1. A. Any taxpayer/owner who has a claim against a political subdivision for ad valorem taxes erroneously paid, may present such claim to the Louisiana Tax Commission. The claim may be presented on the form in this section and shall be presented as follows:

   1. 1. The claim shall be presented to the Tax Commission in writing within three years of the erroneous payment.

   2. 2. The presentation of the claim shall include:

      1. a. the name of the parish in which the property is located and, in Orleans Parish, the number of the district;
      2. b. the name and address of the property owner;
      3. c. the amount of tax paid in error;
      4. d. the assessment number, tax bill number, account number, or any other numerical designation of the property on the assessment rolls.

   3. 3. The person who presents the claim shall:

      1. a. present proof of an erroneous payment by evidence such as a receipt to the claimant, or a canceled check issued in payment; and

      2. b. present proof that he or she:

         1. i. is the person who made the erroneous payment by evidence such as a receipt to the claimant, or a canceled check issued in payment; or
         2. ii. is a bona fide representative of the person who made the erroneous payment by evidence such as proof of status of responsible employee or officer, or affidavit or contract of employment as attorney, accountant, or other representative; or, by proof of status as custodian, trustee, executor, or other legal capacity, or other showing of capacity of representative of the claimant; or
         3. iii. has succeeded to or otherwise possesses the right to present the claim.

   4. 4. The claim shall show the nature of the error. Payment of taxes on property which was eligible for homestead exemption, or was exempt from taxation by Article VII, Section 21 of the Constitution of 1974, or other provision of law is erroneous payment. Dual payment, or payment on dual or multiple assessments of the same property is erroneous payment.

      1. a. In the case of dual payment or dual assessment, the claim shall particularly identify the property on which dual payment was made.
      2. b. In the case of a claim of exemption, the claimant shall provide proof of the basis of the exemption.
      3. c. There is no erroneous payment when the taxpayer questions the accuracy of an assessment, but has not appealed the assessment by regular administrative process.

   5. 5. If it is reasonably available to the claimant, the presentation shall include:

      1. a. except in Orleans Parish, the number of the ward in which the property is located; or, in the case of business personal or movable property, the number of the ward in which the property was taxed;
      2. b. the property classification, such as land, improvement, machinery and equipment, furniture and fixtures, inventory, or similar classification.

   6. 6. The claim must be presented to the Tax Commission within three years of the erroneous payment. The date of payment shall be shown by a dated receipt from the tax collector; or, by a date marked by the collector on the check on the date of payment or processing; or, if neither is available, the date of processing, or cancellation marked by the bank in which the check was deposited.

      1. a. The claim should be sent with return receipt requested to provide proof of receipt by the Tax Commission. If it is not sent in this manner, the postmark date indicated on the envelope shall be the date on which the claim is made to the Tax Commission for determination of a timely filed claim.
   7. 7. A copy of the claim shall be forwarded to the assessor and the assessor shall, within 30 calendar days after receipt thereof, advise the Tax Commission whether a refund is due to claimant using Form 3507.B. If the assessor advises the Tax Commission that a refund is due the claimant, the Tax Commission shall duly examine the merits and correctness of each such claim, and shall make a determination thereon within 30 calendar days of receipt of the assessor’s response. If the assessor advises the Tax Commission that the refund is not due, then the Tax Commission shall deny the claim within 30 calendar days of receipt of the assessor’s response. If the assessor fails to respond within 30 calendar days, then the request will be deemed to be approved by the assessor and the Tax Commission shall duly examine the merits and correctness of each such claim, and shall make a determination thereon within 30 calendar days.

   8. 8. There will be refund of taxes paid in error only in the limited circumstances allowed by R.S. 47:2132. In all other cases, a credit against future taxes owed shall be the remedy.

      Form 3507.A
      Claim for Refund or Credit
      of Taxes Paid in Error

      I. Claimant:

      Name ____________________________________________________

      Mailing Address __________________________________________

      City State Zip ___________

      II. Property:

      Parish ________ District (If Orleans Parish) _________ Ward ____

      Assessment No. _______________ Tax Bill No. _____________

      Amount of Tax Paid in Error _________Description of property:

      III. Basis of Claim:

      Dual or multiple payment _____________________________________

      Payment on non-existent property ______________________________

      Payment on property in which taxpayer no longer has an interest _____

      Property is eligible for homestead exemption _____________________

      Clerical error in assessment rolls _____________________________

      Other _____________________________________________________

      The following documents are attached to this form as proof of the basis for this claim:

      __________________________________________________________

      __________________________________________________________

      IV. Proof of Payment:

      _________________ Copy of canceled check(s) (both sides)

      _________________ Receipt to the Claimant

      V. Date of Erroneous Payment:

      The following proof of payment is attached:

      _________________ Copy of canceled check(s) (both sides)

      _________________ Receipt to the Claimant

      _________________ Other

      VI. Standing

      The following proof that the claimant is the person who made the erroneous payment, is a bona fide representative of the person who made the erroneous payment or has succeeded to or otherwise possesses the right to present the claim is attached:

      _________________ Receipt to Claimant or canceled check

      _________________ Proof of status as responsible employee or officer

      _________________ Affidavit or Contract of Employment as attorney, accountant or other representative, or

      ________________ Other proof of status as legal representative of Claimant

      VII. Signature: _____________________________________________

      Property Owner/Authorized Agent

      Be Completed at Office of Louisiana Tax Commission

      Claim received, Date Assessor consulted, Date __________

      Assessor's Response: Approve Disapprove Date ______

      Other ___________________________________

      Initial Response to Taxpayer

      Documentation requested _____________________ Date ___________

      Received Date ____________________

      Decision

      Approved _________ Denied _________ Date __________________

      Reason for Denial ___________________________________________

      Reason ____________________________________________________

      Refund or Credit

      Property is eligible for homestead Yes No ________

      Parish has alternative procedure Yes No ________

      Form 3507.B
      Assessor Notification of
      Possible Claim for Refund or Credit
      for Taxes Paid in Error
      (To Be Completed by Assessor)

      Claimant:

      Name ____________________________________________________

      Mailing Address __________________________________________

      City ________________________ State _______ Zip ___________

      Property:

      Parish ___________ District (If Orleans Parish) _________________

      Ward _____ Assessment No.__________ Tax Bill No. ___________

      I have received and reviewed the Claim for Refund or Credit of Taxes Paid in Error (Form 3507.A) for the above referenced claimant and property. Based upon my review, I have determined that:

      The claimant is due a refund or credit for taxes erroneously paid in the amount of $ _______________ due to (describe reason(s) for refund or credit) ______________________________________________________.

      This property is _______ is not _______ eligible for the homestead exemption.

      My parish does _______ does not _______ have an alternative procedure for providing for refunds of ad valorem taxes erroneously paid.

      ______ No refund or credit for taxes erroneously paid is due. (Reason(s) for denial)

      __________________________________________________________

      __________________________________________________________

      ___________________________________________________Assessor

Authority Note

AUTHORITY NOTE: Promulgated in accordance with R.S. 47:1837 and R.S. 47:2108.1.

Historical Note

HISTORICAL NOTE: Promulgated by the Department of Revenue and Taxation, Tax Commission, LR 16:1063 (December 1990), amended LR 19:212 (February 1993), LR 20:198 (February 1994), LR 22:117 (February 1996), LR 23:209 (February 1997), amended by the Department of Revenue, Tax Commission, LR 24:494 (March 1998), LR 32:441 (March 2006), LR 49:1064 (June 2023).