First Responder Property Tax Exemption

available through Lincoln Assessor's Office

Lincoln Parish Assessor Billy McBride would like to inform First Responders about a new law that took effect in 2025 and provides them with an additional homestead exemption.

The First Responder Exemption, if qualified, allows for a tax exemption of $25,000 off the market value of properties owned and occupied by First Responders in Lincoln Parish. This is in addition to the Homestead Exemption, which exempts the first $75,000, resulting in a total tax exemption of $100,000.

First responders can be volunteer firefighters and/or full-time public employees whose duties include responding rapidly to an emergency, such as peace officers, sheriffs, police officers, fire protection personnel, certified emergency medical services personnel, and emergency response operators and dispatchers who provide communication support in emergencies.

Volunteer Firefighters must meet the following criteria:

have completed (within the tax year) no fewer than 24 hours of firefighter continuing education AND
an active member of the Louisiana State Fireman’s Association OR
on the departmental personnel roster of the Volunteer Firefighter Insurance Program.
Does not have to be full-time.
Does not have to reside in the Parish. (Example: Volunteer Firefighter for Union Parish but resides and claims homestead in Lincoln Parish)

All other First Responders must meet the following criteria:

Currently employed by a PUBLIC entity/employer as a government employee, AND
Must be full-time, AND
Duties include responding rapidly to an emergency, AND
Must reside in the Parish of employer.

By law, first responders must reapply each year to continue receiving this benefit. Applications are available at our office or on the Forms page at Lincoln Parish Assessor. Completed applications and supporting documents must be received by the Assessor’s office no later than July 1, 2025.

They can be dropped off at our office, 307 N. Homer Street Suite 100 in Ruston, LA 71270, mailed to our office at P.O. Box 1218 Ruston, LA 71270, or emailed to our office at assessor@lpassessor.org.