Louisiana Senior (65+) Exemption: Eligibility & How to Apply

Special Assessment Level (assessment freeze)

Who qualifies

Age: 65 or older
Income limit: $100,000Adjusted gross income (from the most recent federal return) must not exceed the constitutional limit, which is CPI-adjusted. For tax year 2026 the limit is $100,000; the limit rises to $150,000 effective January 1, 2027, and is adjusted annually by the Consumer Price Index beginning in 2028 (La. Const. art. VII, sec. 18). income_limit records the current ($100,000) ceiling.
VA disability: At least 50% service-connected disability
Ownership: Owner must own and occupy the homestead and meet the income test AND one of: age 65 or older; a 50%-or-greater military service-connected disability; 100% disabled as certified by the responsible agencies; or (surviving family of) a service member killed, missing in action, or a prisoner of war.
Residency: Property must be owner-occupied and already receiving the homestead exemption.

How much it saves

No dollar estimate. This freezes your home's taxable value at the year you qualify, so savings grow over time and can't be stated as a single dollar figure.

How to apply

Application required: Yes
Deadline: Filed with the parish assessor.
Renewal: automatic — Following the 2022 constitutional amendment, permanently and totally disabled owners are no longer required to recertify annually; the frozen level remains until a disqualifying change (sale, move, or income exceeding the limit).

Combining with other exemptions

Requires and is layered on top of the homestead exemption. Because it freezes your assessed value rather than cutting it by a set amount, the savings depend on how much your value would otherwise have risen.

Verified Jul 2026 · La. Const. art. VII, sec. 18(G)

Official sources:

By Sharon Ben-MosheHow we verify & estimate

Informational only — not legal or tax advice. Exemption rules and amounts are summarized from official statutes and state tax-agency sources as of each program's verified date and can change by legislative session. Dollar figures are estimates derived from Census ACS county tax data, not actual bills. Confirm your eligibility and current amounts with your county assessor before relying on anything here.

Frequently asked questions

Who qualifies for the senior (65+) exemption in Louisiana?

Under La. Const. art. VII, sec. 18(G), Special Assessment Level (assessment freeze) is available to homeowners age 65 or older, veterans with at least a 50% service-connected disability, households under a $100,000 income limit. Owner must own and occupy the homestead and meet the income test AND one of: age 65 or older; a 50%-or-greater military service-connected disability; 100% disabled as certified by the responsible agencies; or (surviving family of) a service member killed, missing in action, or a prisoner of war. Property must be owner-occupied and already receiving the homestead exemption.

How much does the senior (65+) exemption save?

This program freezes your home's taxable value at the year you qualify, so there is no single dollar figure to quote. This freezes your home's taxable value at the year you qualify, so savings grow over time and can't be stated as a single dollar figure.

Do I have to apply for the senior (65+) exemption?

Yes — an application is required, and the deadline is: Filed with the parish assessor..

Does the senior (65+) exemption renew automatically?

Once granted, it generally renews automatically. Following the 2022 constitutional amendment, permanently and totally disabled owners are no longer required to recertify annually; the frozen level remains until a disqualifying change (sale, move, or income exceeding the limit).

Can the senior (65+) exemption be combined with other exemptions?