Louisiana gives homeowners two separate breaks on property tax. The homestead exemption takes $7,500 of assessed value off your home’s state, parish and special taxes [1]. The Special Assessment Level, often called the senior freeze, locks your assessment in place if you’re 65 or older, disabled or a qualifying veteran, and meet the income limit [2]. Both are handled by your parish assessor.
At a glance
- Homestead exemption
- $7,500 of assessed value [1]
- In market value
- About the first $75,000, since homes are assessed at 10% [1][2]
- Taxes it covers
- State, parish and special taxes; not most city taxes [1]
- Assessment freeze
- Age 65+, 50%+ disabled veterans, permanently disabled [2]
- Freeze income limit
- AGI over $100,000, adjusted for inflation from 2026, disqualifies [2]
The homestead exemption
Your bona fide homestead, the home you own and live in, plus up to 160 acres of land with it, is exempt from state, parish and special property taxes up to $7,500 of assessed value [1]. Louisiana assesses residential land and buildings at 10% of fair market value [2]. So the exemption covers roughly the first $75,000 of your home’s market value.
| Step | Amount |
|---|---|
| Market value | $200,000 |
| Assessed value (10%) | $20,000 |
| Homestead exemption | −$7,500 |
| Taxable assessed value (state, parish, special taxes) | $12,500 |
Rules to know [1]:
- Mobile homes count, and so does a home on land you don’t own, though the land itself isn’t covered then.
- One exemption per person in the state.
- City taxes usually aren’t covered. The exemption doesn’t extend to municipal taxes. In Orleans Parish, it does apply to state, general city, school, levee and levee district taxes, and anywhere it applies to municipal taxes levied for schools.
- Surviving or former spouses who live in the home keep the exemption, and so do certain trusts and usufructs.
You must own and live in the home on or before December 31 of the year you claim it [4].
Disabled veterans get more
Veterans who already receive the homestead exemption can exempt more, based on their VA service-connected disability rating [3]:
| VA disability rating | Additional assessed value exempt |
|---|---|
| 50% to 69% | Next $2,500 |
| 70% to 99% | Next $4,500 |
| 100%, or unemployable | All remaining assessed value |
The Special Assessment Level (assessment freeze)
If you qualify, the assessment on your homestead can’t go above its level in the first year you get the freeze, as long as you stay qualified [2]. Who can qualify, if they receive the homestead exemption [2]:
- people 65 or older,
- veterans with a service-connected disability rating of 50% or more from the VA,
- members of the armed forces or Louisiana National Guard who owned and lived in the home and were killed in action, or missing in action or a prisoner of war for more than 90 days,
- people permanently and totally disabled, as found by a final court judgment or certified by a state or federal disability agency.
The income limit
You can’t get the freeze if your adjusted gross income on the prior year’s federal return is over $100,000. Married people filing separately combine both returns. Starting with tax year 2026, the $100,000 figure is adjusted each year for inflation [2].
How long the freeze lasts
The freeze stays on the home while [2]:
- the owner who is 65 or older, or that owner’s surviving spouse who is 55 or older or has minor children, still owns it,
- the disabled veteran owner, or a surviving spouse who is 45 or older or has minor children, still owns it, and
- construction or rebuilding doesn’t raise the home’s value by more than 25%.
The freeze ends when the home is sold. A buyer can apply for their own freeze if eligible, but it won’t be at the old level [2].
How to apply
For the freeze: you, your spouse or another legal representative file a signed application with the parish assessor showing you qualify [2]. If you’re under 65 and got the freeze, you keep it the next year by certifying to the assessor that your prior-year income met the limit. Owners who qualified at 65 or older, their qualifying surviving spouses, and permanently and totally disabled owners don’t need to recertify income [2].
For the homestead exemption: most parishes, including East Baton Rouge, Jefferson, Orleans, Lafayette, Caddo and St. Tammany, offer permanent registration. You sign a sworn statement that you own and live in the home and aren’t claiming another homestead, and the exemption stays in place without renewal as long as you qualify [5].
Where to get help
- Your parish assessor’s office: applications, the current income limit and your assessment.
- The U.S. Department of Veterans Affairs: your disability rating, which sets the veteran exemptions and freeze eligibility.
Sources
- La. Const. art. VII, §20: Homestead exemption
- La. Const. art. VII, §18: Ad valorem taxes; special assessment level
- La. Const. art. VII, §21: Other property exemptions (disabled veterans)
- La. R.S. 47:1703: Exemptions; own and occupy by December 31
- La. R.S. 47:1703.1: Permanent registration of homestead exemption
Common questions
How much is the homestead exemption in Louisiana?
$7,500 of assessed value. Louisiana assesses homes at 10% of market value, so that covers the first $75,000 of your home's value. It applies to state, parish and special taxes, but not to most municipal taxes.
What is the Louisiana Special Assessment Level?
A freeze on your home's assessed value. Owners 65 and older, veterans with a 50% or higher service-connected disability rating, people permanently and totally disabled, and certain families of service members can qualify if they get the homestead exemption and meet the income limit. The assessment then stays at the first-year level while they own the home.
What is the income limit for the Louisiana senior freeze?
Adjusted gross income over $100,000 on the prior year's federal return disqualifies you, with that figure adjusted for inflation each year starting with tax year 2026. A constitutional amendment on the November 3, 2026 ballot would raise the limit to $150,000 starting January 1, 2027 if ratified. Ask your parish assessor for the current figure.