Question 1

What is the homestead exemption in Louisiana?

Accepted Answer

Louisiana exempts a bona fide homestead from property tax on the first $7,500 of assessed valuation. To qualify, the taxpayer must own and occupy the homestead on or before December 31 of the calendar year in which the exemption is claimed. Heirs in the direct line who own the home in indivision may receive the full exemption if they claim no other homestead exemption.

Question 2

Do seniors get a property tax exemption in Louisiana?

Accepted Answer

Owners 65 or older who receive the homestead exemption can apply for the "special assessment level": the home's assessment is not increased above its total assessment for the first year the owner qualifies, as long as the owner stays qualified. It is not available if the owner's adjusted gross income on the federal return for the year before applying exceeds $100,000; starting with tax year 2026 that limit is adjusted each year by the Consumer Price Index. Apply by filing a signed application with the parish assessor (in Orleans Parish, the district assessor).

Question 3

Do disabled veterans pay property tax in Louisiana?

Accepted Answer

On top of the homestead exemption on the first $7,500 of assessed value, a veteran with a VA service-connected disability rating of 50% to under 70% is exempt on the next $2,500 of assessed value, and a veteran rated 70% to under 100% on the next $4,500. A veteran rated 100% unemployable or totally disabled is exempt on the remaining assessed value of the homestead. A surviving spouse who occupies and still owns the home can qualify. Veterans rated 50% or more can also apply for the special assessment level (assessment freeze).

Question 4

Is there a property tax exemption for people with disabilities in Louisiana?

Accepted Answer

The same special assessment level (assessment freeze) is available to homestead owners who are permanently totally disabled, as determined by a final non-appealable court judgment or certified by a state or federal agency that makes disability determinations. The same adjusted gross income limit applies.

Question 5

How much can a home's assessed value go up each year in Louisiana?

Accepted Answer

In a reappraisal year, if the assessed value of a home with the homestead exemption rises by more than 50% over the previous year, the tax increase is phased in over four years (one-fourth of the increase in the first year, one-half in the second, three-quarters in the third, the full amount in the fourth). The phase-in ends if the property is sold or transferred. Property is reappraised at least every four years.

Question 6

What property tax relief programs does Louisiana offer?

Accepted Answer

If a homestead is damaged or destroyed in a disaster declared by the governor, the owner can keep the exemption while rebuilding by filing an annual affidavit of intent to return and reoccupy the home with the parish assessor. The owner has five years from December 31 of the tax year of the disaster to return, and the statute allows further limited extensions with supporting documentation.

Question 7

How do you appeal a property tax assessment in Louisiana?

Accepted Answer

The assessor's assessment can be reviewed first by the parish governing authority, then by the Louisiana Tax Commission, and finally by the courts, following procedures set by law.

Senior exemptions and freezes	Owners 65 or older who receive the homestead exemption can apply for the "special assessment level": the home's assessment is not increased above its total assessment for the first year the owner qualifies, as long as the owner stays qualified. It is not available if the owner's adjusted gross income on the federal return for the year before applying exceeds $100,000; starting with tax year 2026 that limit is adjusted each year by the Consumer Price Index. Apply by filing a signed application with the parish assessor (in Orleans Parish, the district assessor). A constitutional amendment proposed by Acts 2025, No. 220 would raise the income limit to $150,000 starting January 1, 2027, if ratified. Source: La. Const. art. VII, § 18(G)
Veteran exemptions	On top of the homestead exemption on the first $7,500 of assessed value, a veteran with a VA service-connected disability rating of 50% to under 70% is exempt on the next $2,500 of assessed value, and a veteran rated 70% to under 100% on the next $4,500. A veteran rated 100% unemployable or totally disabled is exempt on the remaining assessed value of the homestead. A surviving spouse who occupies and still owns the home can qualify. Veterans rated 50% or more can also apply for the special assessment level (assessment freeze). A constitutional amendment proposed by Acts 2026, No. 39 would change § 21(K)(1) starting January 1, 2027, if ratified. Source: La. Const. art. VII, § 21(K); art. VII, § 18(G)
Disability exemptions	The same special assessment level (assessment freeze) is available to homestead owners who are permanently totally disabled, as determined by a final non-appealable court judgment or certified by a state or federal agency that makes disability determinations. The same adjusted gross income limit applies. Source: La. Const. art. VII, § 18(G)(1)(a)
Other relief (credits, deferrals, circuit breakers)	If a homestead is damaged or destroyed in a disaster declared by the governor, the owner can keep the exemption while rebuilding by filing an annual affidavit of intent to return and reoccupy the home with the parish assessor. The owner has five years from December 31 of the tax year of the disaster to return, and the statute allows further limited extensions with supporting documentation. Source: La. R.S. 47:1703

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