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

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

Step by step

1. Make sure you already have the homestead exemption on your home before you apply.
2. Gather your federal tax return for the prior year showing adjusted gross income. If married and filing separately, include both returns so the household adjusted gross income can be counted together.
3. Gather proof that you qualify, as it applies to you: proof of age, a disability determination, or a VA disability rating letter.
4. Complete and sign the special assessment level application.
5. Apply online or file the signed application with your parish assessor's office. In Orleans Parish, file with the assessor for your district.
6. Ask the parish assessor if anything else is needed and keep copies of what you submitted.

What to expect: After you apply, the parish assessor makes the final decision. Processing times vary, so ask the assessor for an estimate. If approved, the assessed value of your home is frozen at the level of the first year you qualify. The freeze stays in place while you own the home, but owners under age 65 must re-certify income each year. The freeze ends if the home is sold, and it does not cover increases of more than 25% from construction. In some cases, a surviving spouse can keep the freeze.

Renewals

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