You can help preserve home ownership for low-income clients by a simple check-up of their real estate. Check for the following:

• Is the homeowner listed as the homeowner in the assessor and conveyance records?
• Is the homeowner’s address in the assessor’s records correct?
• Has there been a tax sale, blight adjudication or other adverse government action?
• Is the homeowner getting the correct homestead exemption?
• Is the homeowner the surviving spouse of an active-duty service member?1
• Is the homeowner a 100% disabled veteran due to a service-connected injury or the surviving spouse of such a person?2
• Is the homeowner eligible for an age freeze for being 65 or older?
• Is the homeowner permanently totally disabled as determined by a court order?

If the owner’s name and correct address are not listed with the assessor, the owner won’t get notices of tax sales, code enforcement, and other adverse government actions. If the assessor’s records list another person as the owner, there may have been a tax sale.

• 1See La. Const. art. VII, § 21(M).
• 2The ad valorem tax exemption for disabled veterans under La. Const. art. VII, § 21(K) is distinct from the homestead exemption established by La. Const. art. VII, § 20 and offers a benefit in addition to a homestead exemption. The exemptions under La. Const. art. VII, § 21(K) and La. Const. art. VII, § 20(A)(3) may be cumulated under certain circumstances, but a tax assessor must conduct a fact-specific inquiry when both exemptions are claimed. La. Att’y Gen. Op. No. 16-0206 (June 22, 2017).

A Louisiana taxpayer is entitled to a $75,000 homestead exemption from ad valorem taxes on the taxpayer’s primary home (provided that the taxpayer lives in that home). For co-owned homesteads, the owners who occupy the homestead are entitled to a homestead exemption prorated for their ownership.

Homeowners should timely apply for the homestead exemption each year. If a homeowner has forgotten to file the homestead exemption application, the assessors will generally process retroactive homestead exemptions for the last 3 years.1  A homestead exemption may be granted to an heir without the opening of a judicial succession.2  However, if there is a will, an assessor may decline to grant a homestead exemption.

• 1If taxes were erroneously paid on exempt property, the taxpayer’s refund claims must be made within 3 years. LaNasa v. City of New Orleans, 99-CA-2989 (La. App. 4 Cir. 8/27/03), 855 So.2d 404; La. Att’y Gen. Op. 07-0228 (Sept. 4, 2007); La. Att’y Gen. Op. 04-0221 (Sept. 23, 2004).
• 2La. Atty. Gen. Op. 91-262 (Aug. 2, 1991) (opining that an affidavit of heirship may suffice as proof of ownership).

Some parishes may allow partial payment of ad valorem taxes. However, a partial payment of delinquent taxes will not stop the tax collector from selling the property at tax sale for the remaining amounts due.