Orleans Parish Board of Review Meeting – October 15, 2026

On Thursday, October 15, 2026, the Orleans Parish Board of Review met in Council Chambers to receive Hammerman & Gainer, LLC's recommendations on 2027 tax appeals, hear public testimony, and act on resolutions disposing of appeals and certifying adjusted assessments to the Louisiana Tax Commission. All seven members were present: JP Morrell, Matthew Willard, Aimee McCarron, Jason Hughes, Lesli D. Harris, Freddie King III, and Eugene J. Green Jr. The board voted 7-0 on all motions before it.

Note: The posted agenda listed the meeting start time as 8:45 a.m., while the minutes list 9:00 a.m. The agenda and minutes also refer to "HDI's report," but the presentation and transcript identify the firm as Hammerman & Gainer, LLC (HGI).

Public Comments & Testimony

• Tiffany Pounds, representing Housing NOLA, expressed support for immediate action to address inequitable property tax assessments affecting seniors and homeowners with disabilities. She urged four actions: correct the assessments of over 2,700 seniors and homeowners with disabilities who were overcharged for the 2027 tax year; direct the assessor's office to treat the special assessment freeze as a ceiling, not a floor; establish a special extended appeals process for affected homeowners; and pursue a permanent legislative solution.
• The council's attorney, Mr. McNell, responded that the appeals process is established by state law (La. R.S. 47:1992), that the City Council has no authority to amend state-law deadlines, and that the appeal deadline had expired on August 20, 2026. Councilmember Willard said the council could have granted relief if affected homeowners had filed timely appeals, but that the council cannot file appeals for taxpayers or grant retroactive refunds.
• Morgan Clevinger, a resident, said she was dismissed in under two minutes during the review process, expressed concern for seniors and storm-damaged homeowners, and urged the council to fix the process. Councilmembers responded that the board's role is appellate and that process changes would require action by state legislators.

Discussion Items

• Lou Resweber, CEO of Hammerman & Gainer, LLC (HGI), presented the 2027 tax appeal recommendation process. HGI is a 98-year-old, locally owned, minority-owned firm that has performed third-party property tax appeal services for 14 years.
• HGI reported reviewing 531 files this year, compared with 760 in 2026, 608 in 2023, and 6,227 in the prior quadrennial year. HGI hearing officers agreed with the assessor's office on 238 of the 531 cases, or about 44.5%.
• HGI representatives addressed Assessor Williams' letter dated October 8, 2026, questioning 41 unique properties. HGI said it first learned of the letter from the Times-Picayune, had reached out to the assessor for a meeting, and was prepared to sit down with the assessor's office. One property representing about 25% of the differential involved a procedural error where the owner was not notified of an assessment change within 30 days of the open rolls period.
• Councilmember Willard asked how a property could receive more than one reduction during a four-year reappraisal period. HGI cited changed property character, renovations, new information, and properties like the old Mercy Hospital/Lindy Boggs Center slated for demolition.
• Councilmember King asked about a potential conflict raised in the assessor's letter. HGI responded that the individual referenced had previously worked for the assessor's office and the Louisiana Tax Commission, was highly qualified, and did not hear any properties with which she was affiliated. HGI said the assessor's staff was present at the hearings.
• Councilmember Hughes questioned HGI's recommendation to grant appeals for some apartment complexes based on vacancies. HGI explained that for multifamily commercial properties, the income approach, including net operating income and vacancy rates, is a standard valuation method. Hughes asked whether landlords were under oath; HGI said it took submitted information at face value, which Hughes said gave him little comfort.
• Councilmember McCarron moved to amend HGI's report to change the recommendations to "no change" for the 41 unique properties identified in Assessor Williams' October 8, 2026 letter. Councilmember Willard seconded the motion.

Resolutions

• R-26-1: Disposition of appeals in the First through Seventh Municipal Districts. Moved by Eugene J. Green Jr., seconded by Aimee McCarron. Passed 7-0.
• R-26-2: Certification of Assessments for the First through Seventh Municipal Districts, as adjusted by the Board of Review, to be certified to the Louisiana Tax Commission. Moved by Aimee McCarron, seconded by Eugene J. Green Jr. Passed 7-0.

Key Outcomes

• The board voted 7-0 to amend HGI's report to recommend "no change" for the 41 disputed properties, without penalizing property owners who had already received relief through the appeals process.
• The board approved R-26-1 and R-26-2, both by 7-0 votes.
• Councilmembers urged enhanced communication between HGI and the assessor's office, and noted that the 2027 appeals window will be July 15 through August 17, 2027, with online appeals available.
• HGI representatives noted that not all 41 properties on the assessor's disputed list involved the potential conflict, and that several residential properties were also included.
• Unresolved properties may still pursue an appeal to the Louisiana Tax Commission.
• The board adjourned by a 7-0 vote on a motion by Jason Hughes, seconded by Eugene J. Green Jr. The minutes record the adjournment action as "Reconsider," which appears to be a typographical error based on the transcript.