Louisiana 2027 Property Tax Rules - All You Need to Know

Louisiana's 2027 property tax rules are out. Here are the highlights from the Louisiana Tax Commission's September 23 motions (effective 1/1/2027):

🖥️ Data centers get their own asset category for the first time: 5-year life for servers and GPUs, 12 years for power and cooling, 15 years for electrical infrastructure.

🏭 Fertilizer manufacturing M&E moves from an 8-year to a 15-year life. Expect higher values.

🛢️ Oil and gas changes:

• Rewritten production forecast rules (decline curve, up to five decline periods, hyperbolic allowed)

• A new "Super Stripper" category for low-producing shallow wells in the Monroe Gas and Caddo-Pine Island fields

• A 6.1% increase in Cost New values for well and brine equipment

• Updated drilling rig and pipeline values

📅 Cost indices, multipliers, watercraft and aircraft tables all roll to a 1/1/2026 base date.

If you own industrial, energy or data center property in Louisiana, now is the time to review how these changes affect your 2027 renditions.