Special Programs

APPLICATIONS FOR THE FOLLOWING PROGRAMS CAN BE DOWNLOADED FROM THE FORMS TAB. APPLICATIONS MUST BE SUBMITTED IN PERSON TO THE ASSESSOR'S OFFICE.

1. HOMESTEAD EXEMPTION

The Louisiana Constitution exempts from taxation the first $7,500 of assessed value of property which qualifies for homestead exemption. To qualify for this program the owner must reside in the home prior to December 31st of the year in which the exemption is applied for. The homestead exemption shall extend to the prior owner who retains the usufruct of the property. If a home is owned in indivision, the homestead exemption will be limited to the pro rata ownership interest of that person occupying the home. This exemption does not extend to municipal taxes.

2. SPECIAL ASSESSMENT LEVEL (SAL)

Qualifying taxpayers may "freeze" the assessed value of their property receiving homestead exemption. The value of the home will be frozen as long as:
(a) The owner, or the owner's surviving spouse who is fifty-five years of age or older or who has minor children, remains the owner of the property.
(b) The value of the property does not increase more than twenty-five percent because of construction or reconstruction.

This does not mean that the taxes are frozen, only the value. The taxes could still change if new taxes are passed or if the millage rate changes as a result of reassessment.
To be eligible for the Special Assessment Freeze you must meet ONE of the following requirements:

65 years of age or older
A partially disabled veteran with a service connected disability (50% or more as determined by the Veterans Administration)
Member of the armed forces of the United States or the Louisiana National Guard who owned and last occupied such property who are killed in action, or who are missing in action or are a prisoner of war for a period exceeding ninety days
Permanently totally disabled (100%) as determined by a court, state or federal agency

And meet ALL of the following requirements:

Claim a Homestead Exemption in the parish
Have a combined adjusted gross income of $100,000.00 or less on your federal income tax return
Show proof of age and income
Applicants claiming disability must show proof of disability level
Disabled veterans must have certification letter from the local Veterans Service Officer

3. VETERAN’S SERVICE DISABILTY (100%)

A Veteran who has a service-connected disability of 100% as determined by the United States Department of Veterans Affairs is entitled to an additional homestead exemption of $7,500 of assessed value, thus receiving a total homestead exemption of $15,000 of assessed value. 100% disabled veterans must have certification letter from the local Veterans Service Officer when applying for this program.

4. USE VALUE

Agricultural, timber, or pastureland which is at least (3) acres in size or has produced an average annual gross income of at least $2,000 in one or more of the designated classifications for (4) years preceding application may qualify for use value assessment. Use value rates are adopted by the Louisiana Tax Commission and are a reduced rate per acre as compared to actual market value. The assessed value rates for use value vary depending on soil classification.