Louisiana · Property tax exemptions for surviving spouses · Updated Oct 2026

Louisiana property tax exemptions for surviving spouses (2026)

Every statewide property tax break in Louisiana that our guide lists for surviving spouses: breaks made for them, and breaks a surviving spouse can keep or claim. What each is worth, who qualifies, the deadline and how to apply.

Short answer

The main property tax break for surviving spouses in Louisiana is the Exemption for Surviving Spouses of Service Members and First Responders Killed on Duty. The full assessed value of the home is exempt.

Worth: Full exemption
Income limit: None listed in our sources
Deadline: Apply each year with the assessor.

Also on this page:

Homestead Exemption
Special Assessment Level (assessment freeze)
Additional Homestead Exemption for Disabled Veterans

Property tax breaks for surviving spouses in Louisiana

Surviving spouses

Exemption for Surviving Spouses of Service Members and First Responders Killed on Duty

The full assessed value of the home is exempt.

Who qualifies: The unmarried surviving spouse of a member of the armed forces or Louisiana National Guard who died on active duty, or of a state police officer, law enforcement or fire protection officer, EMT/paramedic or volunteer firefighter who died on duty. The home must have been the person's residence when they died and must qualify for the homestead exemption.
How to apply: Apply to your parish assessor. The first time, bring documents from your spouse's employer showing the death.
Deadline: Apply each year with the assessor.
Renewal: Every year: give the assessor a sworn statement that you have not remarried.
Law: La. Const. art. VII, §21(M)

Source: official page

Homestead

Homestead Exemption

The first $7,500 of assessed value is exempt. Homes are assessed at 10% of market value, so this covers about the first $75,000 of market value. It applies to state, parish and special taxes, but not to most city (municipal) taxes. It does cover city taxes levied for schools, and in Orleans Parish it also covers city general, school and levee taxes.

For surviving spouses: A surviving spouse or former spouse who lives in the home keeps the exemption.

Who qualifies: You own the home and live in it as your primary residence (bona fide homestead), and you own and occupy it by December 31 of the tax year. Only one homestead exemption per person in Louisiana. A surviving spouse or former spouse who lives in the home keeps the exemption. Mobile homes count even if you do not own the land.
How to apply: Go in person to your parish assessor's office and sign the homestead application. Bring a recorded copy of your act of sale (deed) and a photo ID showing the property address. If a married couple owns the home together, only one needs to appear (Jefferson Parish).
Deadline: You must own and live in the home by December 31 of the tax year you claim. Apply during that year; East Baton Rouge says it cannot be applied to past years.
Renewal: One-time. It stays while you own and live in the home. The assessor mails a homestead card each fall to confirm it; tell the assessor if you move. Reapply if the title changes.
Law: La. Const. art. VII, §20(A)

Source: official page

Senior freeze or deferral

Special Assessment Level (assessment freeze)

Freezes the assessed value of your home at the level of the first year you qualify. Your tax rate (millage) can still change, so your bill can still go up. The freeze ends if the home's value rises more than 25% from construction, or when the home is sold.

For surviving spouses: A surviving spouse keeps the freeze if 55 or older or with minor children (spouse of a 65+ owner), or 45 or older or with minor children (spouse of a 50%+ disabled veteran).

Who qualifies: You get the homestead exemption on the home and are one of: 65 or older (East Baton Rouge Parish: by January 1 of the year you qualify; Jefferson Parish: by the end of the year you apply, so ask your assessor); a veteran with a VA service-connected disability rating of 50% or more; permanently totally disabled (certified by a state or federal agency or a court); or the owner of a home whose service member was killed in action, missing in action or a POW over 90 days. A surviving spouse keeps the freeze if 55 or older or with minor children (spouse of a 65+ owner), or 45 or older or with minor children (spouse of a 50%+ disabled veteran).
Income limit: Federal adjusted gross income for the year before you apply may not exceed $100,000, adjusted yearly for inflation from tax year 2026 (East Baton Rouge Parish lists $102,700; Jefferson Parish says to call for the current figure). Married filing separately: both returns are added together. Act 220 of 2025 would raise the limit to $150,000 from January 1, 2027 (indexed from 2028) if voters approve it at the November 3, 2026 statewide election.
How to apply: File a signed application in person with your parish assessor (you, your spouse or a legal representative can sign). Bring proof of your federal adjusted gross income for the prior year (your federal tax return). Disabled civilians bring the Social Security 'Benefit Verification Letter' (East Baton Rouge Parish); disabled veterans bring proof of their VA rating. Ask your assessor what else to bring.
Deadline: Apply with the assessor during the tax year you want the freeze to start. No fixed statewide date is set in the Constitution; ask your assessor.
Renewal: Owners 65+ and permanently totally disabled owners do not reapply. Owners under 65 (for example, disabled veterans) must certify their income to the assessor each year.
Law: La. Const. art. VII, §18(G)

Source: official page

Disabled veterans

Additional Homestead Exemption for Disabled Veterans

On top of the $7,500 homestead exemption: 50%-69% VA rating, the next $2,500 of assessed value is exempt (total $10,000 assessed, about $100,000 market value); 70%-99%, the next $4,500 (total $12,000, about $120,000 market value); 100% or total disability based on unemployability, the home is fully exempt from parish taxes. City taxes and fees may still be due.

For surviving spouses: The surviving spouse of such a veteran also qualifies, even if the exemption was not in place before the veteran died.

Who qualifies: A veteran who owns and lives in the home, gets the homestead exemption, and has a VA service-connected disability rating of 50% or more. The surviving spouse of such a veteran also qualifies, even if the exemption was not in place before the veteran died. Act 39 of 2026 (on the November 3, 2026 ballot) would drop the wording that the surviving spouse must occupy and remain the owner, effective January 1, 2027 if approved.
How to apply: Apply in person at your parish assessor's office. Bring the 'Disabled Veterans Property Tax Benefits Certification' letter from the Louisiana Department of Veterans Affairs (East Baton Rouge Parish).
Deadline: It applies from the year you apply and later years only; it is not applied to past years.
Renewal: One-time while you own and live in the home.
Law: La. Const. art. VII, §21(K)

Source: official page

How to apply, step by step

Exemption for Surviving Spouses of Service Members and First Responders Killed on Duty

Apply to your parish assessor.
The first time, bring documents from your spouse's employer showing the death.

Deadline: Apply each year with the assessor.

Renewal: Every year: give the assessor a sworn statement that you have not remarried.

Homestead Exemption

Go in person to your parish assessor's office and sign the homestead application.
Bring a recorded copy of your act of sale (deed) and a photo ID showing the property address.
If a married couple owns the home together, only one needs to appear (Jefferson Parish).

Deadline: You must own and live in the home by December 31 of the tax year you claim. Apply during that year; East Baton Rouge says it cannot be applied to past years.

Renewal: One-time. It stays while you own and live in the home. The assessor mails a homestead card each fall to confirm it; tell the assessor if you move. Reapply if the title changes.

Special Assessment Level (assessment freeze)

File a signed application in person with your parish assessor (you, your spouse or a legal representative can sign).
Bring proof of your federal adjusted gross income for the prior year (your federal tax return).
Disabled civilians bring the Social Security 'Benefit Verification Letter' (East Baton Rouge Parish); disabled veterans bring proof of their VA rating.
Ask your assessor what else to bring.

Deadline: Apply with the assessor during the tax year you want the freeze to start. No fixed statewide date is set in the Constitution; ask your assessor.

Renewal: Owners 65+ and permanently totally disabled owners do not reapply. Owners under 65 (for example, disabled veterans) must certify their income to the assessor each year.

Additional Homestead Exemption for Disabled Veterans

Apply in person at your parish assessor's office.
Bring the 'Disabled Veterans Property Tax Benefits Certification' letter from the Louisiana Department of Veterans Affairs (East Baton Rouge Parish).

Deadline: It applies from the year you apply and later years only; it is not applied to past years.

Renewal: One-time while you own and live in the home.

Savings estimate for Louisiana

Roughly what an exemption could save you a year: the value it takes off, times your tax rate.

Exemption

Value taken off ($)

Filled in when the exemption is a fixed dollar amount. You can change it.

Tax rate (%)

Louisiana median effective rate: 0.55% (taxes paid as a share of home value). Use your own rate if you know it.

Enter a value and a tax rateChoose an exemption or type the value it takes off.

Median effective rate: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, tables B25103 (median real estate taxes paid, owner-occupied homes) and B25077 (median value, owner-occupied homes). It is a statewide middle value; local rates differ a lot.

An estimate, not a bill. Nothing you type here is sent anywhere.

Eligibility finder for Louisiana

Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.

Pre-set for surviving spouses: you own and live in the home and are a surviving spouse. Change any answer.

Do you own the home and live in it as your main home?

Your age, or the year you were born

Leave empty if you'd rather not say.

Are you a veteran?

Do you have a permanent disability?

Are you the surviving spouse of a veteran, service member or first responder?

Yearly household income ($)

Everyone in the home, before taxes. Optional: used only to compare with income limits.

Do you own and live in the home?Answer the first question to see results.

A first check, not a decision: only your county, city or town assessor decides. We read ages, ratings and income limits only where the official rule states them plainly; otherwise we show the rule for you to check.

Document checklist for Louisiana

Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.

Questions about surviving spouses property tax breaks in Louisiana

Who qualifies for property tax breaks for surviving spouses in Louisiana?

Exemption for Surviving Spouses of Service Members and First Responders Killed on Duty: The unmarried surviving spouse of a member of the armed forces or Louisiana National Guard who died on active duty, or of a state police officer, law enforcement or fire protection officer, EMT/paramedic or volunteer firefighter who died on duty. The home must have been the person's residence when they died and must qualify for the homestead exemption. Homestead Exemption: You own the home and live in it as your primary residence (bona fide homestead), and you own and occupy it by December 31 of the tax year. Only one homestead exemption per person in Louisiana. Special Assessment Level (assessment freeze): You get the homestead exemption on the home and are one of: 65 or older (East Baton Rouge Parish: by January 1 of the year you qualify; Jefferson Parish: by the end of the year you apply, so ask your assessor); a veteran with a VA service-connected disability rating of 50% or more; permanently totally disabled (certified by a state or federal agency or a court); or the owner of a home whose service member was killed in action, missing in action or a POW over 90 days. A surviving spouse keeps the freeze if 55 or older or with minor children (spouse of a 65+ owner), or 45 or older or with minor children (spouse of a 50%+ disabled veteran).

Is there an income limit for surviving spouses' property tax breaks in Louisiana?

Exemption for Surviving Spouses of Service Members and First Responders Killed on Duty: no income limit is listed in our sources. Homestead Exemption: no income limit is listed in our sources. Special Assessment Level (assessment freeze): Federal adjusted gross income for the year before you apply may not exceed $100,000, adjusted yearly for inflation from tax year 2026 (East Baton Rouge Parish lists $102,700; Jefferson Parish says to call for the current figure). Married filing separately: both returns are added together. Act 220 of 2025 would raise the limit to $150,000 from January 1, 2027 (indexed from 2028) if voters approve it at the November 3, 2026 statewide election. Additional Homestead Exemption for Disabled Veterans: no income limit is listed in our sources.

When is the deadline for surviving spouses to apply in Louisiana?

Exemption for Surviving Spouses of Service Members and First Responders Killed on Duty: Apply each year with the assessor. Homestead Exemption: You must own and live in the home by December 31 of the tax year you claim. Apply during that year; East Baton Rouge says it cannot be applied to past years. Special Assessment Level (assessment freeze): Apply with the assessor during the tax year you want the freeze to start. No fixed statewide date is set in the Constitution; ask your assessor. Additional Homestead Exemption for Disabled Veterans: It applies from the year you apply and later years only; it is not applied to past years.

Do surviving spouses have to reapply every year in Louisiana?

Exemption for Surviving Spouses of Service Members and First Responders Killed on Duty: Every year: give the assessor a sworn statement that you have not remarried. Homestead Exemption: One-time. It stays while you own and live in the home. The assessor mails a homestead card each fall to confirm it; tell the assessor if you move. Reapply if the title changes. Special Assessment Level (assessment freeze): Owners 65+ and permanently totally disabled owners do not reapply. Owners under 65 (for example, disabled veterans) must certify their income to the assessor each year. Additional Homestead Exemption for Disabled Veterans: One-time while you own and live in the home.

Where do surviving spouses apply for property tax breaks in Louisiana?

Your parish assessor decides homestead exemptions and the special assessment level (in Orleans Parish, the Orleans Parish assessor). You apply in person at the assessor's office in the parish where the home is. For the Exemption for Surviving Spouses of Service Members and First Responders Killed on Duty: Apply to your parish assessor.

Can surviving spouses get more than one property tax break in Louisiana?

Additional Homestead Exemption for Disabled Veterans: On top of the $7,500 homestead exemption: 50%-69% VA rating, the next $2,500 of assessed value is exempt (total $10,000 assessed, about $100,000 market value); 70%-99%, the next $4,500 (total $12,000, about $120,000 market value); 100% or total disability based on unemployability, the home is fully exempt from parish taxes.

More for Louisiana homeowners

Surviving spouses in nearby states

Sources

Last checked: Oct 2026.