 2007].)
Quantity_old1	Numeric	6	Yes	Old quantity of item 1 in Front Feet, Square Feet, Lot(s), Acre(s) or Improvement(s).
Quantity_new1	Numeric	6	Yes	New quantity of item 1 in Front Feet, Square Feet, Lot(s), Acre(s) or Improvement(s).
Units_old1	Character	1	Yes	Old unit of measure for item 1. (Format: "F" = Front Feet, "S" = Square Feet, "L" = Lots, "A" = Acres, "I" = Improvements for Real Property
Units_new1	Character	1	Yes	New unit of measure for item 1. (Format: "F" = Front Feet, "S" = Square Feet, "L" = Lots, "A" = Acres, "I" = Improvements for Real Property
Other_exempt_old1	Numeric	1	Yes	Old status of any special exemptions to be applied to item 1. 0 = None (Default), 1 = Commerce/Industry (Ten Year Exemption), 2 = Agricultural, 3 = Institutional
Other_exempt_new1	Numeric	1	Yes	New status of any special exemptions to be applied to item 1. 0 = None (Default), 1 = Commerce/Industry (Ten Year Exemption), 2 = Agricultural, 3 = Institutional
Value_old_total1	Numeric	10	Yes	Old total assessed value of property class item 1.
Value_new_total1	Numeric	10	Yes	New total assessed value of property class item 1.
Value_old_hs1	Numeric	4	Yes	Old homestead credit of property class item 1.
Value_new_hs1	Numeric	4	Yes	New homestead credit of property class item 1.
Value_old_tp1	Numeric	9	Yes	Old taxpayer's share of assessed value of property class item 1.
Value_new_tp1	Numeric	9	Yes	New taxpayer's share of assessed value of property class item 1.
LTC_sub_class_old2	Character	4	No	Old LTC Property Sub-Class Code of item 2. (See LTC Property Class Code Listings. Assessor's property classification codes can be used in lieu of the Tax Commission's Property Classification Codes until Tax Year 2006 [Orleans 2007].)
LTC_sub_class_new2	Character	4	No	New LTC Property Sub-Class Code of item 2. (See LTC Property Class Code Listings. Assessor's property classification codes can be used in lieu of the Tax Commission's Property Classification Codes until Tax Year 2006 [Orleans 2007].)
Quantity_old2	Numeric	6	No	Old quantity of item 2 in Front Feet, Square Feet, Lot(s), Acre(s) or Improvement(s).
Quantity_new2	Numeric	6	No	New quantity of item 2 in Front Feet, Square Feet, Lot(s), Acre(s) or Improvement(s).
Units_old2	Character	1	No	Old unit of measure for item 1. (Format: "F" = Front Feet, "S" = Square Feet, "L" = Lots, "A" = Acres, "I" = Improvements for Real Property
Units_new2	Character	1	No	New unit of measure for item 1. (Format: "F" = Front Feet, "S" = Square Feet, "L" = Lots, "A" = Acres, "I" = Improvements for Real Property
Other_exempt_old2	Numeric	1	No	Old status of any special exemptions to be applied to item 2. 0 = None (Default), 1 = Commerce/Industry (Ten Year Exemption), 2 = Agricultural, 3 = Institutional
Other_exempt_new2	Numeric	1	No	New status of any special exemptions to be applied to item 2. 0 = None (Default), 1 = Commerce/Industry (Ten Year Exemption), 2 = Agricultural, 3 = Institutional
Value_old_total2	Numeric	10	Yes	Old total assessed value of property class item 2.
Value_new_total2	Numeric	10	Yes	New total assessed value of property class item 2.
Value_old_hs2	Numeric	4	No	Old homestead credit of property class item 2.
Value_new_hs2	Numeric	4	No	New homestead credit of property class item 2.
Value_old_tp2	Numeric	9	No	Old taxpayer's share of assessed value of property class item 2.
Value_new_tp2	Numeric	9	No	New taxpayer's share of assessed value of property class item 2.
LTC_sub_class_old3	Character	4	No	Old LTC Property Sub-Class Code of item 3. (See LTC Property Class Code Listings. Assessor's property classification codes can be used in lieu of the Tax Commission's Property Classification Codes until Tax Year 2006 [Orleans 2007].)
LTC_sub_class_new3	Character	4	No	New LTC Property Sub-Class Code of item 3. (See LTC Property Class Code Listings. Assessor's property classification codes can be used in lieu of the Tax Commission's Property Classification Codes until Tax Year 2006 [Orleans 2007].)
Quantity_old3	Numeric	6	No	Old quantity of item 3 in Front Feet, Square Feet, Lot(s), Acre(s) or Improvement(s).
Quantity_new3	Numeric	6	No	New quantity of item 3 in Front Feet, Square Feet, Lot(s), Acre(s) or Improvement(s).
Units_old3	Character	1	No	Old unit of measure for item 3. (Format: "F" = Front Feet, "S" = Square Feet, "L" = Lots, "A" = Acres, "I" = Improvements for Real Property or "Y" = Years for Personal Property assessments.)
Units_new3	Character	1	No	New unit of measure for item 3. (Format: "F" = Front Feet, "S" = Square Feet, "L" = Lots, "A" = Acres, "I" = Improvements for Real Property or "Y" = Years for Personal Property assessments.)
Other_exempt_old3	Numeric	1	No	Old status of any special exemptions to be applied to item 3. 0 = None (Default), 1 = Commerce/Industry (Ten Year Exemption), 2 = Agricultural, 3 = Institutional
Other_exempt_new3	Numeric	1	No	New status of any special exemptions to be applied to item 3. 0 = None (Default), 1 = Commerce/Industry (Ten Year Exemption), 2 = Agricultural, 3 = Institutional
Value_old_total3	Numeric	10	Yes	Old total assessed value of property class item 3.
Value_new_total3	Numeric	10	Yes	New total assessed value of property class item 3.
Value_old_hs3	Numeric	4	No	Old homestead credit of property class item 3.
Value_new_hs3	Numeric	4	No	New homestead credit of property class item 3.
Value_old_tp3	Numeric	9	No	Old taxpayer's share of assessed value of property class item 3.
Value_new_tp3	Numeric	9	No	New taxpayer's share of assessed value of property class item 3.
LTC_sub_class_old4	Character	4	No	Old LTC Property Sub-Class Code of item 4. (See LTC Property Class Code Listings. Assessor's property classification codes can be used in lieu of the Tax Commission's Property Classification Codes until Tax Year 2006 [Orleans 2007].)
LTC_sub_class_new4	Character	4	No	New LTC Property Sub-Class Code of item 4. (See LTC Property Class Code Listings. Assessor's property classification codes can be used in lieu of the Tax Commission's Property Classification Codes until Tax Year 2006 [Orleans 2007].)
Quantity_old4	Numeric	6	No	Old quantity of item 4 in Front Feet, Square Feet, Lot(s), Acre(s) or Improvement(s).
Quantity_new4	Numeric	6	No	New quantity of item 4 in Front Feet, Square Feet, Lot(s), Acre(s) or Improvement(s).
Units_old4	Character	1	No	Old unit of measure for item 1. (Format: "F" = Front Feet, "S" = Square Feet, "L" = Lots, "A" = Acres, "I" = Improvements for Real Property
Units_new4	Character	1	No	Old unit of measure for item 1. (Format: "F" = Front Feet, "S" = Square Feet, "L" = Lots, "A" = Acres, "I" = Improvements for Real Property
Other_exempt_old4	Numeric	1	No	New status of any special exemptions to be applied to item 4. 0 = None (Default), 1 = Commerce/Industry (Ten Year Exemption), 2 = Agricultural, 3 = Institutional
Other_exempt_new4	Numeric	1	No	New status of any special exemptions to be applied to item 4. 0 = None (Default), 1 = Commerce/Industry (Ten Year Exemption), 2 = Agricultural, 3 = Institutional
Value_old_total4	Numeric	10	Yes	Old total assessed value of property class item 4.
Value_new_total4	Numeric	10	Yes	New total assessed value of property class item 4.
Value_old_hs4	Numeric	4	No	Old homestead credit of property class item 4.
Value_new_hs4	Numeric	4	No	New homestead credit of property class item 4.
Value_old_tp4	Numeric	9	No	Old taxpayer's share of assessed value of property class item 4.
Value_new_tp4	Numeric	9	No	New taxpayer's share of assessed value of property class item 4.
LTC_sub_class_old5	Character	4	No	Old LTC Property Sub-Class Code of item 5. (See LTC Property Class Code Listings. Assessor's property classification codes can be used in lieu of the Tax Commission's Property Classification Codes until Tax Year 2006 [Orleans 2007].)
LTC_sub_class_new5	Character	4	No	New LTC Property Sub-Class Code of item 5. (See LTC Property Class Code Listings. Assessor's property classification codes can be used in lieu of the Tax Commission's Property Classification Codes until Tax Year 2006 [Orleans 2007].)
Quantity_old5	Numeric	6	No	Old quantity of item 5 in Front Feet, Square Feet, Lot(s), Acre(s) or Improvement(s).
Quantity_new5	Numeric	6	No	New quantity of item 5 in Front Feet, Square Feet, Lot(s), Acre(s) or Improvement(s).
Units_old5	Character	1	No	Old unit of measure for item 1. (Format: "F" = Front Feet, "S" = Square Feet, "L" = Lots, "A" = Acres, "I" = Improvements for Real Property
Units_new5	Character	1	No	New unit of measure for item 1. (Format: "F" = Front Feet, "S" = Square Feet, "L" = Lots, "A" = Acres, "I" = Improvements for Real Property
Other_exempt_old5	Numeric	1	No	Old status of any special exemptions to be applied to item 5. 0 = None (Default), 1 = Commerce/Industry (Ten Year Exemption), 2 = Agricultural, 3 = Institutional
Other_exempt_new5	Numeric	1	No	New status of any special exemptions to be applied to item 5. 0 = None (Default), 1 = Commerce/Industry (Ten Year Exemption), 2 = Agricultural, 3 = Institutional
Value_old_total5	Numeric	10	Yes	Old total assessed value of property class item 5.
Value_new_total5	Numeric	10	Yes	New total assessed value of property class item 5.
Value_old_hs5	Numeric	4	No	Old homestead credit of property class item 5.
Value_new_hs5	Numeric	4	No	New homestead credit of property class item 5.
Value_old_tp5	Numeric	9	No	Old taxpayer's share of assessed value of property class item 5.
Value_new_tp5	Numeric	9	No	New taxpayer's share of assessed value of property class item 5.
LTC_sub_class_old6	Character	4	No	Old LTC Property Sub-Class Code of item 6. (See LTC Property Class Code Listings. Assessor's property classification codes can be used in lieu of the Tax Commission's Property Classification Codes until Tax Year 2006 [Orleans 2007].)
LTC_sub_class_new6	Character	4	No	New LTC Property Sub-Class Code of item 6. (See LTC Property Class Code Listings. Assessor's property classification codes can be used in lieu of the Tax Commission's Property Classification Codes until Tax Year 2006 [Orleans 2007].)
Quantity_old6	Numeric	6	No	Old quantity of item 6 in Front Feet, Square Feet, Lot(s), Acre(s) or Improvement(s).
Quantity_new6	Numeric	6	No	New quantity of item 6 in Front Feet, Square Feet, Lot(s), Acre(s) or Improvement(s).
Units_old6	Character	1	No	Old unit of measure for item 1. (Format: "F" = Front Feet, "S" = Square Feet, "L" = Lots, "A" = Acres, "I" = Improvements for Real Property
Units_new6	Character	1	No	New unit of measure for item 6. (Format: "F" = Front Feet, "S" = Square Feet, "L" = Lots, "A" = Acres, "I" = Improvements for Real Property
Other_exempt_old6	Numeric	1	No	Old status of any special exemptions to be applied to item 6. 0 = None (Default), 1 = Commerce/Industry (Ten Year Exemption), 2 = Agricultural, 3 = Institutional
Other_exempt_new6	Numeric	1	No	New status of any special exemptions to be applied to item 6. 0 = None (Default), 1 = Commerce/Industry (Ten Year Exemption), 2 = Agricultural, 3 = Institutional
Value_old_total6	Numeric	10	Yes	Old total assessed value of property class item 6.
Value_new_total6	Numeric	10	Yes	New total assessed value of property class item 6.
Value_old_hs6	Numeric	4	No	Old homestead credit of property class item 6.
Value_new_hs6	Numeric	4	No	New homestead credit of property class item 6.
Value_old_tp6	Numeric	9	No	Old taxpayer's share of assessed value of property class item 6.
Value_new_tp6	Numeric	9	No	New taxpayer's share of assessed value of property class item 6.
LTC_sub_class_old7	Character	4	No	Old LTC Property Sub-Class Code of item 7. (See LTC Property Class Code Listings. Assessor's property classification codes can be used in lieu of the Tax Commission's Property Classification Codes until Tax Year 2006 [Orleans 2007].)
LTC_sub_class_new7	Character	4	No	New LTC Property Sub-Class Code of item 7. (See LTC Property Class Code Listings. Assessor's property classification codes can be used in lieu of the Tax Commission's Property Classification Codes until Tax Year 2006 [Orleans 2007].)
Quantity_old7	Numeric	6	No	Old quantity of item 7 in Front Feet, Square Feet, Lot(s), Acre(s) or Improvement(s).
Quantity_new7	Numeric	6	No	New quantity of item 7 in Front Feet, Square Feet, Lot(s), Acre(s) or Improvement(s).
Units_old7	Character	1	No	Old unit of measure for item 7. (Format: "F" = Front Feet, "S" = Square Feet, "L" = Lots, "A" = Acres, "I" = Improvements for Real Property
Units_new7	Character	1	No	New unit of measure for item 7. (Format: "F" = Front Feet, "S" = Square Feet, "L" = Lots, "A" = Acres, "I" = Improvements for Real Property
Other_exempt_old7	Numeric	1	No	Old status of any special exemptions to be applied to item 7. 0 = None (Default), 1 = Commerce/Industry (Ten Year Exemption), 2 = Agricultural, 3 = Institutional
Other_exempt_new7	Numeric	1	No	New status of any special exemptions to be applied to item 7. 0 = None (Default), 1 = Commerce/Industry (Ten Year Exemption), 2 = Agricultural, 3 = Institutional
Value_old_total7	Numeric	10	Yes	Old total assessed value of property class item 7.
Value_new_total7	Numeric	10	Yes	New total assessed value of property class item 7.
Value_old_hs7	Numeric	4	No	Old homestead credit of property class item 7.
Value_new_hs7	Numeric	4	No	New homestead credit of property class item 7.
Value_old_tp7	Numeric	9	No	Old taxpayer's share of assessed value of property class item 7.
Value_new_tp7	Numeric	9	No	New taxpayer's share of assessed value of property class item 7.
LTC_sub_class_old8	Character	4	No	Old LTC Property Sub-Class Code of item 8. (See LTC Property Class Code Listings. Assessor's property classification codes can be used in lieu of the Tax Commission's Property Classification Codes until Tax Year 2006 [Orleans 2007].)
LTC_sub_class_new8	Character	4	No	New LTC Property Sub-Class Code of item 8. (See LTC Property Class Code Listings. Assessor's property classification codes can be used in lieu of the Tax Commission's Property Classification Codes until Tax Year 2006 [Orleans 2007].)
Quantity_old8	Numeric	6	No	Old quantity of item 8 in Front Feet, Square Feet, Lot(s), Acre(s) or Improvement(s).
Quantity_new8	Numeric	6	No	New quantity of item 8 in Front Feet, Square Feet, Lot(s), Acre(s) or Improvement(s).
Units_old8	Character	1	No	Old unit of measure for item 8. (Format: "F" = Front Feet, "S" = Square Feet, "L" = Lots, "A" = Acres, "I" = Improvements for Real Property
Units_new8	Character	1	No	New unit of measure for item 8. (Format: "F" = Front Feet, "S" = Square Feet, "L" = Lots, "A" = Acres, "I" = Improvements for Real Property
Other_exempt_old8	Numeric	1	No	Old status of any special exemptions to be applied to item 8. 0 = None (Default), 1 = Commerce/Industry (Ten Year Exemption), 2 = Agricultural, 3 = Institutional
Other_exempt_new8	Numeric	1	No	New status of any special exemptions to be applied to item 8. 0 = None (Default), 1 = Commerce/Industry (Ten Year Exemption), 2 = Agricultural, 3 = Institutional
Value_old_total8	Numeric	10	Yes	Old total assessed value of property class item 8.
Value_new_total8	Numeric	10	Yes	New total assessed value of property class item 8.
Value_old_hs8	Numeric	4	No	Old homestead credit of property class item 8.
Value_new_hs8	Numeric	4	No	New homestead credit of property class item 8.
Value_old_tp8	Numeric	9	No	Old taxpayer's share of assessed value of property class item 8.
Value_new_tp8	Numeric	9	No	New taxpayer's share of assessed value of property class item 8.
LTC_sub_class_old9	Character	4	No	Old LTC Property Sub-Class Code of item 9. (See LTC Property Class Code Listings. Assessor's property classification codes can be used in lieu of the Tax Commission's Property Classification Codes until Tax Year 2006 [Orleans 2007].)
LTC_sub_class_new9	Character	4	No	New LTC Property Sub-Class Code of item 9. (See LTC Property Class Code Listings. Assessor's property classification codes can be used in lieu of the Tax Commission's Property Classification Codes until Tax Year 2006 [Orleans 2007].)
Quantity_old9	Numeric	6	No	Old quantity of item 9 in Front Feet, Square Feet, Lot(s), Acre(s) or Improvement(s).
Quantity_new9	Numeric	6	No	New quantity of item 9 in Front Feet, Square Feet, Lot(s), Acre(s) or Improvement(s).
Units_old9	Character	1	No	Old unit of measure for item 9. (Format: "F" = Front Feet, "S" = Square Feet, "L" = Lots, "A" = Acres, "I" = Improvements for Real Property
Units_new9	Character	12	No	New unit of measure for item 9. (Format: "F" = Front Feet, "S" = Square Feet, "L" = Lots, "A" = Acres, "I" = Improvements for Real Property
Other_exempt_old9	Numeric	1	No	Old status of any special exemptions to be applied to item 9. 0 = None (Default), 1 = Commerce/Industry (Ten Year Exemption), 2 = Agricultural, 3 = Institutional
Other_exempt_new9	Numeric	1	No	New status of any special exemptions to be applied to item 9. 0 = None (Default), 1 = Commerce/Industry (Ten Year Exemption), 2 = Agricultural, 3 = Institutional
Value_old_total9	Numeric	10	Yes	Old total assessed value of property class item 9.
Value_new_total9	Numeric	10	Yes	New total assessed value of property class item 9.
Value_old_hs9	Numeric	4	No	Old homestead credit of property class item 9.
Value_new_hs9	Numeric	4	No	New homestead credit of property class item 9.
Value_old_tp9	Numeric	9	No	Old taxpayer's share of assessed value of property class item 9.
Value_new_tp9	Numeric	9	No	New taxpayer's share of assessed value of property class item 9.
LTC_sub_class_old10	Character	4	No	Old LTC Property Sub-Class Code of item 10. (See LTC Property Class Code Listings. Assessor's property classification codes can be used in lieu of the Tax Commission's Property Classification Codes until Tax Year 2006 [Orleans 2007].)
LTC_sub_class_new10	Character	4	No	New LTC Property Sub-Class Code of item 10. (See LTC Property Class Code Listings. Assessor's property classification codes can be used in lieu of the Tax Commission's Property Classification Codes until Tax Year 2006 [Orleans 2007].)
Quantity_old10	Numeric	6	No	Old quantity of item 10 in Front Feet, Square Feet, Lot(s), Acre(s) or Improvement(s).
Quantity_new10	Numeric	6	No	New quantity of item 10 in Front Feet, Square Feet, Lot(s), Acre(s) or Improvement(s).
Units_old10	Character	1	No	Old unit of measure for item 10. (Format: "F" = Front Feet, "S" = Square Feet, "L" = Lots, "A" = Acres, "I" = Improvements for Real Property
Units_new10	Character	1	No	New unit of measure for item 10. (Format: "F" = Front Feet, "S" = Square Feet, "L" = Lots, "A" = Acres, "I" = Improvements for Real Property
Other_exempt_old10	Numeric	1	No	Old status of any special exemptions to be applied to item 10. 0 = None (Default), 1 = Commerce/Industry (Ten Year Exemption), 2 = Agricultural, 3 = Institutional
Other_exempt_new10	Numeric	1	No	New status of any special exemptions to be applied to item 10. 0 = None (Default), 1 = Commerce/Industry (Ten Year Exemption), 2 = Agricultural, 3 = Institutional
Value_old_total10	Numeric	10	Yes	Old total assessed value of property class item 10.
Value_new_total10	Numeric	10	Yes	New total assessed value of property class item 10.
Value_old_hs10	Numeric	4	No	Old homestead credit of property class item 10.
Value_new_hs10	Numeric	4	No	New homestead credit of property class item 10.
Value_old_tp10	Numeric	9	No	Old taxpayer's share of assessed value of property class item 10.
Value_new_tp10	Numeric	9	No	New taxpayer's share of assessed value of property class item 10.
Property_desc	Character	Unlimited	Yes	Personal, Public Service or Real Estate Property Description (Legal Description).

Fields listed in these specifications highlighted in yellow indicate newly added fields for the current tax year. Fields listed in these specifications highlighted in turquoise indicate an existing field revised showing old-field name or value in red below new field name. Always check the Louisiana Tax Commission's (LTC) web site at www.latax.state.la.us for the latest Electronic Change Orders Specifications for uploading batches to the LTC's "On-line Change Order System" web site. All files created by an Assessor's office and/or their software vendoris subject to review and testing by the Louisiana Tax Commission for compliance and accuracy of data submitted. A sample of data in the format designated herein is due to the Louisiana Tax Commission by October 15th each year for testing and certification of the format by the Tax Commission.

B. Property Classification Standards

Class Code	Class Description (TC-33)	Sub-Class Code	Sub-Class Description (Grand Recap)	Class Definition
Real Estate
10	Agricultural Lands Class I	1000	Agricultural Lands Class I (Use Value)	Agricultural Land[] Class I containing 3 acres or more in area using the first four classifications of the U.S. Soil Conservation Service.
		1050	Agricultural Lands Class I Less Than 3 Acres (Use Value)	Agricultural Land - Class I containing less than 3 acres in area using the first four classifications of the U.S. Soil Conservation Service.
11	Agricultural Lands Class II	1100	Agricultural Lands Class II (Use Value)	Agricultural Land - Class II containing 3 acres or more in area using the first four classifications of the U.S. Soil Conservation Service.
		1150	Agricultural Lands Class II Less Than 3 Acres (Use Value)	Agricultural Land - Class II containing less than 3 acres in area using the first four classifications of the U.S. Soil Conservation Service.
12	Agricultural Lands Class III	1200	Agricultural Lands Class III (Use Value)	Agricultural Land - Class III containing 3 acres or more in area using the first four classifications of the U.S. Soil Conservation Service.
		1250	Agricultural Lands Class III Less Than 3 Acres (Use Value)	Agricultural Land - Class III containing less than 3 acres in area using the first four classifications of the U.S. Soil Conservation Service.
		1265	Agricultural Lands Class IIIW (Use Value)	Agricultural Land - Class III (65%) Class IV (35%) containing 3 acres or more in area using the first four classifications of the U.S. Soil Conservation Service.
13	Agricultural Lands Class IV	1300	Agricultural Lands Class IV (Use Value)	Agricultural Land - Class IV containing 3 acres or more in area using the first four classifications of the U.S. Soil Conservation Service.
		1350	Agricultural Lands Class IV Less Than 3 Acres (Use Value)	Agricultural Land - Class IV containing less than 3 acres in area using the first four classifications of the U.S. Soil Conservation Service.
15	Timberlands Class I	1500	Timberlands Class I (Use Value)	Timberland - Class I containing 3 acres or more in area capable of producing more than 120 cubic feet of timber per acre per annum.
		1550	Timberlands Class I Less Than 3 Acres (Use Value)	Timberland - Class I containing less than 3 acres in area capable of producing more than 120 cubic feet of timber per acre per annum.
16	Timberlands Class II	1600	Timberlands Class II (Use Value)	Timberland - Class II containing 3 acres or more in area capable of producing more than 85 but less than 120 cubic feet of timber per acre per annum.
		1650	Timberlands Class II Less Than 3 Acres (Use Value)	Timberland - Class II containing less than 3 acres in area capable of producing more than 85 but less than 120 cubic feet of timber per acre per annum.
17	Timberlands Class III	1700	Timberlands Class III (Use Value)	Timberland - Class III containing 3 acres or more in area capable of producing less than 85 cubic feet of timber per acre per annum.
		1750	Timberlands Class III Less Than 3 Acres (Use Value)	Timberland - Class III containing less than 3 acres in area capable of producing less than 85 cubic feet of timber per acre per annum.
18	Timberlands Class IV	1800	Timberlands Class IV (Use Value)	Timberland - Class IV containing 3 acres or more in area capable of producing less than 85 cubic feet of timber per acre per annum and which is subject to periodic overflow from natural or artificial water courses, and which is otherwise consider to be swampland.
		1850	Timberlands Class IV Less Than 3 Acres (Use Value)	Timberland - Class IV containing less than 3 acres in area capable of producing less than 85 cubic feet of timber per acre per annum and which is subject to periodic overflow from natural or artificial water courses, and which is otherwise consider to be swampland.
20	Fresh Water Marsh	2000	Fresh Water Marsh (Use Value)	Fresh Water Marsh containing 3 acres or more in area being wetland not devoted to agricultural, horticultural or timber purposes.
		2050	Fresh Water Marsh Less Than 3 Acres (Use Value)	Fresh Water Marsh containing less than 3 acres in area being wetland not devoted to agricultural, horticultural or timber purposes.
22	Brackish Water Marsh	2200	Brackish Water Marsh (Use Value)	Brackish Water Marsh containing 3 acres or more in area being wetland not devoted to agricultural, horticultural or timber purposes.
		2250	Brackish Water Marsh Less Than 3 Acres (Use Value)	Brackish Water Marsh containing less than 3 acres in area being wetland not devoted to agricultural, horticultural or timber purposes.
24	Salt Water Marsh	2400	Salt Water Marsh (Use Value)	Salt Water Marsh containing 3 acres or more in area being wetland not devoted to agricultural, horticultural or timber purposes.
		2450	Salt Water Marsh Less Than 3 Acres (Use Value)	Salt Water Marsh containing less than 3 acres in area being wetland not devoted to agricultural, horticultural or timber purposes.
30	Other Acreage (Greater than 3 Acres)	3000	Agricultural Acreage (Market Value)	Agricultural Land 3 acres or more in area valued at market level since a use value classification has not been filed with the Assessor's Office.
		3010	Timber Acreage (Market Value)	Timber Land 3 acres or more in area valued at market level since a use value classification has not been filed with the Assessor's Office.
		3020	Marsh Acreage (Market Value)	Marsh Land 3 acres or more in area valued at market level since a use value classification has not been filed with the Assessor's Office.
		3022	Lake Servitude Lands (Market Value)	Lake servitude land containing 3 acres or more in area valued at market level since a use value classification has not been filed with the Assessor's Office.
		3024	Batture Land (Market Value)	Batture land containing 3 acres or more in area valued at market level since a use value classification has not been filed with the Assessor's Office.
		3030	Commercial Acreage (Market Value)	Commercial land 3 acres or more in area designated for office and retail use.
		3040	Industrial Acreage (Market Value)	Industrial land 3 acres or more in area designated for industrial use.
		3050	Institutional Acreage (Market Value)	Institutional land 3 acres or more in area designated for public buildings, schools, churches and properties that have unique uses.
		3060	Residential Acreage (Market Value)	Residential land 3 acres or more in area used for residential permanent improvements such as single-family residences, townhouses and apartments.
		3070	Trailer Parks (Market Value)	Residential land 3 acres or more in size used for trailer parks.
32	Other Acreage (Greater Than 1 Acre But Less Than 3 Acres)	3200	Agricultural Acreage (Market Value)	Agricultural land more than 1 acre but less than 3 acres in area valued as market value since use value form has not been filed with the assessor's office.
		3210	Timber Acreage (Market Value)	Timber land more than 1 acre but less than 3 acres in area valued as market value since use value form has not been filed with the assessor's office.
		3220	Marsh Acreage (Market Value)	Marsh lands more than 1 acre but less than 3 acres in area valued at market value since use value form has not been filed with the assessor's office.
		3222	Lake Servitude Lands (Market Value)	Lake servitude land containing more than 1 acre but less than 3 acres in area valued at market value since use value form has not been filed with the Assessor's Office.
		3224	Batture Lands (Market Value)	Batture land containing more than 1 acre but less than 3 acres in area valued at market value since use value form has nor been filed with the Assessor's Office.
		3230	Commercial Acreage (Market Value)	Commercial land more than 1 acre but less than 3 acres in area designated for office and retail use.
		3232	Golf Course	When the land is to be valued by the hole as opposed to by the acre.
		3240	Industrial Acreage (Market Value)	Industrial land more than 1 acre but less than 3 acres in area designated for industrial use.
		3250	Institutional Acreage (Market Value)	Institutional land more than 1 acre but less than 3 acres in area designated for public buildings, schools, churches and properties that have unique uses.
		3260	Residential Acreage (Market Value)	Residential land more than 1 acre but less than 3 acres in area used for residential permanent improvements such as single-family residences, townhouses and apartments.
		3270	Trailer Parks (Market Value)	Residential land more than 1 acre but less than 3 acres in area used for residential trailer parks.
34	Subdivision Lots	3400	Residential Subdivision Lot	Residential subdivision lots that have recorded plats.
	(As Per Recorded Subdivision Plats)	3410	Trailer Park	Trailer park lots that have recorded plats.
		3420	Commercial Subdivision Lot	Commercial subdivision lots that have recorded plats.
		3430	Industrial Subdivision Lot	Industrial subdivision or business park lots that have recorded plats.
		3440	Institutional Subdivision Lot	Institutional subdivision or campus lots that have recorded plats.
36	Other Lots	3600	Residential Non-Subdivision Lot	Residential non-subdivision lot or parcel not having recorded plats.
	(Consisting of 1 Acre or Less)	3610	Trailer Park	Trailer park non-subdivision lot or parcel not having recorded plats.
		3620	Commercial Non-Subdivision Lot	Commercial acreage less than 3 acres in size (market value).
		3630	Industrial Non-Subdivision Lot	Industrial acreage less than 3 acres in size (market value).
		3640	Institutional Non-Subdivision Lot	Institutional acreage less than 3 acres in size used by government, schools or churches (market value).
		3690	Miscellaneous Lands	Will not be valued in the same manner as other lands. (Ex. Common areas for condominium complexes where the land is assessed to the association but may have a different valuation method from either acreage or residential/commercial subdivision lots. Ex. A sliver of land that remains when a new road/street is cut and the taxpayer is left with this virtually worthless piece of property.)
37	No Land Value	3700	No Land Value (Leased Property)	Land leased by tenant for placement of manufactured homes (mobile home/trailer) or leasehold improvements. (this land class could be used for condominiums where land value is part of the improvement value.)
40	Improvements For Residential Purposes	4000	Single Family Residence	Single Family Residence (Free standing structure or improvement) including decks, patios, pavement, swimming pools, hot tubs (Jacuzzi), gazebos, etc.
		4010	Manufactured Housing	Manufactured housing (mobile homes/trailers).
		4015	Modular Homes	Modular Homes
		4020	Townhouse/Duplexes	Includes townhouse or duplexes. (includes stand alone triplexes and four plexes.)
		4030	Urban Row Houses	Includes urban row houses.
		4040	Multi-Family (Apartments)	Includes dormitories; high-rise apartments; homes for the elderly; group care homes; fraternity/sorority houses; rooming and boarding houses; bed and breakfast inns; and high-rise row houses. (includes four plexes or larger units consisting of multiple buildings.)
		4050	Clubhouses	Includes clubhouses used by homeowner associations or apartment complexes.
		4060	Resort Cottages and Cabins	Includes resorts cottages and cabins being used as a residential rental unit.
		4061	A-Frame Cabins	A-Frame Cabins
		4070	Log and Dome Houses	Includes log and dome houses.
		4080	Tropical Housing (Camps)	Includes tropical housing; camps; and boathouses.
		4090	Old Residences (Historical)	Includes older residences that have classified as antique or historical in nature.
		4091	Prefabricated Cottages	Prefabricated Cottages
		4092	Elevated Homes	Elevated Homes
		4095	Storage, Garages and Workshops	Includes residential storage facilities, workshops, barns, stables, detached garages, greenhouses and apartment complex laundromats.
		4099	Unidentified Residential Improvements	Includes those residential improvements yet to be classified by assessor's staff.
45	Improvements: Commercial or Industrial	4500	Clubs and Hotels	Includes hotels; city clubs; mortuaries; clubhouse; senior centers; country clubs; recreational enclosures; and health clubs.
		4510	Motels	Includes motels (extended-stay motels); lodges; bath houses; and guest cottages.
		4520	Stores and Commercial Buildings	Includes restaurants table service, dining atriums and cafeterias (truck stops, fast food and playrooms); markets; drugstores; discount stores; retail stores; department stores; barber shop and beauty salons; laundromats; laundry and dry cleaning stores; shopping centers; bars/taverns and cocktail lounges; convenience markets and mini-marts; dairy sales building; department and mall anchor stores; florist shops; roadside and farmers' markets; neighborhood (community, regional, discount, mixed retail with apartments & offices); shopping center shells; snack bars; warehouse stores: discount, food and showroom.
		4530	Garages, Industrials, Lofts and Warehouses	Includes Industrial Buildings; Laboratories; Lofts; Computer Centers; Passenger Terminals; Broadcasting Facilities (Radio/TV Stations); Armories; Post Offices; Warehouses; Cold Storage Facilities; Creameries; Transit Warehouses; Mini-warehouses; Shipping docks; Loading Docks; Hangers: Maintenance, Storage and T-Hangers; Complete Auto Dealerships; Showrooms; Garages: Service and Repair, Storage (Municipal and Service Sheds) Industrials, Engineering/R&D (Laboratories, Manufacturing, Light/Heavy); Flex-mall Buildings; Mini-lube Garages; Parking Structures; Underground Parking Garages; Surface-level Parking Plots; Surface-level Parking Lots; Misc. Buildings: Bakery, Bottle & Cannery Plants; Control Towers, Laundry, Boiler, Recycling, Sound Stage and Telephone.
		4540	Offices, Medical and Public Buildings	Includes office buildings; atriums/ vestibules; mechanical penthouses; parking level floors; banks: branch, central office and mini-banks; medical office buildings and dental clinics; dispensaries; general hospitals, outpatient and surgical centers; convalescent hospitals; veterinary hospitals; kennels; government buildings, community service, mixed-use facilities; fire stations: staffed and volunteer; jails, correctional facilities and police stations; offices and office building shells; and public libraries.
		4550	Churches, Theaters and Auditoriums	Includes churches, sanctuaries, churches with sunday schools; church fellowship halls, classrooms and foyers/narthexes; fraternal buildings; theaters: cinemas and live stage; auditoriums; casinos; museums; convention centers; arcade buildings; visitor centers; skating rinks; bowling centers; fitness centers; community recreation centers; indoor tennis clubs; handball/racquetball and pavilions.
45	Improvements: Commercial or Industrial	4560	Sheds and Farm Buildings	Includes utility buildings; equipment buildings; golf cart buildings; boat storage buildings and sheds; shed office structures; materials storage buildings; bulk oil storage buildings; toolsheds; prefabricated sheds; lumber storage, vertical buildings; and horizontal sheds; potato storage buildings; fruit packing barns; bulk fertilizer storage; bag fertilizer storage; seed warehouses; cotton gin buildings; dehydrator buildings; dairies; milk houses; barns; free stall barns; barn lofts; hog barns and sheds; sheep barns and sheds; tobacco barns; stables; arenas; poultry houses; greenhouses; labor dormitories; transient labor cabins; corn cribs; farm silos; grain handling systems; grain elevators; livestock, hay and sun shelters; enclosed and screened cages; poultry floor operation, breeder, broiler and turkey barns; sheds, cattle, loafing and feeding; environmental storages; controlled atmosphere buildings; shop buildings and sheds.
		4570	Schools and Classrooms	Elementary, middle, high, alternative, vocational schools; day care centers; colleges and universities; classroom buildings; special education or learning classrooms; laboratory classrooms; lecture classrooms; administrative buildings; academic libraries; fine arts buildings; manual arts and college technical trades buildings; multipurpose buildings; bookstores; gymnasiums; physical education buildings; fieldhouses; natatoriums; shower buildings; restroom buildings; commercial or institutional greenhouses; and maintenance buildings.
		4590	Old Commercial Buildings (Historical)	Includes older residences that have classified as antique or historical in nature.
		4599	Unidentified Commercial Improvements	Commercial improvements yet to be classified by assessor's staff
Personal Property
50	Inventories and Merchandise	5000	Inventories and Merchandise	Inventories of items that are tangible personal property which are held for sale, process of production, consumed in the production of the goods or services to be available for sale or are utilized in marketing or distribution activities.
51	Machinery and Equipment	5100	Machinery and Equipment	Machinery and equipment
52	Business Furniture and Fixtures	5200	Business Furniture and Fixtures	Office furniture and equipment.
53	Miscellaneous Personal Property	5300	Computer Hardware/Software	Includes computer hardware, software, computer network equipment, printers, etc.
		5310	Electronics	Includes electronic typewriters, copy machines, postage machines, etc.
		5320	Leasehold Improvements	Includes all leasehold improvements being expensed by tenant of rental property.
		5330	Telecommunications Equipment	Includes all telephone systems, telephone switching equipment not public service.
		5340	Cell Towers	Includes cell towers and related equipment not part of public service.
		5350	Video Poker Machines	Includes video poker machines, slot machines and other gambling related equipment.
		5360	Cable Television	Allow vendors to tie the property class to the LAT 8 for reporting on cable television equipment.
		5390	Other	Non-classified miscellaneous personal property not falling into any of the existing defined miscellaneous personal property classes.
		5399	Non-Reporting of LAT	Assessor's adjustment for non-reporting of LAT Forms.
54	Credits (Insurance and Finance Companies)	5400	Credits	Loan and finance companies personal property.
55	Leased Equipment	5500	Leased Equipment	Lease equipment such as copiers, postage machines, computers, phone systems, heavy equipment, etc.
56	Pipelines (Other than Public Service)	5600	Lease Lines	Pipelines - leased
		5610	Gathering Lines	Pipelines - gathering lines
		5620	Pipelines other than Public Service	Pipelines other than public service pipelines.
57	Oil and Gas Surface Equipment (Units not to Exceed Total Number of Wells)	5700	Oil and Gas Surface Equipment	Oil and gas surface equipment.
60	Watercraft	6000	Watercraft (Inshore)	Watercraft (Inshore) other than those employed in interstate commerce, are subject to valuation and assessment by parish assessor.
		6100	Watercraft (Offshore)	Watercraft (Offshore) other than those employed in interstate commerce, are subject to valuation and assessment by Parish Assessor.
62	Aircraft	6200	Private Aircraft	Privately held aircraft.
		6210	Commercial Aircraft	Commercial aircraft other than public service airlines aircraft.
64	Financial Institutions	6400	Financial Institutions	Financial institutions shares of stock of all banks, banking companies, firms, associations or corporations in the banking business.
66	Drilling Rigs	6600	Drilling Rigs	Drilling rigs and related equipment.
68	Oil and Gas Wells	6800	Oil Wells	Oil wells, abandon wells, orphan wells, plug wells
		6801	Future Utility	Future utility
		6802	Non Future Utility	Non future utility
		6810	Gas Wells	Gas wells.
		6811	Future	Future
		6812	Non Future	Non future
		6820	Injection Wells, Service Wells	Injection wells, service wells, saltwater disposal, brine wells, water wells
		6830	Commercial Disposal Wells	Commercial disposal wells
69	Oil and Gas Wells	6800	Oil Wells	Oil Wells
		6802	Non Future Utility	Non Future Utility
		6810	Gas Wells	Gas Wells
		6811	Future	Future
		6812	Non Future	Non Future
		6820	Injection Wells Service Wells	Injection wells, Service wells, Saltwater disposal, Brine wells (suitable for LDNR Class II injection wells associated with oil and gas production, but not Class III brine mining injection wells associated with salt production from a salt dome), Water wells
		6830	Commercial Disposal Wells	Commercial Disposal Wells
70	Salt Dome Property	7010	Wells	Wells
		7020	Caverns	Caverns
Public Service
80	Airline Companies	8000	Aircraft	Commercial Airline Companies' aircraft assessed by the Louisiana Tax Commission.
		8010	Ground Equipment	Commercial Airline Companies' ground equipment assessed by the Louisiana Tax Commission.
81	Barge Line Companies	8100	Barge Lines	Barge Line Companies' assets assessed by the Louisiana Tax Commission.
82	Electric, Gas and Water Companies	8200	Lines	Electric, Gas and Water Companies' lines assessed by the Louisiana Tax Commission.
		8202	Utility Coop - Lines	Coop
		8206	Utility Noncoop - Lines	Noncoop
		8210	Land	Electric, Gas and Water Companies' land assessed by the Louisiana Tax Commission.
		8220	Improvements	Electric, Gas and Water Companies' improvements assessed by the Louisiana Tax Commission.
		8230	Machinery and Equipment	Electric, Gas and Water Companies' machinery and equipment assessed by the Louisiana Tax Commission.
		8240	Construction Work In Progress	Electric, Gas and Water Companies' construction work in progress assessed by the Louisiana Tax Commission.
		8250	Other	Electric, Gas and Water Companies' other miscellaneous equipment assessed by the Louisiana Tax Commission.
83	Pipeline Companies	8300	Lines	Pipeline Companies' pipelines assessed by the Louisiana Tax Commission.
		8310	Oil and Gas Storage	Pipeline Companies' oil and gas storage tanks assessed by the Louisiana Tax Commission.
		8320	Machinery and Equipment	Pipeline Companies' machinery and equipment assessed by the Louisiana Tax Commission.
		8330	Land	Pipeline Companies' land assessed by the Louisiana Tax Commission.
		8340	Right of Ways	Pipeline Companies' right of ways assessed by the Louisiana Tax Commission.
		8350	Open Access	Pipeline Companies' open access assessed by the Louisiana Tax Commission.
		8360	Improvements	Pipeline Companies' improvements assessed by the Louisiana Tax Commission.
		8370	Construction Work in Progress	Pipeline Companies' construction work in progress assessed by the Louisiana Tax Commission.
		8380	Other	Pipeline Companies' other miscellaneous equipment assessed by the Louisiana Tax Commission.
84	Private Car Line Companies	8400	Private Car Lines	Private Car Line Company assets assessed by the Louisiana Tax Commission.
85	Railroad Companies	8500	Main Lines	Railroad Companies' main lines assessed by the Louisiana Tax Commission.
		8510	Second Lines	Railroad Companies' secondary lines assessed by the Louisiana Tax Commission.
		8520	Side Lines	Railroad Companies' side lines assessed by the Louisiana Tax Commission.
		8530	Land	Railroad Companies' land assessed by the Louisiana Tax Commission.
		8540	Improvements	Railroad Companies' improvements assessed by the Louisiana Tax Commission.
		8550	Other	Railroad Companies' other miscellaneous equipment assessed by the Louisiana Tax Commission.
		8560	Rolling Stock	Railroad Companies' rolling stock assessed by the Louisiana Tax Commission.
86	Telephone Companies	8600	Lines	Telephone Companies' lines assessed by the Louisiana Tax Commission.
		8610	Land	Telephone Companies' land assessed by the Louisiana Tax Commission.
		8620	Improvements	Telephone Companies' improvements assessed by the Louisiana Tax Commission.
		8630	Machinery and Equipment	Telephone Companies' machinery and equipment assessed by the Louisiana Tax Commission.
		8640	Construction Work in Progress	Telephone Companies' construction work in progress assessed by the Louisiana Tax Commission.
		8650	Other	Telephone Companies' other miscellaneous equipment assessed by the Louisiana Tax Commission.

C. Electronic Tax Roll Export Specifications

1. For purposes of submission of electronic tax roll data to the Tax Commission on or after January 1, 2024, the parish tax assessors shall not submit any tax roll data that is deemed confidential by law. If an assessor later discovers that confidential information was submitted to the Tax Commission, the assessor shall immediately notify the Tax Commission and resubmit the electronic tax roll data without the confidential information included.

2. Regarding public records requests for assessment information submitted to the Tax Commission prior to January 1, 2024, the Tax Commission shall confer with the parish tax assessor(s) that submitted the assessment information sought. The parish tax assessor(s) that submitted the assessment information sought by the public records request shall promptly respond to the Tax Commission and inform the Tax Commission whether any of the assessment information sought by the public records request is deemed confidential by law. The parish tax assessor(s) that submitted the assessment information sought by the public records request shall designate the assessment information that is deemed confidential by law. Such information is not a public record and will not be conveyed or transferred to any individual or entity.

Parsish Information (Parish.txt) (Required)
Field Name	Field Type	Field Length	Required	Comments
FIPS _ code	Numeric	5	Yes	Parish identification number. (See FIPS table.)
Gov_name	Character	30	Yes	Parish name (Example: St. Tammany Parish)
Gov_agency	Character	40	Yes	Agency name (Example: Assessor's Office)
Address 1	Character	30	Yes	Agency address line 1.
Address 2	Character	30	Yes	Agency address line 2.
Tax_year	Numberic	4	Yes	Tax year submitting (Format: 1999, 2000, 2001, 2002, 2003, 2004, etc.)
City	Character	20	Yes	City name (Example: Covington)
State	Character	2	Yes	Sate name (Example: LA)
Zip	Numberic	5	Yes	Zip code (Example 70433).
Zip4	Character	4	Yes	Extended zip code (9999).
Assessor_name	Character	45	Yes	Assessor's name

Assessment Information (Assmt.txt) (Required)
Field Name	Field Type	Field Length	Required	Comments
tax_year	Numeric	4	Yes	Tax year submitting (ex. 1999, 2000)
FIPS _code	Numeric	5	Yes	Parish identification number. (See FIPS table.)
Assessment _no	Character	20	Yes	Assessment number.
Parcel _no	Character	20	Yes	Parcel Identification Number (PIN). (If your system currently does not support PINs use the assessment number as the PIN.)
Assessment_type	Character	2	Yes	"RE" = Real Estate, "PP" = Personal Property, "PS" = Public Service
assessment_status	Character	2	Yes	AC = Active (includes assessments with partial exemptions) "AJ" = Adjudicated, "EX" = Exempt/Tax Free (only to be used for 100% tax exempt assessments)
homestead_exempt	Numeric	1	Yes	0 = None (default), 1 = Yes (homestead exemption, of any type, at any percentage, is applicable to assessment)
homestead_percent	Numeric	6.2	No	Homestead Exemption percentage to be applied to assessment (Format: 100.00 (Default) [field to be abandoned effective 2024]
restoration_tax_exempt	Character	1	No	Restoration Tax Abatements on historical property, N = No (Default), Y = Yes [field to be abandoned effective 2024]
tax_acct	Numeric	6	No	Tax account number is required for grouping tax assessments together
Place_FIPS	Numeric	5	Yes	FIPS Place Code of Ward or Municipality. (See FIPS Table)
Taxpayer_id	Numeric	10	No	Taxpayer's identification number. (Social Security or Federal ID numbers.)
Taxpayer_name	Character	50	Yes	Taxpayer's name.
Contact_name	Character	50	No	Contact's name for company taxpayers or for in care of (C/O) contacts.
Taxpayer_addr1	Character	40	Yes	Taxpayer's address line 1.
Taxpayer_addr2	Character	40	Yes	Taxpayer's address line 2.
Taxpayer_addr3	Character	40	No	Taxpayer's address line 3.
freeze	Numeric	1	Yes	0 = None (default), 1 = Over 65 Freeze, 2 = Disabled, 3 = Disabled Vet Freeze and 4 = Widow of POW/MIA
usufruct	Character	1	Yes	"N" = No (default) and "Y" = Yes
other_exempt	Numeric	1	No	0 = None (default), 1 = Yes (any other exemption, other than homestead and disabled veteran, of any type, at any percentage, is applicable to assessment
veteran_exempt	Numeric	1	Yes	0 = None (default), 1 = disabled veteran exemption, at any level, is applicable to assessment, when claimed by disabled veteran, 2 = disabled veteran exemption, at any level, is applicable to assessment, when claimed by surviving spouse of disabled veteran

Assessment Value Information (Avalue.txt) (Required)
Field Name	Field Type	Field Length	Required	Comments
tax_year	Numeric	4	Yes	Tax year submitting (ex. 1999, 2000)
FIPS _ code	Numeric	5	Yes	Parish identification number (PIN). (See FIPS table.)
Assessment _ no	Character	20	Yes	Assessment number.
market value	Numeric	12	Yes	Fair Market Value of item
total_value	Numeric	10	Yes	Total assessed value of item. (total of taxpayer's share and the homestead credit, other exemption and non-taxable assessed value added together of item.)
homestead credit	Numeric	6	Yes	Assessed value of item to be credited by Homestead Exemption
homestead_type	Numeric	1	No	0 = None (default), 1 = Default Homestead Exemption ($7,500 of total assessed value), 2 = 100% Unmarried Surviving Spouse of Active Duty Homestead
homestead_percent	Numeric	6.2	No	Homestead Exemption percentage to be applied to assessment of item (Format: 100.00 (Default)
veteran_exempt_type	Numeric	1	Yes	0 = None (default), 1 = Disability between 50% and 69%, 2 = Disability between 70% and 99%, 3 = 100% disabled
veteran_credit	Numeric	10	Yes	Assessed value of item to be credited by disabled veteran exemption (e.g. $2,500 for a disability between 50% and 69%, $4,500 for a disability between 70% and 99%, or the remaining assessed value of item after homestead credit applied for 100% disability)
other_exempt_value	Numeric	10	No	Assessed value to be credited by other exemptions (e.g. Industrial, Restoration, Agricultural, Institutional, Religious, Non-profit); NOTE: Effective 1-1-24, the LTC plans to make this a Required Field
taxpayer value	Numeric	10	Yes	Assessed value of item to be paid by Taxpayer.
quantity	Numeric	9.2	Yes	Quantity units of item in the number of Front Feet, Square Feet, Lot(s), Acre(s), Improvement(s) or Year(s) for Personal Property
units	Character	1	Yes	Unit of Measure of item (Format: "F" = Front Feet, "S" = Square Feet, "L" = Lots, "A" = Acres, "I" = Improvements and "Y" = Years)
ltc sub-class code	Character	4	Yes	LTC Property Sub-Class Code of item
other_exempt	Numeric	1	Yes	0 = None (default), 1 = Commerce/Industry (Ten Year Exemption), 2 = Agricultural, 3 = Institutional, 4 = Timber and 5 = Marshland [effective 2024, codes to be revised as follows: 0 = None (default), 1 = Industrial, 2 = Restoration, 3 = Agricultural Buildings, 4 = Institutional (School & Government), 5 = Religious, 6 = Non-Profit

Assessment Millage Information (A millage.txt) (Required)
Field Name	Field Type	Field Length	Required	Comments
tax year	Numeric	4	Yes	Tax year submitting (ex. 1999, 2000)
FIPS_code	Numeric	5	Yes	Parish identification number. (see FIPS table.)
Assessment_no	Character	20	Yes	Assessment number.
Group_description	Character	35	Yes	Millage description if not part of a group or the group name of a millage.
Millage	Numeric	7.3	Yes	Millage (Format: 999.99)
Mill_type	Character	1	Yes	M = millage, f = flat/ltc/variable fees, a = acreage, o = overlay/partial
Place_FIPS	Numeric	5	Yes	Federal place code of taxing authority levying millage. (see FIPS table)
Parish_city	Character	1	Yes	Millage type indicator. "p" = parish tax, "c" = city tax (this field indicates which tax collector is collecting the millage.)
percent	Numeric	6.2	Yes	Percent of assessed value applicable to the millage. (Applies to split district millages, use 100.00 as default value if percent is not applied.)
taxing_body_approval	Numeric	1	No	Indicates if local taxing body related to the millage approved an exemption (or did not vote). 0 = voted to approve exemption/NA (default), 1 = voted to deny exemption
total tax	Numeric	11.2	Yes	Total taxes assessed to the property. (Format:99999999.99)
homestead credit	Numeric	11.2	Yes	Homestead exemption share of taxes credited. (Format: 99999999.99)
other_exempt_taxes	Numeric	11.2	No	Amount of taxes credited due to other exemption(s) (other than homestead) (Format: 99999999.99
taxpayer tax	Numeric	11.2	Yes	Tax payer's taxes owed. (Format: 99999999.99)

Millage Group Information (T group.txt) (Required)
Field Name	Field Type	Field Length	Required	Comments
Tax_year	Numeric	4	Yes	Tax year submitting (format: 1999, 2000, 2001, 2002, 2003, 2004, etc.)
FIPS_code	Numeric	5	Yes	Parish identification number. (see FIPS table.)
Group_description	Character	35	Yes	Group description or name of millage.
Millage_description	Character	35	Yes	Description or name of millage.
Millage	Numeric	7.3	Yes	Millage (Format: 999.99)
Flat_mill	Numeric	1	Yes	Indicates flat fee (0=no flat fee, 1=flat fee used)
Flat_fee	Numeric	6.2	Yes	Flat fee amount (format 999.99)
Place_fips	Numeric	5	Yes	FIPS Place Code of Ward or Municipality. (See FIPS Table)

Parcel Information (Parcel.txt) (Required)
Field Name	Field Type	Field Length	Required	Comments
Tax_year	Numeric	4	Yes	Tax year submitting (ex. 1999, 2000)
FIPS _ code	Numeric	5	Yes	Parish identification number. (See FIPS table.)
Assessment _ no	Character	20	Yes	Assessment number.
Parcel _ no	Character	20	Yes	Parcel Identification Number (PIN). (If your system currently does not support PINs use the assessment number as the PIN.)
Town _ range	Character	7	No	Township/Range. (Format: T7S-R8E)
Section _ no	Numeric	3	No	Section number parcel is located.
Ward _ no	Character	3	Yes	Ward identification number.
Subd_name	Character	30	Yes	Subdivision name is available of parcel location
Block_no	Character	4	Yes	Subdivision or city block/square number
Lot_no	Character	4	Yes	First subdivision or city lot number owned by a particular owner
Place_fips	Numeric	5	Yes	Federal Place Code of Taxing Authority (See FIPS table)
Tax _ dist	Numeric	3	No	Tax district number if available.
Par _ address	Character	50	Yes	Parcel address. (911 address)
Occupancy	Character	50	Yes	What the structure is being used for (Residence, Office, Retail, etc.)
Vacant_lot	Character	1	Yes	"Y" = Yes, "N" = No (Default)
Transfer_date	Character	10	Yes	Date of purchase (Format: 01/01/1999)
Purchase _ price	Numeric	12.2	Yes	Purchase price of the real property only. (Format: 999999999.99) (Sales price required on all recent sales of real estate only.)
Verified	Character	1	Yes	Sale has been confirmed by the Assessor's office as being arms length. "Y" = Yes, "N" = No (Default)
Conv _ book	Character	10	No	Conveyance book number
Conv _ folio	Character	10	No	Conveyance page number
Instr _ no	Numeric	8	No	Conveyance instrument number
Instr_type	Character	75	Yes	Type of instrument (Cash, Mortgage, Bond for Deed, etc.)
Lender _ id	Character	8	No	Lender or mortgage company's identification number supplied by Tax Commission.
Tax _ sale	Character	1	No	Y = Yes and N = No (default)
Taxsale _ date	Character	10	No	Date of Tax Sale (Format 01/01/1999)
Assess_date	Character	10	Yes	Date of last assessment (Format: 01/01/1999)
Subd_phase	Character	3	Yes	Subdivision phase

Legal Description Information (Legal.txt) (Required)
Field Name	Field Type	Field Length	Required	Comments
Tax _ year	Numeric	4	Yes	Tax year submitting (format: 1999, 2000, 2001, 2002, 2003, 2004, etc.)
FIPS _ code	Numeric	5	Yes	Parish identification number. (see FIPS table.)
Assessment _ no	Character	20	Yes	Assessment number.
Legal _ description	Character	unlimited	Yes	Full legal description

Additional Owner Information (Owners.txt) (Required)
Field Name	Field Type	Field Length	Required	Comments
Tax _ year	Numeric	4	Yes	Tax year submitting (format: 1999, 2000, 2001, 2002, 2003, 2004, etc.)
FIPS _ code	Numeric	5	Yes	Parish identification number. (see FIPS table.)
Assessment _ no	Character	20	Yes	Assessment number.
Taxpayer _ id	Numeric	10	No	Taxpayer's identification number.
Own _ percent	Numeric	6.2	No	Percent of ownership. (format: 999.99)
Taxpayer _ name	Character	50	Yes	Taxpayer's name.
Primary _ owner	Character	50	Yes	Primary owner's name
Contact _ name	Character	50	No	Contact's name.
Taxpayer _ addr1	Character	40	No	Taxpayer's address line 1.
Taxpayer _ addr2	Character	40	No	Taxpayer's address line 2.
Taxpayer _ addr3	Character	40	No	Taxpayer's address line 3.

Improvement Information (Improve.txt) (Required)
Field Name	Field Type	Field Length	Required	Comments
tax_year	Numeric	4	Yes	Tax year submitting (ex. 1999, 2000)
FIPS_code	Numeric	5	Yes	Parish identification number. (See FIPS table.)
Assessment_no	Character	20	Yes	Assessment number.
Building_use	Character	1	Yes	"C" = commercial, "r" = residential
Structure_no	Character	12	No	Structure number of improvement.
Imp_asqft	Numeric	9.2	No	Square footage of detached auxiliary building. (Format: 999999.99)
Imp_gsqft	Numeric	9.2	Yes	Square footage of carports or garages. (Format: 999999.99)
Imp_lsqft	Numeric	9.2	Yes	Square footage of living, heated or useable area. (Format: 999999.99)
Imp_nsqft	Numeric	9.2	No	Square footage of porches, non living areas. etc. (Format: 999999.99)
Imp_tsqft	Numeric	10.2	No	Square footage of all structures assessed. (Format: 999999.99)
No_baths	Numeric	3.1	No	Number of bathrooms
No_bedrooms	Numeric	2	No	Number of bedrooms
Year_built	Numeric	4	Yes	Year built (Format: 9999)
Life_expectancy	Numeric	2	No	Life expectancy of structure or improvement
fact_cond	Character	40	Yes	Condition of improvement (Worn Out, Badly Worn, Average, Good, Very Good, Excellent)
Fact_qual	Character	40	Yes	Quality of construction (Low, Fair, Average, Good, Very Good, Excellent)
Imp_nsqft	Numeric	9.2	No	Square footage of porches, non living areas. etc. (Format: 999999.99)
Fact _ wall	Numeric	4	No	Wall construction.
Fact _ roof	Numeric	4	No	Roof construction.

Place FIPS Information (FIPS.txt)
Field Name	Field Type	Field Length	Required	Comments
Parish _ name	Character	35	Yes	Parish name
FIPS _ code	Numeric	5	Yes	Parish FIPS code
Place _ name	Character	30	Yes	Place name
Place _ FIPS	Numeric	5	Yes	Place FIPS code
Zipcode	Numeric	5	Yes	Place zip code
Class _ code	Character	2	Yes	Place classification code - See FIPS class code definitions
Ward _ no	Character	3	If applicable	Place ward number if applicable
Tax _ name	Character	45	Yes	Taxing entity name
Tax _ addr1	Character	30	Yes	Taxing entity address
Tax _ addr2	Character	30	No	Taxing entity address line 2
Tax _ city	Character	20	Yes	Taxing entity city
Tax _ state	Character	2	Yes	Taxing entity state
Tax _ zip	Numeric	5	Yes	Taxing entity zip

Tax Exemption Program Information (TEP.txt)
Field Name	Field Type	Field Length	Required	Comments
tax year	Numeric	4	Yes	Tax year submitting (ex 2017, 2018)
fips_code	Numeric	5	Yes	Parish FIPS code
assessment_no	Character	20	Yes	Assessment number.
business_name	Character	50	Yes	Business named on the contract
contract_no	Character	20	Yes	Contract number
contract start date	Character	10	No	Date original contract started (Format 01/01/1999)
contract end date	Character	10	No	Date original contract ends (Format 01/01/1999)
penalty_years	Numeric	12	No	Specifies the number of penalty years assessed by the Board of Commerce and Industry, if applicable. (Default: 0)
contract status type	Character	2	No	"IE" = Industrial Exemption, "RS" = Restoration [field to be abandoned effective 2024]
industrial_exemption_type	Numeric	1	No	1 = Industrial Exemption subject to 80% cap, 2 = Industrial Exemption megaproject subject to 93% cap, 3 = Industrial Exemption at 100%
original contract amt	Numeric	12	Yes	Value of the original contract
revised_contract_amt	Numeric	12	No	Current value of contract, if revisions have been made
exemption_percent	Numeric	3	Yes	Default is 100%
fair_market_value	Numeric	12	Yes	Fair Market Value
assessed_value	Numeric	12	Yes	Total assessed value of the property (based on assessment level)
exempt taxes	Numeric	12	Yes	Total tax amount subject to exemption/abatement
renewed contract start date	Character	10	No	Renewed date contract started (Format 01/01/1999)
renewed contract end date	Character	10	No	Renewed date contract ends (Format 01/01/1999)

La. Admin. Code tit. 61, § V-304

Promulgated by the Department of Revenue, Tax Commission, LR 31:703 (March 2005), amended LR 32:427 (March 2006), LR 36:765 (April 2010), amended by the Office of the Governor, Division of Administration, Tax Commission, LR 38:799 (March 2012), LR 39:487 (March 2013), LR 40:529 (March 2014), LR 41672 (4/1/2015), Amended by the Office of the Governor, Division of Administration, Tax Commission, LR 42745 (5/1/2016), Amended LR 43651 (4/1/2017), Promulgated by LR 44578 (3/1/2018), Amended by the Division of Administration, Tax Commission, LR 45532 (4/1/2019), Amended LR 481522 (6/1/2022), Amended LR 491037 (6/1/2023), Amended LR 50, exp. 4/30/2024(Emergency), Amended LR 50365 (3/1/2024).

AUTHORITY NOTE: Promulgated in accordance with the Louisiana Constitution of 1974, Article VII, §18 and R.S. 47:1837.