Jay Adams

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Louisiana Extends Deadlines for Property Tax Rolls and Payments in Parishes Affected by Hurricane Laura

Governor John Bel Edwards, State of Louisiana, by Executive Proclamation, has extended the deadlines for property tax rolls and payments in the parishes affected by Hurricane Laura. Proclamation number 10-JBE-2021 states that for the impacted parishes of Calcasieu, Cameron, and Beauregard, the deadline for tax assessors to complete and file the tax roll of his or … Continue Reading

Jay Adams and Joe Landry Discuss Property Tax Relief for Louisiana Business Property

Property Tax Relief for Louisiana Business Property by Jay Adams and Joe Landry Reprinted from Tax Notes State, April 27, 2020, p. 537 Volume 96, Number 4 April 27, 2020 Through multiple proclamations, Louisiana Gov. John Bel Edwards (D) ordered that nonessential businesses close their doors or limit their operations, including restaurants, hotels, casinos, retail … Continue Reading

BCI Delays Deadlines For Incentive Programs

On Tuesday, April 21, 2020, the Louisiana Board of Commerce and Industry (“BCI”) held a special meeting via teleconference to consider a Motion to Suspend All Deadlines (the “Motion”). The Motion extends all deadlines related to advance notifications, applications, compliance documentation, other contractual documents and Industrial Tax Exemption Program local notices of action that are … Continue Reading

Louisiana Tax Commission Sets Dates and Schedule for 2021 Rules and Regulations Process

The Louisiana Tax Commission has set the dates and schedule for its 2021 Rules and Regulations process. During this annual process, the Commission receives and considers proposals to amend its Rules and Regulations submitted by assessors, including the Louisiana Assessors Association, by the Commission’s own staff and by taxpayers. The proposals vary from ministerial amendments … Continue Reading

BTA Notice Regarding Status Conferences

The Louisiana Board of Tax Appeals is canceling all status conference set for April 28, 29, and 30, 2020. All will be rescheduled for a later date. At this time, we are unsure what date your status conference will be rescheduled. Once a date is determined, the Board will serve notice of the date and … Continue Reading

Louisiana Tax Commission Issues Additional Guidance on Hearings and Property Tax Filing Deadlines

Today, in compliance with Proclamation No. JBE 2020-41, which was issued by Governor Edwards on April 2, 2020, the Louisiana Tax Commission (LTC) issued Statewide Advisory 03-2020 providing for the continued suspension and continuance without date of all LTC appeal hearings. The LTC will continue to meet telephonically to consider ad valorem property tax change … Continue Reading

Assessors Extend LAT Filing Deadline Until May 1, 2020

On March 25, 2020, Orleans Parish Assessor Erroll Williams extended the deadline to file LAT 5 forms until May 1, 2020.  Similarly, Randy Sexton, Assessor of Iberville Parish, also extended the LAT 5 deadline until May 1st.  Wendy Aguillard, Assessor of Calcasieu Parish, extended the due date for all LAT forms, including LAT 5 forms, … Continue Reading

Louisiana Governor Provides Draft of 2018 Tax & Budget Priorities to Address Looming Fiscal Cliff and Long-Term Tax Reform

Louisiana Governor John Bel Edwards (D) recently met with leaders from the Louisiana Legislature to discuss his draft 2018 Tax & Budget Priorities, including recommendations for how the State should address the long-term issue of its current taxing and spending structure, as well as the short-term issue of the $1 billion “fiscal cliff” looming in … Continue Reading

First Circuit Declines Second Bite at Utelcom Apple

On Friday, the Louisiana First Circuit Court of Appeal issued its highly-anticipated opinion in Cynthia Bridges, Secretary, Department of Revenue v. Polychim USA, Inc.  In Polychim, the First Circuit considered whether the district court properly granted summary judgment in favor of the Louisiana Department of Revenue  (the “Department”) in its holding that Polychim was subject … Continue Reading

Jay Adams Discusses New “Local” Louisiana Board of Tax Appeals and Possible Procedural Traps

In the above video, Jones Walker SALT partner Jay Adams explains a few highlights from recent Louisiana legislation regarding the new “local” Board of Tax Appeals (BTA) available to taxpayers for matters involving local sales/use tax assessments and refund claims, as well as possible new traps for taxpayers relating to appeals of local sales/use tax refund … Continue Reading

New Legislation Expands Jurisdiction of Louisiana Board of Tax Appeals

The Louisiana legislature and the Louisiana Board of Tax Appeals (the “BTA”) have been busy! On June 12, 2014, Louisiana Governor Bobby Jindal signed into law HB 863 (Act 640), which expands the jurisdiction of the Louisiana Board of Tax Appeals (the “BTA”) and changes a number of state and local tax procedures; most importantly, … Continue Reading
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