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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 deadine until May 1st.  Wendy Aguillard, Assessor of Calcasieu Parish, extended the due date for all LAT forms, including LAT 5 forms, until May 1, 2020. Under applicable state law, LAT forms are due on April 1st of each reporting year. Every assessor has the statutory authority to grant a 30 day extension to file those reports.

The LAT 5 is used to report the vast amount of business assets, including 1) Inventory and Merchandise: 2) Fixtures and Furniture; 3) Machinery and Equipment; 4) Leasehold Improvements and 5) Consigned Goods, Leased, Loaned or Rented Equipment, Furniture, etc.  The normal deadline to file the LAT 5 is April 1 of each year. The LAT 5 form, as well as other LAT reporting forms, can be found on the Louisiana Tax Commission’s website under the “Forms, Reports, Regulations” tab.

Note that the extension for filing LAT 5 forms in Orleans Parish and Iberville Parish, unlike the extension is Calcasieu, does not apply to any other LAT forms. These extensions are inconsistent with the general rendition filing deadline of at least April 13, 2020, set forth in guidance issued by the Louisiana Tax Commission in the Statewide Advisory 02-2020. Also refer to our post from 3.25.20 regarding the Advisory.

If you have any questions about the due date of the LAT forms applicable to your business, it is advisable to contact the assessor’s office in the parish where your property is located.

© 2020 Jones Walker LLP


About this Author

Jay Adams Estate Attorney Jones Walker New Orleans

Jay Adams is a partner in the Tax Practice Group and leader of the state and local tax team. Through partnering with his clients, Jay has developed a broad knowledge of the energy, manufacturing, healthcare, transportation, and retail industries that allows him to provide comprehensive and cost-effective advice in those areas.

For more than 25 years, Jay has represented clients in matters involving virtually every type of state and local tax and in numerous jurisdictions. He has successfully represented clients in landmark Louisiana tax cases...