8.1.2 Homestead Exemption

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).