ABOUT US

The Louisiana Court of Tax Appeals (the "Tax Court") 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. Nearby parking garages include the Welcome Center garage, the One American Place garage and the Galvez garage.

The Tax Court 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. 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. It has the full authority of a district court.

The Tax Court serves all the people of Louisiana. The Court’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 full Board consists of three attorney members, appointed by the Governor and confirmed by the Senate. It is not part of the Louisiana Department of Revenue 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 a comprehensive written decision, based upon Louisiana law, both statutory and jurisprudential, is rendered and the parties can then appeal to the relevant Court of Appeals.

MAP OF CAPITOL PARK (including board's offices and parking)

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