07 Aug What determines when a new home or new building or addition comes on to the tax roll?
The building must be substantially complete as of January 1 to be on that year’s tax bill. The best indisputable proof of that fact is the issuance of the certificate of occupancy by the parish or a municipality. The home may be substantially complete earlier but never later. If the home is under construction for an extended period or there are multiple permits, we reserve the right to put it on a percentage of completion.