LA HB500

Taxpayers receiving a tax assessment notice have 60 calendar days to pay, appeal to the Board of Tax Appeals, pay under protest, or agree to mediation within 15 calendar days

Mediation between taxpayers and collectors must be completed within 45 calendar days of the agreement, with costs shared equally unless otherwise agreed, and all mediation is nonbinding unless parties agree otherwise in writing

Louisiana Uniform Local Sales Tax Board policy advice issued after January 1, 2025 binds local collectors, though collectors may appeal within 20 calendar days to the Local Tax Division of the Board of Tax Appeals

Private letter rulings from the Board bind local tax collectors and must be posted in redacted form on the Board's website within 10 days; either party may seek de novo review by the Local Tax Division within 20 days of certified mailing

Board of Tax Appeals judges must adhere to Canons 1 through 3 of the Code of Judicial Conduct, and the Board is required to hear and "timely decide" tax disputes at minimum expense to taxpayers