Shreveport, LA Local Taxes & Fees: Vacancy Tax (2026)

Shreveport has no ad valorem or excise tax targeting vacant property. What the code imposes instead is a registration and fee regime for blighted, vacant structures under Code of Ordinances Chapter 38, Article VI. Once the code compliance director issues written notice, the property owner has 90 days to register the structure with the department (Sec. 38-120(a)). First-time registration costs $250 for single-family residential structures and $500 for any other structure (Sec. 38-121(a)). Owners who complete registration within 45 days of the director's notice get a $100 discount; those who miss the full 90-day window face a $150 late fee (Sec.

38-121(c)). Every renewal due each January 31 and July 31 climbs 50 percent over the prior fee, capping out at $3,000 per registration (Sec. 38-121(d)). On top of the registration fee, Sec. 38-122 adds an annual inspection fee of one cent per square foot, with a $50 minimum, due at first registration and again every January 31; a second inspection within five months of the first is free. Sec. 38-123 lets the director waive fees for catastrophe damage, indigency, deceased or incompetent owners, and active permit-holders making expedient progress, but a waiver still requires the underlying registration.

Sec. 38-124 exempts occupied, actively marketed, or fully plan-approved properties from registering at all. None of this functions as a tax: revenue is earmarked under Sec. 38-121(e) to offset the department's administrative costs and to promote the district, not to fund general city operations.