The Louisiana Board of Tax Appeals (the "Board") operates between the hours of 8:30 a.m. and 4:30 p.m. Monday through Friday except on state holidays.
The Board's offices are located in the Iberville State Office Building, Suite 1-301, at 627 N. Fourth Street, Baton Rouge, Louisiana. The State no longer allows us to validate parking. Nearby parking garages include the Welcome Center garage, the One American Place garage and the Galvez garage.
The Board is an independent body that was established more than 75 years ago to provide taxpayers with an accessible, fair and efficient system of resolving controversies with Louisiana Department of Revenue ("DOR"). It is the constitutionally created trial court for tax disputes.
In 2014, the Legislature enacted a historic expansion of the Board’s jurisdiction to include appeals from the decisions of Local Sales Tax Collectors. In 2019, the people of Louisiana expanded the Board's jurisdiction to constitutional tax questions and all matters related to state or local taxes or fees.
The Board is the tax court for the people of Louisiana. The Board’s role is to preserve the State or Local Tax Collector’s right to collect all taxes owed under the law, while at the same time protecting the taxpayer's right to an inexpensive, convenient, prompt, and fair determination of tax disputes.
The Board consists of three attorney members, appointed by the Governor and confirmed by the Senate. The Board is not part of DOR or any other taxing agency. A taxpayer who disagrees with an assessment they receive from a State or Local Tax Collector, or disputes the collector’s denial of their refund claim may appeal to the Board.
Following a hearing, the Board will issue comprehensive written decisions, which are based upon Louisiana law, both statutory and jurisprudential, and Board precedent.
The Board is an independent quasi-judicial entity that comprises three attorney members who are tax law experts appointed by the governor and confirmed by the Senate.
It is our top priority to provide taxpayers with an equitable, expeditious, and cost effective forum for the review of their appeals.
The Board hears and decides appeals filed by taxpayers who have received adverse decisions from the Louisiana Department of Revenue or a Local Sales Tax Collector. The Board is not involved with property taxes.