5 Requirements Louisiana Homeowners Need for the Special Assessment Level Freeze at 65

Louisiana’s Special Assessment Level can freeze your home’s assessed value at 65, but your income has to stay under a limit.

The age date and income figure can differ by parish, so it’s easy to miss a step.

Here are the Special Assessment Level requirements Louisiana homeowners miss.

Note: This is general information, not legal or tax advice. Assessment rules and income limits are subject to change, so confirm the current details with your parish assessor.

Homestead Exemption Requirement for the Special Assessment Level

The Special Assessment Level goes only on a home that already receives the homestead exemption.

You have to own the home and live in it.

The exemption takes the first $7,500 of your home’s assessed value off the taxes it covers.

Louisiana allows only one homestead exemption per person, so a second home won’t qualify.

If your home doesn’t have the exemption yet, apply for it before you apply for the freeze.

South Carolina offers homeowners over 65 a homestead exemption instead.

Age 65 Requirement for the Special Assessment Level

The Special Assessment Level starts at 65, but the date your parish checks your age can differ.

Jefferson Parish‘s assessor says you must be 65 or older by the end of the year you apply.

East Baton Rouge Parish measures age as of January 1 of the qualifying year.

In East Baton Rouge Parish, one owner must meet that age.

Call your assessor to ask which date your parish uses.

Age isn’t the only route.

Owners with a service-connected disability rating of 50% or more from the federal Department of Veterans Affairs qualify too.

So do owners who are permanently and totally disabled, as shown by a court judgment or a state or federal agency certification.

Surviving spouses of service members killed in action, missing in action or held as prisoners of war for more than 90 days can qualify as well.

Every one of those groups still has to pass the income limit.

Income Limit for the Louisiana Special Assessment Level

The Louisiana Special Assessment Level turns away homeowners whose adjusted gross income (AGI) is too high.

The constitution sets the limit at $100,000 of the AGI on your federal tax return for the year before you apply.

A ballot measure could raise the cap to $150,000 starting Jan. 1, 2027, so ask your assessor which limit applies to your application year.

Inflation adjustments to the cap start with tax year 2026 under the current text and 2028 under the amended text.

East Baton Rouge Parish lists a combined limit of $102,700 for all owners.

Jefferson Parish’s assessor says the income requirement changes annually, so ask which figure applies this year.

If you and your spouse file separate returns, the assessor combines the two.

Application Requirement for the Special Assessment Level

The Special Assessment Level requires a signed application filed with your parish assessor.

The AARP Foundation guide to Louisiana property taxes lists proof of household income from all sources as part of the application.

Its examples include a Social Security award letter, a retirement or pension award, or a signed copy of last year's Form 1040.

The owner, the owner's spouse or another legally qualified representative can sign and file it.

If you're a civilian who's 100% disabled and considered permanently disabled, East Baton Rouge Parish wants one more document.

That document is a Benefit Verification Letter from the Social Security Administration.

Neither the constitution nor the Jefferson Parish and East Baton Rouge Parish assessor pages list a filing deadline for the freeze.

Deadlines may differ from parish to parish, so confirm yours before you gather the paperwork.

Ongoing Requirement to Keep the Special Assessment Level

You keep the Special Assessment Level only while you own and live in the home.

If you qualified at 65 or older, you don't have to certify your income to keep it.

Owners under 65 keep the level by certifying their prior-year income to the assessor.

That step doesn't apply to owners who are permanently and totally disabled.

If you pass away, your surviving spouse can keep the freeze when they're 55 or older or have minor children.

In East Baton Rouge Parish, the deceased spouse must have already qualified.

You lose the level if construction or reconstruction raises your home's value by more than 25%.

In East Baton Rouge Parish, taxes can change if the size of the living area is increased.

When you sell, the level expires on December 31 of the year before the sale.

A buyer may claim a level if eligible, but isn't necessarily entitled to the same level.

Arizona's senior freeze has a similar rule, since any change in ownership may end it.

FAQ

Louisiana's Special Assessment Level runs on state rules, but the age date and income figure can differ by parish.

What are the Louisiana special assessment level requirements at 65?

The home must already have a homestead exemption, and you must own and live in it. You must be 65 or qualify another way, then file a signed application with your parish assessor. Your adjusted gross income can't be over the limit when you apply.

Does the special assessment level lower my Louisiana tax bill?

It doesn't guarantee a lower bill. It freezes your assessed value, not your millage, so new millages can still raise what you owe.

Do I have to certify my income to keep the freeze?

Not if you qualified at 65 or older. Owners under 65 keep the level by certifying their prior-year income to the assessor, unless they're permanently and totally disabled.

What happens to the freeze if I sell my house?

It expires on December 31 of the year before the sale. A buyer has to qualify on their own and isn't necessarily entitled to the same level.

Can I keep the freeze after a hurricane or other disaster?

You can keep the level on a rebuilt home after a governor-declared disaster.