Louisiana Homestead Exemption

Homestead Exemption allows up to $7,500 ($75,000 market value) to be exempt from paying parish taxes. This exemption does not apply to municipal (city) taxes.

LA Homestead Exemption Eligibility Requirements


  • You own and reside at the property in question, and are not signing homestead on any other property. (Only one homestead exemption is allowed. Louisiana law limits married couples to one homestead exemption per couple.)
  • The property is not owned by a corporation, partnership, or similar entity.
  • The property is not being purchased under a contract where the seller maintains ownership until the contract term ends. (including Bond-for-Deed transactions)
  • Additional Homestead Exemption is available to disabled veterans and surviving spouses of certain law enforcement or emergency responders killed in action.

Special Assessment Level (Freeze) Eligibility Requirements


A Special Assessment Level "freezes" your taxable value of your homesteaded property and keeps it from increasing when market values increase. Homestead Exemption signers may qualify for a Special Assessment Level or Freeze if certain criteria and income requirements are met.

  • Homeowners who are 65 years of age or older, or have a permanent full disability.
  • A surviving spouse of a military service member killed or missing in action, or a prisoner of war exceeding 90 days.
  • Veterans who meet income requirements and/or who have a service-connected disability rating of 50% or more.
Special Assessment Levels