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

Today, in compliance with Proclamation No. JBE 2020-30, which was issued by Governor Edwards on March 16, 2020, the Louisiana Tax Commission (LTC) issued Statewide Advisory 02-2020 suspending and continuing without date all LTC appeal hearings. The LTC will continue to meet telephonically to consider ad valorem property tax change order requests, tax sale certifications and similar matters.

In addition, the Advisory explains that JBE 2020-30 suspends the statutory April 1, 2020 deadline for filing personal property renditions with local assessors (for property owners other than public service companies) and annual reports of public service companies with the LTC to at least April 13, 2020.

Public service companies that file annual reports for public service properties with the LTC should be able to rely on the extension provided in the Advisory.

For all other owners of personal property that are required to file renditions with the local assessor, the best practices to follow are:

  • File your rendition with the local assessor on or before April 1, 2020; or

  • Request in writing (an e-mail should suffice) an extension of time not to exceed 30 days from the local assessor and obtain a written (an e-mail should suffice) confirmation of any such extension granted by the local assessor (La. R.S. 47:2324 provides that upon written request, the local assessor may grant an extension of time to file a personal property rendition of up to 30 days).

In order to avoid penalties, including but not limited to the potential loss of rights to contest the assessor’s determination of fair market value of the subject property, property owners must file the required renditions/reports on a timely basis.  Property owners must be vigilant every year, but especially this year, to timely file all renditions (local assessors) or annual reports (LTC).

© 2020 Jones Walker LLPNational Law Review, Volume X, Number 85

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About this Author

Bill Backstrom, Tax, estates Attorney, Louisiana, Jones Walker Law FIrm
Partner

Bill Backstrom leads the firm's Tax & Estates Practice Group. His practice, for more than 30 years, has focused primarily on state and local tax matters in Louisiana and on a multistate basis. These matters include tax and business planning, utilization of tax and business incentives, audits, government relations, administrative appeals, judicial appeals, and legislative matters.

Mr. Backstrom is a Board Certified Tax Specialist as certified by the Louisiana Board of Legal Specialization. He is a frequent lecturer and author on a variety of tax topics, including all...

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