WHAT IS HOMESTEAD EXEMPTION?
Article VII, Section 20 provides that the bona fide homestead, consisting of a tract of land or two or more tracts of land with a residence on one tract and a field, pasture, or garden on the other tract or tracts, not exceeding one hundred sixty acres, buildings and appurtenances, whether rural or urban, owned and occupied by any person, shall be exempt from state, parish, and special ad valorem taxes to the extent of seven thousand five hundred dollars of the assessed valuation.
The same homestead exemption also applies to the primary residence, including a mobile home, which serves as a bona fide home and which is owned and occupied by any person, regardless of whether the homeowner owns the land upon which the home or mobile home is sited; however, the homestead exemption does not apply to the land upon which such primary residence is sited if the homeowner does not own the land.
The homestead exemption extends to the surviving spouse or minor children of a deceased owner and shall apply when the homestead is occupied as such and title to it is held by either husband or wife but not to more than one homestead owned by the husband or wife.
The homestead exemption does not extend to municipal taxes. However, the exemption shall apply (a) in Orleans Parish, to state, general city, school, levee, and levee district taxes and (b) to any municipal taxes levied for school purposes.
The constitution authorizes the legislature to provide for tax relief to residential lessees in the form of credits or rebates in order to provide equitable tax relief similar to that granted to homeowners through homestead exemptions.
HOW TO FILE FOR A HOMESTEAD EXEMPTION
To file for a Homestead Exemption, the applicant must appear in person at the Assessor’s Office (with the exception of Ascension, Livingston, & West Baton Rouge Parish residents may file online) and bring the following:
Proof of ownership – recorded Act of Sale or Warranty Deed
Recent unpaid bill(s) for the property addressed to the owner
(*Note: some parishes do not accept Sewerage & Water Board bills as proof of residency).
After you have initially filed for your Homestead Exemption, each year thereafter, you will receive a receipt in the mail showing your Homestead Exemption is permanent. You will no longer be eligible for the homestead exemption on that home should you move to another location or sell your house.