We have what's called a "homestead exemption" which deducts the first $125k (IIRC) from taxation except within municipalities which vote to withdraw the exemption. In California exempting $125k or so may not seem like a big deal but our mean housing prices are less than half of California's. So homeowners don't pay much tax unless they live in a city.

Businesses pay the brunt of the property taxes, but not forestry or agriculture as those too have hefty deductions and exemptions.

Every couple of years some genius in the legislature suggests repealing the Homestead Exemption. Then a bolt of blue lightning strikes him dead on the floor. The other legislators walk away whistling loudly like they thought the suggestion was dumb.

Incidentally, the Homestead Exemption was instituted under Huey Long because the oligarchy that ran this state from New Orleans was bleeding the remains of the middle class and the huge number of poor people in order to pay for their bribes and kickbacks and brother-in-law projects. Long used the blatant abuse of the rich against the poor during the 1927 flood as a cause celebre in his run for governor. Long promised and delivered a lot of debt relief on the middle class and poor by shifting taxes onto the wealthy and onto major businesses.

Long built more public schools than any previous Louisiana governor and built schools for "colored" (African Americans) from public funds. He campaigned for black votes -- unheard of!

Long also built a lot of bridge and paved a lot of roads. Not a big deal in most states, but when you live in a state dissected by swamps, rivers, bayous and marshes .... bridges are a godsend to the poor people who cannot get their farm produce to market. Who got it to market before Huey Long? Why, the plantation owners.

"Plantation owners? Didn't they disappear with the Civil War?"

No. After the Civil War carpetbaggers moved south and seized the plantations from the previous owners. Particularly hard hit were the plantations owned by the "Creoles of Color".

The carpetbagger plantation owners were some of the biggest proponents of Jim Crow. Their descendents' depredatious behavior brought Louisiana Huey Long.

But I digress.

Louisiana taxes are burdensome to business, heavy on wealthy and light on the poor. The current governor is arguing to do-away with income tax and go to some sort of VAT. To me, a VAT is thoroughly disingenuous -- the buyer never knows the true cost of the tax. But that's a story for another time.