Who qualifies for the Homestead exemption in Louisiana?

You own and live in the home as your primary residence on January 1 and claim no other homestead exemption. Certain usufructuaries, owners in indivision (for their share) and some lessees who own the house but not the land also qualify. $7,500 off assessed value, which is $75,000 of market value. It applies to state, parish and other special ad valorem taxes. It does not apply to municipal taxes, except in Orleans Parish and for municipal school taxes. Deadline: Your status on January 1 controls the tax year. File with the assessor before the roll is closed. Each parish sets its own appointment window.

Who qualifies for the Disabled veteran exemption in Louisiana?

A veteran with a service-connected disability of 50% or more, on a home that already has the homestead exemption. Orleans Parish also asks for a VA property-tax benefit letter and an ID with the property address. The unmarried surviving spouse of a 100% disabled veteran can keep it if it was in effect and the spouse still owns and lives there. In Orleans Parish for 2026: 50% to 70% adds $2,500 of assessed value. 70% to 99% adds $4,500. 100% is a total exemption except for millages that the homestead exemption doesn't cover. Other parishes may differ, so confirm with your assessor. Deadline: File with the assessor for the tax year. January 1 occupancy rules follow the homestead exemption.

Who qualifies for the Special assessment level (assessment freeze) in Louisiana?

You have a homestead-exempt primary residence and are 65 or older, or permanently and totally disabled, or a veteran rated 50% or more, or the surviving spouse of a service member killed or missing in action or held as a prisoner of war for more than 90 days. Your combined federal adjusted gross income for the year before you apply must be under the limit. Your assessed value is frozen at the total for the first year you qualify. Millages can still rise. New construction is not frozen. The income limit is $100,000, adjusted by the Consumer Price Index starting tax year 2026. Orleans Parish states $102,700 for 2026. Amendment 9 on the November 3, 2026 ballot would raise the base to $150,000, but it is not law today. Deadline: Apply with the assessor for the year. Income is the prior year's federal adjusted gross income. If married filing separately, both returns are combined.

Rules by state / Louisiana

Louisiana property tax, line by line.

Your parish sheriff sends one property tax bill a year (in Orleans Parish, the city sends it). It lists each millage for the parish, school, sheriff, levee, fire and other districts.

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At a glance

Who sends the bill: The parish sheriff is the tax collector. In Orleans Parish the city collects. Some towns collect municipal taxes at town hall.
When it comes: The collector mails a notice after the tax roll is delivered. Rolls are usually filed in the fall.
When it's due: Payable once the roll is delivered to the collector, and no later than December 31 of that year.
If you pay late: Taxes are delinquent on January 1. Interest is 1% per month or part of a month, not compounded. If the lien goes to a tax lien auction, a 5% penalty is added. Interest does not run on that penalty.
Value is set as of: Homestead eligibility is set by who owns and lives in the home on January 1. A home not owned and occupied on January 1 gets no exemption for that tax year.
Limits on increases: There is no general cap for all homesteads. The special assessment level freezes your assessed value if you qualify. It does not stop millage increases and does not cover value added by new construction.

Bill dates source · Assessment source

What may come off

3 programs homeowners can claim

None of these are applied for you automatically. Each one is free to apply for. If you upload your bill, we check which ones are already on it and which may fit you.

Homestead exemption

Who: You own and live in the home as your primary residence on January 1 and claim no other homestead exemption. Certain usufructuaries, owners in indivision (for their share) and some lessees who own the house but not the land also qualify.
What you get: $7,500 off assessed value, which is $75,000 of market value. It applies to state, parish and other special ad valorem taxes. It does not apply to municipal taxes, except in Orleans Parish and for municipal school taxes.
How to apply: File with your parish assessor. All owners who live in the home generally must apply.
Deadline: Your status on January 1 controls the tax year. File with the assessor before the roll is closed. Each parish sets its own appointment window.
If you're late: A home not occupied on January 1 waits until the next tax year. No two-year lookback was found.
After that: One time while you own and live in the home. The assessor mails a homestead receipt. You only reapply if ownership or occupancy changes.

Source

Disabled veteran exemption

Who: A veteran with a service-connected disability of 50% or more, on a home that already has the homestead exemption. Orleans Parish also asks for a VA property-tax benefit letter and an ID with the property address. The unmarried surviving spouse of a 100% disabled veteran can keep it if it was in effect and the spouse still owns and lives there.
What you get: In Orleans Parish for 2026: 50% to 70% adds $2,500 of assessed value. 70% to 99% adds $4,500. 100% is a total exemption except for millages that the homestead exemption doesn't cover. Other parishes may differ, so confirm with your assessor.
How to apply: Apply with your parish assessor. Orleans uses a VA-certified property-tax benefit letter. Louisiana Department of Veterans Affairs Form A25 is used to certify the rating.
Deadline: File with the assessor for the tax year. January 1 occupancy rules follow the homestead exemption.
After that: In Orleans it stays while the veteran qualifies. Confirm with the parish if the rating is not permanent.

Source

Special assessment level (assessment freeze)

Who: You have a homestead-exempt primary residence and are 65 or older, or permanently and totally disabled, or a veteran rated 50% or more, or the surviving spouse of a service member killed or missing in action or held as a prisoner of war for more than 90 days. Your combined federal adjusted gross income for the year before you apply must be under the limit.
What you get: Your assessed value is frozen at the total for the first year you qualify. Millages can still rise. New construction is not frozen. The income limit is $100,000, adjusted by the Consumer Price Index starting tax year 2026. Orleans Parish states $102,700 for 2026. Amendment 9 on the November 3, 2026 ballot would raise the base to $150,000, but it is not law today.
How to apply: Apply with your parish assessor. For the age freeze, bring an ID with a matching address and your prior-year tax return or Social Security and retirement proof. Jefferson Parish requires you to reapply every year for the disability freeze.
Deadline: Apply with the assessor for the year. Income is the prior year's federal adjusted gross income. If married filing separately, both returns are combined.

Source

Think your value is too high?

Asking for a lower assessed value

Free review: Yes. Your parish assessor meets with owners before the formal hearing. This is the practical first step, but it does not replace a timely filing with the board.
Formal appeal: Your Parish Board of Review, then the Louisiana Tax Commission, then court.
Deadline: Complaints are filed while the assessment list is open for public inspection. The assessor and the Tax Commission set the dates each year.
Good to know: Ask your assessor for this year's open dates and don't miss them. An informal meeting does not protect your right to file with the board.

A formal appeal reopens your whole value: the board can raise it as well as lower it. Bring recent sales of similar homes.

Source · We never charge for help asking for a lower value.

What can't come off

Charges you can't remove

Municipal property taxes outside Orleans Parish, other than municipal school taxes
Parcel fees and special assessments that aren't based on value
Millages on assessed value above $7,500
Value added by new construction, which the freeze does not cover
A rate increase, which the freeze does not stop

The bill lists each millage: parish, school, sheriff, levee, fire and other districts. The homestead exemption removes $7,500 of assessed value from state, parish and special millages. It removes it from municipal millages only in Orleans Parish and for municipal school taxes. Parcel fees that are not ad valorem taxes, such as some drainage, mosquito or solid-waste fees, are not reduced by the homestead exemption. Improvement special assessments are collected separately or added to the bill and are not homestead-exempt.

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Rules checked October 28, 2026 against official Louisiana sources. Rules change: check the deadline with your county before you rely on it. Not legal or tax advice.