Louisiana Homestead Exemption: $7,500 Off Assessed Value, Plus a Senior/Disabled Value Freeze

Updated August 2026

Louisiana's homestead exemption is universal and automatic in concept, exempting the first $75,000 of market value, but it generally doesn't apply to municipal taxes. A separate program freezes assessed value entirely for income-qualified seniors, disabled, and veterans.

Every Louisiana owner-occupant can exempt $7,500 of assessed value (the first $75,000 of market value at the state's 10% residential ratio) from state, parish, and special taxes, though usually not municipal taxes. Seniors 65+, the disabled, and qualifying veterans with income under the state's limit can additionally freeze their assessed value so it stops growing.

Louisiana's Property Tax Relief Programs

Homestead Exemption

What it does: Exempts $7,500 of assessed valuation, commonly described as the first $75,000 of fair market value at Louisiana’s 10% residential assessment ratio. Applies to state, parish, and special taxes; generally does not extend to municipal taxes (with some parish-specific exceptions).

Who qualifies: Any owner-occupant. No age or income test. One per person statewide.

Deadline and form: Own and occupy by December 31 of the applicable tax year (Filed with your parish assessor’s office). Citation: Louisiana Constitution Art. VII, § 20.

Special Assessment Level ("Senior Freeze")

What it does: Freezes assessed value at the level from the first qualifying year (does not reduce it, and the tax bill can still rise via millage increases).

Who qualifies: Age 65+, or permanently/totally disabled, or a 50%+ disabled veteran, or a qualifying surviving military spouse, AND income at or below a constitutional limit, reported as roughly $102,700 for 2026 (indexed annually from a $100,000 base starting tax year 2026, confirm the current figure with your parish assessor). Age-65+ applicants generally do not need to recertify income annually once approved.

Deadline and form: Filed with your parish assessor’s office (Parish-issued application (no standard statewide form)). Citation: Louisiana Constitution Art. VII, § 18.

An exemption or credit lowers your bill only after the assessed value is set. If that value is too high to begin with, you are overpaying on everything above it regardless of which relief programs you claim. Nobody checks the underlying value unless you do.

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How to Apply

Contact your county assessor's (or, where noted above, your state revenue department's) office for the current application form
Gather proof of ownership, occupancy, and, for income-tested programs, your prior-year income documentation
File before the deadline listed above, most jurisdictions do not accept late applications for that tax year
Confirm the relief shows up on your next assessment notice or tax bill

The Bottom Line

Remember the municipal-tax carve-out, your homestead exemption typically doesn't reduce municipal taxes the way it reduces state and parish taxes. If you're income-qualified and 65+, the Special Assessment Level is the bigger lever since it stops your assessed value from growing at all.

Note: Program names, dollar figures, and income limits above are current as of August 2026 and are set or adjusted by the state legislature or department of revenue, not by AppealDesk. Some figures adjust annually, confirm the current-year number with your county or state before applying. AppealDesk helps homeowners identify available relief programs and appeal overassessments.

Most homeowners stack these programs on top of whatever value the assessor assigned and never question the value itself. It came from a mass-appraisal model, not an individual review of your home. It is worth checking once.

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