How to apply for Special assessment level (property tax assessment freeze) for homeowners 65+, disabled, or disabled veterans

Who it's for

Louisiana's special assessment level freezes the assessed value of your home at the level of the first year you qualify, so later increases in value do not raise it. It is for homeowners who get the homestead exemption and are 65 or older, are permanently and totally disabled, or have a VA service-connected disability rating of 50% or more. It also covers the home of a service member killed in action, missing in action, or a prisoner of war. The household's federal adjusted gross income for the year before you apply cannot be over $100,000; starting with tax year 2026 that limit is raised each year for inflation. Apply with a signed application at your parish assessor's office (in Orleans Parish, the assessor for your district). The freeze can continue for a surviving spouse in some cases.

What you'll need

• Signed special assessment level application filed with the parish assessor
• Federal tax return for the prior year showing adjusted gross income
• Proof of age, a disability determination, or a VA disability rating letter, as it applies

Where to apply

Renewals

stays while you own the home; owners under 65 re-certify income each year