Senior, Veteran and Disability Property Tax Relief in Louisiana
Property tax exemptions, freezes and credits in Louisiana for seniors, disabled veterans and people with disabilities.
Short 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. La. Const. art. VII, § 18(G)
| 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) |
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| 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. |
| 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. |
| 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 |
More Louisiana property tax & homestead exemptions
- The Homestead Exemption in Louisiana
- Appealing Your Property Tax Assessment in Louisiana
- All Louisiana property tax & homestead exemptions rules
FAQ
Do seniors get a property tax exemption in Louisiana?
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).
Do disabled veterans pay property tax in Louisiana?
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).
Is there a property tax exemption for people with disabilities in Louisiana?
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.
What property tax relief programs does Louisiana offer?
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.
Last verified against official sources: October 30, 2026.
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General legal information, not legal advice. Laws change and local rules can differ; check the linked official source or talk to a lawyer about your situation.