In order to qualify for homestead exemption, Louisiana State Law requires that the homeowner must own and occupy the residence by December 3 1 st of the applicable tax year. If the homeowner purchases a home in 2019, the homeowner would be eligible for homestead exemption in the 2019 tax year. Louisiana State Law allows an individual one homestead exemption up to $75,000. Application for homestead in Livingston Parish can be made by applying in person at the Livingston Parish Assessor’s Ofﬁce located at 20400 Government Blvd, Livingston, LA 70754. The homestead exemption is a tremendous beneﬁt for homeowners. After qualifying for homestead exemption, the property owner does not need to reapply each year, unless there have been changes in the title of the property. The homestead exemption law gives property owners a tax break on their property taxes.
Extended Homestead Exemption for Qualifying Veterans
Beginning in the year 2012, property receiving the homestead exemption which is owned and occupied by a veteran with a service-connected disability rating of 100% by the United States Department of Veterans Affairs, may be exempt from parish ad valorem taxation for up to a maximum of $15,000 assessed value of property.
The surviving spouse of a deceased veteran with a service-connected disability rating of 100% shall be eligible for this exemption if the exemption was in effect on the property prior to the death of the veteran and as long as the surviving spouse remains the owner and resides on the property.
If the property eligible for the exemption has an assessed value in excess of 15,000 dollars, ad valorem property taxes shall apply to the assessment in excess of that amount. The extended exemption will only apply to the year which the application is made and thereafter.
Veterans who may qualify should bring to the assessor’s ofﬁce a copy of the declaration page stating their disability from the United States Department of Veterans Affairs.
Special Assessment Level
The Special Assessment Level allows someone who meets certain requirements to have the assessed value of the property frozen. Those who qualify for the special assessment level should be aware that this does not automatically freeze the amount of their tax bill. Only the assessed value will be frozen. The amount of taxes due could change due to an increase in a millage rate in your area or 1f the size of living area is increased.
- One of the owners must be 65 years of age or older as of January 1 of the qualifying year.
- Owner or owners must have a total combined adjusted gross income of less than $100,000.
- Applicants must own, occupy, and receive a homestead exemption on the property.
There are also special circumstances that would allow a surviving spouse who is 55 years of age or older or who has minor children to receive the special assessment level if the deceased spouse had previously qualiﬁed for it
Also, a person who is 100% disabled and considered permanently disabled, or who has a 50% military service connected disability may qualify if they meet the same income requirement above.
Check Your Mailing Address
A good mailing address is absolutely essential in the ad valorem taxation process. A correct address is necessary for the Sheriff to send your tax notices or other pertinent notices to you. In routine procedures, the assessor’s ofﬁce utilizes the address furnished on the recorded property transaction to determine the proper mailing address. In order to change your address, you must come to our ofﬁce and complete an Address Change Form.