Homestead Exemptions

How Do I Apply for Homestead Exemption? 

If you feel you qualify for homestead exemption, you may apply online or simply come by our office.

What is the Homestead Exemption?

The homestead exemption in Louisiana exempts the first $75,000 of a property’s market value on an owner-occupied primary residence. In West Feliciana Parish, this exemption typically results in approximately $600 in annual property tax savings. The actual amount varies from year to year based on the parish millage rate.

Louisiana Constitution Article VII, Section 20(A)(2) expressly provides that an individual cannot claim a homestead exemption on more than one residence. Married couples are also limited to a single homestead exemption and cannot qualify for exemptions on multiple residences, even if they own and occupy separate homes.

Homestead exemptions are based on conditions as of January 1 each year. For example, if an individual is building a new home and it is not complete by January 1, no homestead exemption can be granted for that year, and only the land value will be subject to ad valorem taxation.

Individuals who purchase a home may apply for the homestead exemption any time up to December 31 of the year of acquisition. Once granted, the exemption remains in place indefinitely as long as the home continues to be the owner’s primary residence.

Eligibility Requirements

To qualify, the following conditions must be met:

1. The applicant must be a natural person(s) or a trust created by a natural person(s).
2. The applicant must own and occupy the property as their primary residence.

Situations Where the Homestead Exemption Does Apply

The exemption extends to:

1. A surviving spouse
2. A surviving spouse as usufructuary
3. A testamentary trust established for the benefit of the surviving spouse and descendants
4. A trust in which the principal beneficiary or beneficiaries are the settlor(s) and were the immediate prior owners of the homestead
5. Usufructuaries (no more than two) who were the immediate prior owners of the homestead
6. Property owned in indivision, limited to the pro-rata ownership interest of the person(s) occupying the homestead
7. Residential lessees who own and occupy a residence—including mobile homes—but do not own the land on which the residence is located

Situations Where the Homestead Exemption Does Not Apply

The exemption not extend to:

1. Bond-for-deed purchases
2. Property owned by a partnership or corporation
3. Property held for commercial purposes
4. The portion of income-producing property not occupied by the owner as their primary residence
5. Purchase arrangements that do not transfer title, such as lease-purchase agreements
   
   

Need a Tax Estimator?

If you need a quick estimate of your property tax, you can receive one here.