It’s that time to act quickly or lose your rights to contest property tax valuations for real property and business personal property. The “open rolls” period in any Louisiana parish is the annual opportunity for taxpayers to check property tax assessments and determine whether they are correct. More importantly, it is a time to act
The 2025 Regular Session of the Louisiana Legislature convened April 14, 2025, and adjourned June 12, 2025. The first regular session of the new term saw legislation on several hot-button issues, including 944 bills (696 in the House/248 in the Senate), 24 constitutional amendments, and 751 resolutions and study requests. For fiscal year 2025-2026, the
Nearing the end of the 2025 Regular Legislative Session, on June 11, 2025, the Louisiana Legislature passed Senate Bill No. 244 (“SB 244”), which brings significant changes to Louisiana’s oilfield site remediation statute, commonly known as “Act 312” (found at La. R.S. § 30:29). Act 312 applies to cases where environmental damage is alleged from historical
The 2024 Regular Session of the Louisiana Legislature ended on June 3, 2024. The first regular session of the new term saw legislation on several hot-button issues, including criminal justice reform, reorganization of state governmental entities, insurance reform, education, public access to government records, public libraries, protection of the Louisiana seafood industry, and improvements to
The property tax “open rolls” period is here for Louisiana taxpayers. While this annual inspection period is important in any year, legislation which took effect in 2022 has altered the process of appealing a parish assessor’s valuation determination. Therefore, it is critical for taxpayers to take early and appropriate action.
The “open rolls” period in
The 2023 Regular Session of the Louisiana Legislature wrapped on June 8, 2023. During this session, the Louisiana Legislature enacted a number of bills in the energy and environmental sector of the law. Below is a brief summary of all new relevant adopted provisions:
Energy
Act 150 (SB 103) changes the name of the Department
Because it was a fiscal session, the Louisiana Legislature enacted a number of key tax changes in the 2023 Regular Session that concluded on June 8, 2023. Below you will find the important substantive tax updates and their implications for taxpayers, which are addressed by tax type. A number of these changes represent welcome relief for
The property tax “open rolls” period is here for Louisiana taxpayers. This annual inspection period is important in any year, but this year early and appropriate action is critical in light of recent legislation that affects the process of appealing a valuation determination by a parish assessor.
The “open rolls” period in any Louisiana parish
On October 20, 2020, the Louisiana Supreme Court issued a major decision in an ad valorem (property) tax case involving oil and gas wells. D90 Energy, LLC v. Jefferson Davis Parish Board of Review, 2020-C-200 (La. 10/20/2020).
D90 Energy, an independent oil and gas operator, purchased from Goldking two gas wells and one salt-water
On March 27, 2020, President Trump signed H.R. 748, the Coronavirus Aid, Relief, and Economic Security Act (Public Law No: 116-136, the “CARES Act” or the “Act”). Title I of the CARES Act creates the Paycheck Protection Program (discussed in more detail here). Generally speaking, the Paycheck Protection Program permits certain small businesses to