Louisiana Property Tax 2026: $75,000 Homestead, Senior Freeze and Parish Boards

Louisiana has the third-lowest median property tax bill in the United States, thanks to a generous $75,000 homestead exemption that is available in every parish. Combined with the Special Assessment Level (senior freeze) for age 65+ homeowners and the 10 percent residential assessment ratio, Louisiana's property tax burden is among the lightest in the Southeast. This 2026 guide walks through the parish system, the homestead, and the appeals process.

How Louisiana Property Tax Works

Louisiana property tax is administered at the parish level — 64 elected parish assessors across the state. The Louisiana Tax Commission provides state-level oversight and appeals review.

Assessment ratios

• Residential (Class 1): 10% of fair market value
• Commercial: 15%
• Agricultural: 10% of use value (not market)
• Industrial: 15%

The tax calculation

The $75,000 Homestead Exemption

Louisiana's Homestead Exemption under Article VII § 20 of the state constitution exempts the first $75,000 of fair market value from property tax on the primary residence of the owner. For most homeowners in rural parishes, this covers the entire home — they pay no parish property tax on the homestead at all.

How it works

• $75,000 exemption applied before assessment ratio
• Equivalent to $7,500 off assessed value at the 10% residential ratio
• Parish, school, and local millages apply to the reduced assessed value

What it does NOT cover

• Municipal property tax (city general fund) is generally NOT exempt — applies to full assessed value in most parishes
• Special assessment districts (drainage, crime prevention, library) may not be exempt

Application

Apply through your parish assessor. Automatic renewal — the exemption continues as long as the property is your primary residence.

Special Assessment Level Freeze (Senior Freeze)

Louisiana's Special Assessment Level (SAL) program freezes the assessed value of a qualifying senior homeowner's residence at the level established when they first qualified.

Eligibility

• Age 65+ (with active homestead exemption), OR
• Disabled veteran with 50%+ service-connected disability, OR
• Permanently and totally disabled (any age), with AGI at or below the threshold
• For both the general eligibility and disability tracks: household adjusted gross income not exceeding $100,000 (2026), indexed by CPI starting this year

What it freezes

The assessed value of the homestead — but NOT the tax rate or millage. If the parish raises millage rates through voter-approved levies, the senior's tax bill still rises; the SAL only protects against value-driven increases.

How to apply

File with your parish assessor. Once granted, the freeze continues automatically as long as you continue to own, occupy, and meet income limits.

Note on the 2024 'senior freeze repeal' debate

Some recent legislative discussions (reported in 2024-2025 press) raised concerns about modifying the SAL. As of April 2026, the SAL continues substantially as described above. Verify current status with your parish assessor if substantial legislative changes have occurred.

Other Exemptions

Veterans' Exemption

Louisiana offers additional exemptions for disabled veterans and surviving spouses. Veterans with 100% service-connected disability receive full exemption from property tax (beyond the homestead). Surviving spouses of veterans killed in action qualify.

Industrial Tax Exemption

Louisiana's industrial tax exemption (ITE) for new or expanding manufacturing is administered at the state level and can exempt qualifying industrial property for up to 10 years. Primarily relevant to businesses, not homeowners.

Use Value for Agricultural Land

Actively farmed land is assessed at use value rather than market value, often reducing taxable value by 80-95%. Horticultural and timber land similarly.

Appealing Your Assessment

Louisiana appeals start at the parish Board of Review during the Open Rolls period.

Step 1: Open Rolls period (August 1 — September 15)

For 15 days each year, the assessment lists are open for public inspection. During this window, if you disagree with your value, file Form 3101 — Notice of Appeal Request For Board of Review. This is the critical window.

Step 2: Board of Review hearing

The parish Board of Review (sometimes called Board of Equalization) schedules hearings in September and October. Present your evidence.

Step 3: Louisiana Tax Commission

If dissatisfied with the Board of Review, obtain Form 3103.A (Appeal Form) from the Board and file with the Louisiana Tax Commission for further review. Deadline typically within 10 days of Board decision.

Step 4: Court

Tax Commission decisions appealable to district court (State Civil District Court) within 30 days.

Payment Schedule

Louisiana property tax bills are mailed in November or December. Payment due by December 31. Delinquent tax accrues 1% monthly interest; after June 1 of the following year, the parish may sell the tax lien at public tax sale.

Frequently Asked Questions

What is Louisiana's homestead exemption in 2026?

$75,000 off fair market value for an owner-occupied primary residence in any of Louisiana's 64 parishes. Constitutional under Article VII § 20 of the Louisiana Constitution. Covers parish, school, and local millages; does not always cover municipal tax. Apply through your parish assessor.

Who qualifies for Louisiana's senior freeze?

The Special Assessment Level (SAL) freezes the assessed value of an age 65+ homeowner's residence at the level established when they first qualified. Eligibility requires the homestead exemption plus household adjusted gross income at or below $100,000 for 2026 (indexed by CPI starting this tax year). Also available to disabled veterans (50%+ SC) and permanently and totally disabled homeowners.

When is the Louisiana property tax appeal deadline?

File Form 3101 with the parish Board of Review during the Open Rolls period, August 1 through September 15 each year. If dissatisfied with the Board of Review decision, file Form 3103.A with the Louisiana Tax Commission within 10 days, then appeal to district court within 30 days of the Tax Commission decision.

What is Louisiana's residential assessment ratio?

10% of fair market value for residential real property (Class 1). Commercial and industrial property is assessed at 15%. Agricultural land is assessed at 10% of use value (not market value), producing substantial reductions for actively farmed property.

Do I have to reapply for the Louisiana homestead exemption every year?

No. Once approved, the homestead exemption continues automatically as long as the property remains your primary residence. The Special Assessment Level senior freeze also continues automatically once granted, subject to continued occupancy and income eligibility.