La. Admin. Code tit. 61 § V-203

Current through Register Vol. 50, No. 6, June 20, 2024

Section V-203 - Change Order Requests

A. General Provision

1. A change order request may be made to correct an error in assessment if the change does not increase the taxpayer's tax liability or the taxpayer expressly consents to the change. A change to an assessment that increases the taxpayer's tax liability is governed by R.S. 47:1966.

2. Change order requests shall be submitted via the LTC website (www.latax.state.la.us).

3. All change order requests shall comply with Louisiana Law and the Real/Personal Property Rules and Regulations of the LTC.

4. All change order requests shall require that the actual physical address of the property be identified. In the event that there is no actual physical street address, the assessor's office shall furnish the street/highway location and a brief location description.

5. Change order batches should not exceed a total of 50 change order requests, in order to facilitate speedy transmission.

6. Change order requests are subject to audit by the LTC.

7. All change order requests should be submitted to the LTC no later than noon on Thursday of each week in order to be considered on the next public meeting docket of the LTC.

8. All change order requests are subject to review by LTC staff for approval or denial by the commission at their regularly scheduled Open Meetings.

9. The assessor shall certify that the affected taxpayer(s) have been notified of the change order request that has been submitted to the LTC.

B. Form of the Change Orders

1. LTC website change order system requests shall comply with the Louisiana State Tax Commission electronic change order export specifications. These specifications can be found on the LTC website at www.latax.state.la.us.

a. Each parish assessors' office shall be identified by their federal information processing standards (FIPS) parish identification code.

b. All export data submitted to the LTC shall require utilization of the standard format currently posted on the LTC's website. Any parish that imports an individual parish change order data batch into the LTC's website must adhere to the LTC's format specifications.

c. Each parish will contact the LTC's change order supervisor to set up their individual parish login name and password. The chosen parish password should be confidentially guarded to protect the integrity of each parish's change order system.

C. Required content of all Change Orders

1. All change orders shall include the following:

a. enumerated reason for the change order as provided in all regulations of the LTC;

b. specifications identified and described in the LTC Electronic Change Order Export Specifications download file; (See §201.3.b above)

c. physical address of the property, including full numerical street address with applicable zip code. If vacant land, street/highway and brief location description must be provided.

D. Reasons for Change Orders

1. All Change Orders submitted shall delineate one of the following reasons:

a. adjudicated to parish-date adjudicated;

b. adjudicated to city of: (municipality)-date adjudicated;

c. exempt non-profit organization application filed/exclusive use verified-category: acquisition date;

d. homestead exemption-assessor's office error- acquisition date: occupancy date;

e. homestead exemption-taxpayer application- acquisition date: occupancy date;

f. special assessment level-land: improvement;

g. improvement-cancel-dual to assessment no. (provide no.);

h. improvement-cancel/not taxable-reason;

i. improvement-decrease value, error in square feet and/or classification calculation;

j. improvement-taxpayer appraisal-assessor concurs;

k. industrial exemption-exempt roll; contract no. improvement-personal property;

l. industrial exemption-expired-contract no.- expiration date;

m. land-cancel-dual to assessment no. (provide no.);

n. land-decrease value-reason;

o. personal property-cancel-business closed prior to January 1^st (August 1^st-Orleans Parish);

p. personal property-taxpayer provided additional information;

q. personal property-assessor's office error- reason;

r. public property-property donated or sold to a bona fide exempt public entity-donation or sale date;

s. public property-leased or rented to non-public party-date of lease: term of lease;

t. redemption-removed from adjudication roll. date redeemed;

u. redemption-taxpayer redeemed from tax sale- date redeemed;

v. use value-allow under category: no. of acres;

w. use value-change classification category to: no. of acres;

x. appeal;

y. other-assessor shall state reason.

2. The LTC change order reasons list is subject to periodic revision, as may be deemed necessary.

E. When a parish assessor receives notice of a decision on an appeal, the assessor shall implement the ruling, including completing and submitting a change order request to the LTC, within a reasonable time, which shall not exceed 15 calendar days from the decision becoming final. A LTC decision is final when either:

1. the appeal period of 30 days has run without a petition for judicial review having been filed; or

2. after disposition of a petition for judicial review under R.S. 47:1998.

F. Whenever a change order request is approved by the LTC, the assessor's website and all lists maintained by the assessor shall be updated to reflect such approval.

La. Admin. Code tit. 61, § V-203

Promulgated by the Department of Revenue, Tax Commission, LR 31:700 (March 2005), amended LR 32:426 (March 2006), Amended LR 481518 (6/1/2022), Amended LR 491036 (6/1/2023).

AUTHORITY NOTE: Promulgated in accordance with the Louisiana Constitution of 1974, Article VII, Section 20 (A)(1); R.S. 47:1703, R.S. 47:1703 A., R.S. 47:1703.1.B., R.S. 47:1835, R.S. 47:1837, R.S. 47:1952, R.S. 47:1966, R.S. 47:1990, and R.S. 47:1991.