Appealing State and Local Taxes - The Louisiana State Board of Tax Appeals (LaSBA)
About
About Appealing State and Local Taxes - The Louisiana State Board of Tax Appeals (LaSBA)
The Louisiana State Board of Tax Appeals (BTA) is an independent group. It helps taxpayers and tax authorities. The BTA offers a fair and easy way to settle tax disputes. The BTA handles a range of tax-related disputes involving both state and local taxes. It is a trial court for tax disputes in Louisiana. It has three attorney members, all of whom must be experts in tax law.
The BTA’s primary role is to hear and decide appeals about state and local taxes. This includes disputes over assessments, denials of refund claims, and other tax-related controversies. The Board wants to give taxpayers a fair, quick, and affordable way to review their appeals.
Dealing with the Louisiana Board of Tax Appeals (BTA) often involves settling tax disputes at the state or local level.
You can learn more about filing a petition to the BTA through the Rules and Regulations of Procedure and Practice Before the Louisiana Board of Tax Appeals or visit the official website, https://www.labta.la.gov.
What You Need to Know
The LaBTA is an independent agency. It handles tax disputes for Louisiana state and local taxes. It serves as a quasi-judicial body separate from the Department of Revenue.
The LaBTA has jurisdiction over the following types of disputes involving:
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State and local income tax
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Sales and use tax
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Severance tax
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Withholding tax
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Franchise tax
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Refund denials
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Audit assessments
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Local sales/use tax (via the Local Tax Division)
Anyone, business, or legal group with a tax dispute in Louisiana with a Louisiana taxing authority.
File a written petition with the BTA. You can do this using electronic methods on the BTA’s website or through the postal service. The petition must include:
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Your name and address
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A description of the dispute
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Relevant tax periods and amounts
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A copy of the notice from the taxing authority (e.g., assessment or denial)
All appeals need an original, signed petition. Also, provide three (3) copies of the petitions, attachments, other pleadings, and memoranda to the Board.
All pleadings must have the following caption:
BOARD OF TAX APPEALS STATE OF LOUISIANA
…………………………Petitioner
v. Department of Revenue
Respondent
B.T.A. Docket No…..
Usually, within 30 days of receiving a notice of assessment or refund denial. However, deadlines can vary depending on the tax type and issue.
Generally, no. Most property tax matters go through parish-level assessors and the Louisiana Tax Commission.
A signed original and three (3) copies of the petition must be sent to the Board’s office by personal delivery, mail, or by other delivery services. Each appeal petition gets a date stamp when the signed original arrives at the Board’s office. The date stamp indicates the date of filing.
Efiling of pleadings is available exclusively through eFileLA. A link to eFileLA is provided here. The board will not accept emailed pleadings. Pleadings may be faxed or filed only by strictly complying with Rule 3.1.
People can represent themselves, but businesses need an attorney licensed in Louisiana. It is strongly recommended to seek legal help due to the complexity of tax law. For more information, see Finding and Hiring a Lawyer.
After you file, the BTA will give you a docket number. Then, the opposing party, usually the Department of Revenue or a local collector, must respond. The case may proceed through:
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Informal resolution
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Pre-trial conferences
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Discovery
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Evidentiary Hearing (similar to a court trial)
You can appeal decisions to the parish district court following LSA-R.S. 47:1434. You typically must file the appeal within 30 days of the final judgment.
Yes, many cases informally settle before a full hearing. Taxpayers should negotiate or ask for a review before or during the BTA process.
Hearings are similar to civil court trials. These may involve:
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Witness testimony
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Introduction of evidence
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Legal arguments
Yes, most hearings remain public unless the court grants a confidentiality request.
It varies. Simple cases may be resolved in months; complex matters can take longer, especially if a formal opinion is required.
The Board’s office is located on the first floor of the Iberville State Office Building:
627 N. Fourth St.
Baton Rouge, LA 70802
The Board’s office will be open each business day, except for legal State and Federal holidays. All pleadings will be accepted and stamped filed between the office hours of 8:30 A.M. and 4:30 P.M.
Visit the official website: https://www.labta.la.gov
How to Resolve a State or Local Tax Dispute with the LaBTA
How to Resolve a State or Local Tax Dispute with the LaBTA
If you disagree with a decision by a state or local tax authority in Louisiana, such as receiving a tax assessment, being denied a refund, or having to pay a tax under protest, you have the right to challenge that decision through the Louisiana Board of Tax Appeals (LaBTA). The LaBTA provides a structured process to resolve disputes fairly and efficiently, often without the need for a full hearing.
The process begins when you receive a notice or decide to file a claim, and it continues through several important steps, including filing a petition, paying any required fees, and potentially attending a hearing. Below is a step-by-step guide to help you understand and navigate the process.
Steps To Resolving a State or Local Tax Dispute with the LaBTA
You usually start the process when:
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You receive a tax assessment (state or local)
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A refund request is denied
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You want to challenge a tax you had to pay under protest
Go to labta.louisiana.gov to get the proper petition form. The form must include the following:
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A description of the issue
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Supporting documentation (e.g., assessment notice, refund denial)
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A statement of facts and legal basis for your claim
All pleadings shall have the following caption:
BOARD OF TAX APPEALS STATE OF LOUISIANA
…………………………Petitioner
v. Department of Revenue
Respondent
B.T.A. Docket No…..
Deadlines:
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30 or 60 days from the date of the tax agency’s final action (depending on the issue)
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Missing the deadline could cause the case to be dismissed
You can send a signed original and three (3) copies to the Board's office. Use personal delivery, mail, or other delivery services. Each petition of appeal will be date-stamped on the day the signed original is delivered to the Board’s office. The date stamp indicates the date of filing.
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State taxes may be free or low-cost.
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Local tax disputes often have a filing fee based on the amount in dispute.
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Fee waivers may be available in certain hardship situations.
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You must pay the full balance within 60 days. If not, the Board will dismiss your petition. Then, your debt goes to the Office of Debt Recovery.
You can learn more about the filing fee schedule in Rule 16: Filing Fees, Fees, and Mileage of Witnesses.
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BTA assigns your case a docket number.
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They notify all parties and schedule a preliminary status teleconference.
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Parties may exchange evidence and conduct discovery (similar to a court)
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There may be opportunities for settlement through negotiation or mediation. The vast majority of petitions filed with the Board are resolved without the necessity of a hearing.
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A pre-trial brief may be requested in complex cases.
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If the parties can’t resolve the dispute, the Court will set a hearing date. The parties will receive a notice by registered mail or electronically, as the law requires.
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The Board holds the formal proceeding. It includes the Board Chairman and two Board Members. Board Members can ask witnesses questions, request more info, and inquire about any facts not already shared with the Board.
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The Chairman can decide if each party makes a short opening statement. If not, the petitioner can start presenting their case right away
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Each side presents evidence, testimony, and legal arguments. A hearing is like a trial. It has witnesses, exhibits, and follows rules for evidence and procedure.
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At the end of the hearing, the Chairman can allow parties to make a closing statement.
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Can be held in Baton Rouge or via video conferencing in some cases. Generally, attendance at a hearing by the petitioner or the petitioner’s representative is mandatory.
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A written ruling is issued based on facts and law.
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This may include orders for refunds, cancellations of assessments, etc.
See Rule 14: Judgments.
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If you disagree with the outcome, you can appeal to the parish district court per LSA-R.S. 47:1434.
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You must file the appeal within 30 days of the BTA judgment.