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Jay Adams can be reached at jadams@joneswalker.com or 504.582.8364.

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 response to Hurricane Ida, Governor John Bel Edwards issued a statewide state of emergency order on August 26, 2021. As such, any property, including buildings, structures, or personal property that was damaged, destroyed, or rendered nonoperational by Ida “shall” be subject to reassessment by the assessor. In fact, the Louisiana Tax Commission (Commission) recently issued Statewide Advisory No. 03-2021 encouraging any taxpayer whose property was destroyed, damaged, or rendered nonoperational due to Ida to document all damages and submit appropriate documentation, including photographs, to their assessor.Continue Reading Property Damage Suffered as a Result of Hurricane Ida Must be Considered by Assessors into Determining the Fair Market Value

Reprinted from Tax Notes State, April 27, 2020, p. 537

“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 shops, barbershops, and beauty salons, as well as places of amusement such as concert halls and movie theaters. For many

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

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 to amendments that can dramatically impact the value of personal property and thereby, the ultimate amount of taxes paid by taxpayers. Every year proposals are made to amend the tables providing the average economic lives of most business assets in Chapter 25 of the Commission’s Rules and Regulations. In addition, there have been perennial disputes over the methodologies to value oil and gas and other types of wells as well as how to value pipelines.
Continue Reading Louisiana Tax Commission Sets Dates and Schedule for 2021 Rules and Regulations Process

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 order requests, tax sale certifications and similar matters.

In addition, the Advisory explains that JBE 2020-41 continues the suspension of 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 30, 2020.Continue Reading Louisiana Tax Commission Issues Additional Guidance on Hearings and Property Tax Filing Deadlines