As we have written before, any property owner whose property has been damaged or rendered non-operational as a result of an emergency declared by the governor can seek a reduction in the value of their affected property even though January 1st has passed. See La. R. S. 47:1978.1. On March 23, 2022, Louisiana
Jay Adams
Louisiana Tax Commission Online Appeals Portal is OPEN for the Tax Year 2021
The Louisiana Tax Commission Online Appeals Portal is OPEN for the Tax Year 2021 (2022 Orleans Parish) on the LTC website.
To file an appeal:
- Go to http://www.latax.state.la.us/Default.aspx
- Click Appeals
- Click File an Appeal
- Follow prompts and upload supporting documents. If supporting documents are a large file, please email them directly to: Malveaux@la.gov
If you…
Property Damage Suffered as a Result of Hurricane Ida Must be Considered by Assessors into Determining the Fair Market Value
In response to the pandemic, the Jones Walker SALT team published an article regarding La. R.S. 47:1978.1 and its mandate that property damaged, destroyed, or rendered nonoperational due to an emergency declared by the governor was subject to reassessment, including the consideration of additional obsolescence, as a result of that physical and financial damage.
In…
One Bourbon, One Scotch and One Appraisal. . . It’s Time to Inspect the Property Tax Rolls!

Not that Louisiana property tax issues will make one want to imbibe, but it is that time of the year when the assessment rolls are open for review in Louisiana. The open book dates are currently published on the website of the Louisiana Tax Commission. Most of the rolls will be open the last…
Louisiana Governor Has Now Signed Law Removing 20-Year Carryover Limitation on Net Operating Loss (NOL) Deduction for Corporate Income Tax Purposes
Louisiana’s Governor, John Bel Edwards, has now signed into law SB 36 (enacted as Act 459), which eliminates the prior 20-year carryover period limitation imposed on the available deduction for net operating losses (NOLs) for Louisiana corporate income tax purposes.
Act 459 amends La. R.S. 47:287.86(B) to provide that all NOL deductions claimed on…
Louisiana Tax Commission Issues Hearing Notice for 2022 Rulemaking Sessions
The Louisiana Tax Commission issued its Hearing Notice for its 2022 Rulemaking Sessions. Unlike many agencies, the Tax Commission invites anyone with suggestions for amending current regulations or even adopting new regulations to participate by presenting a proposal for consideration. If you have an issue with the property tax regulations as adopted by the…
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…
Jay Adams 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
…
Things are still Cookin’ with SALT in New Orleans!
Nothing makes a Friday a bit brighter than an random act of kindness. My neighbor dropped these beautiful and delicious, and hot, glazed doughnuts from La Petite Sophie to Carla and me this morning. So glad I hadn’t had breakfast yet!
Have a great weekend!

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…
