Louisiana · Property tax exemptions · Updated Oct 2026
Louisiana property tax exemptions
Homestead, senior, veteran, disability and surviving-spouse breaks in Louisiana: what each one is worth, who qualifies, how to apply and the deadline, in plain English.
$75,000homestead exemption
Yessenior break
Up to full exemptiondisabled veterans
December 31homestead deadline
0.55%median tax rate
Exemptions by group
Every break for one group on one page, with step-by-step instructions and the tools set for that group.
Exemption for Surviving Spouses of Service Members and First Responders Killed on Duty, Homestead Exemption, Special Assessment Level (assessment freeze) …
Where to apply in Louisiana
Your parish assessor decides homestead exemptions and the special assessment level (in Orleans Parish, the Orleans Parish assessor). You apply in person at the assessor's office in the parish where the home is.
The office that handles property in each Louisiana county, with its phone number. In some places another office takes exemption applications; the “Where to apply” box above says which.
The first $7,500 of assessed value is exempt. Homes are assessed at 10% of market value, so this covers about the first $75,000 of market value. It applies to state, parish and special taxes, but not to most city (municipal) taxes. It does cover city taxes levied for schools, and in Orleans Parish it also covers city general, school and levee taxes.
Who qualifies
You own the home and live in it as your primary residence (bona fide homestead), and you own and occupy it by December 31 of the tax year. Only one homestead exemption per person in Louisiana. A surviving spouse or former spouse who lives in the home keeps the exemption. Mobile homes count even if you do not own the land.
How to apply
Go in person to your parish assessor's office and sign the homestead application. Bring a recorded copy of your act of sale (deed) and a photo ID showing the property address. If a married couple owns the home together, only one needs to appear (Jefferson Parish).
Deadline
You must own and live in the home by December 31 of the tax year you claim. Apply during that year; East Baton Rouge says it cannot be applied to past years.
Renewal
One-time. It stays while you own and live in the home. The assessor mails a homestead card each fall to confirm it; tell the assessor if you move. Reapply if the title changes.
Freezes the assessed value of your home at the level of the first year you qualify. Your tax rate (millage) can still change, so your bill can still go up. The freeze ends if the home's value rises more than 25% from construction, or when the home is sold.
Who qualifies
You get the homestead exemption on the home and are one of: 65 or older (East Baton Rouge Parish: by January 1 of the year you qualify; Jefferson Parish: by the end of the year you apply, so ask your assessor); a veteran with a VA service-connected disability rating of 50% or more; permanently totally disabled (certified by a state or federal agency or a court); or the owner of a home whose service member was killed in action, missing in action or a POW over 90 days. A surviving spouse keeps the freeze if 55 or older or with minor children (spouse of a 65+ owner), or 45 or older or with minor children (spouse of a 50%+ disabled veteran).
Income limit
Federal adjusted gross income for the year before you apply may not exceed $100,000, adjusted yearly for inflation from tax year 2026 (East Baton Rouge Parish lists $102,700; Jefferson Parish says to call for the current figure). Married filing separately: both returns are added together. Act 220 of 2025 would raise the limit to $150,000 from January 1, 2027 (indexed from 2028) if voters approve it at the November 3, 2026 statewide election.
How to apply
File a signed application in person with your parish assessor (you, your spouse or a legal representative can sign). Bring proof of your federal adjusted gross income for the prior year (your federal tax return). Disabled civilians bring the Social Security 'Benefit Verification Letter' (East Baton Rouge Parish); disabled veterans bring proof of their VA rating. Ask your assessor what else to bring.
Deadline
Apply with the assessor during the tax year you want the freeze to start. No fixed statewide date is set in the Constitution; ask your assessor.
Renewal
Owners 65+ and permanently totally disabled owners do not reapply. Owners under 65 (for example, disabled veterans) must certify their income to the assessor each year.
Additional Homestead Exemption for Disabled Veterans
On top of the $7,500 homestead exemption: 50%-69% VA rating, the next $2,500 of assessed value is exempt (total $10,000 assessed, about $100,000 market value); 70%-99%, the next $4,500 (total $12,000, about $120,000 market value); 100% or total disability based on unemployability, the home is fully exempt from parish taxes. City taxes and fees may still be due.
Who qualifies
A veteran who owns and lives in the home, gets the homestead exemption, and has a VA service-connected disability rating of 50% or more. The surviving spouse of such a veteran also qualifies, even if the exemption was not in place before the veteran died. Act 39 of 2026 (on the November 3, 2026 ballot) would drop the wording that the surviving spouse must occupy and remain the owner, effective January 1, 2027 if approved.
How to apply
Apply in person at your parish assessor's office. Bring the 'Disabled Veterans Property Tax Benefits Certification' letter from the Louisiana Department of Veterans Affairs (East Baton Rouge Parish).
Deadline
It applies from the year you apply and later years only; it is not applied to past years.
Exemption for Surviving Spouses of Service Members and First Responders Killed on Duty
The full assessed value of the home is exempt.
Who qualifies
The unmarried surviving spouse of a member of the armed forces or Louisiana National Guard who died on active duty, or of a state police officer, law enforcement or fire protection officer, EMT/paramedic or volunteer firefighter who died on duty. The home must have been the person's residence when they died and must qualify for the homestead exemption.
How to apply
Apply to your parish assessor. The first time, bring documents from your spouse's employer showing the death.
Deadline
Apply each year with the assessor.
Renewal
Every year: give the assessor a sworn statement that you have not remarried.
Generally no. The homestead exemption and the special assessment level stay with the property; a new home needs a new application and the freeze starts at the new home's value. Exceptions: the surviving spouse of a disabled veteran (art. VII, §21(K)) and the unmarried surviving spouse of a service member or first responder killed on duty (§21(M)) can carry the dollar amount of their exemption to a new homestead (for the disabled-veteran spouse, a one-time transfer).
Is there a cap on value increases?
No general yearly cap. After a parish reappraisal, if a homestead's assessed value jumps more than 50%, the extra tax is phased in over four years (La. Const. art. VII, §18(F)(2)); the phase-in ends if the property is sold. Owners who qualify for the Special Assessment Level get a full freeze of assessed value.
Good to know in Louisiana
Homes are assessed at 10% of market value, so the $7,500 homestead exemption covers about $75,000 of market value (La. Const. art. VII, §18(B), §20).
The homestead exemption does not cover most city taxes, so homeowners inside city limits usually still owe some tax (East Baton Rouge Parish Assessor).
Full-time first responders may get an extra $2,500 of assessed value exempted, but must apply every year (East Baton Rouge Parish Assessor).
Savings estimate for Louisiana
Roughly what an exemption could save you a year: the value it takes off, times your tax rate.
Eligibility finder for Louisiana
Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.
Document checklist for Louisiana
Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.
Questions about property tax exemptions in Louisiana
Is there a homestead exemption in Louisiana?
Yes: the Homestead Exemption. The first $7,500 of assessed value is exempt. Homes are assessed at 10% of market value, so this covers about the first $75,000 of market value. It applies to state, parish and special taxes, but not to most city (municipal) taxes. It does cover city taxes levied for schools, and in Orleans Parish it also covers city general, school and levee taxes. Who qualifies: You own the home and live in it as your primary residence (bona fide homestead), and you own and occupy it by December 31 of the tax year. Only one homestead exemption per person in Louisiana. A surviving spouse or former spouse who lives in the home keeps the exemption. Mobile homes count even if you do not own the land.
When is the deadline to apply for the homestead exemption in Louisiana?
You must own and live in the home by December 31 of the tax year you claim. Apply during that year; East Baton Rouge says it cannot be applied to past years.
Do I have to reapply for the homestead exemption every year in Louisiana?
One-time. It stays while you own and live in the home. The assessor mails a homestead card each fall to confirm it; tell the assessor if you move. Reapply if the title changes.
Are there property tax breaks for seniors in Louisiana?
Special Assessment Level (assessment freeze): Freezes the assessed value of your home at the level of the first year you qualify. Your tax rate (millage) can still change, so your bill can still go up. The freeze ends if the home's value rises more than 25% from construction, or when the home is sold.
Do disabled veterans get a property tax exemption in Louisiana?
Additional Homestead Exemption for Disabled Veterans: On top of the $7,500 homestead exemption: 50%-69% VA rating, the next $2,500 of assessed value is exempt (total $10,000 assessed, about $100,000 market value); 70%-99%, the next $4,500 (total $12,000, about $120,000 market value); 100% or total disability based on unemployability, the home is fully exempt from parish taxes. City taxes and fees may still be due.
Can I move my exemption to a new home in Louisiana?
Generally no. The homestead exemption and the special assessment level stay with the property; a new home needs a new application and the freeze starts at the new home's value. Exceptions: the surviving spouse of a disabled veteran (art. VII, §21(K)) and the unmarried surviving spouse of a service member or first responder killed on duty (§21(M)) can carry the dollar amount of their exemption to a new homestead (for the disabled-veteran spouse, a one-time transfer).
Is there a limit on how fast my home's taxable value can rise in Louisiana?
No general yearly cap. After a parish reappraisal, if a homestead's assessed value jumps more than 50%, the extra tax is phased in over four years (La. Const. art. VII, §18(F)(2)); the phase-in ends if the property is sold. Owners who qualify for the Special Assessment Level get a full freeze of assessed value.
Where do I apply for property tax exemptions in Louisiana?
Your parish assessor decides homestead exemptions and the special assessment level (in Orleans Parish, the Orleans Parish assessor). You apply in person at the assessor's office in the parish where the home is.
Think your home’s assessed value is too high? An exemption and an appeal are separate: you can do both.
Median effective tax rate: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, tables B25103 (median real estate taxes paid, owner-occupied homes) and B25077 (median value, owner-occupied homes). The rate is the median tax paid divided by the median home value.