Louisiana Disabled Veteran Property Tax Exemption
Veterans in Louisiana with a service-connected disability can lower or eliminate the property tax on their primary home through a state constitutional benefit.
The Louisiana Disabled Veteran Property Tax Exemption is a state constitutional benefit designed to reduce the financial burden of property taxes for qualified former service members. This program offers a significant reduction, and in some cases, complete elimination of annual property taxes due on their primary home. The exemption works in conjunction with the state’s standard homestead exemption to provide an increased level of tax relief.
Eligibility Requirements for the Exemption
The primary requirement is a service-connected disability rating as determined by the U.S. Department of Veterans Affairs (VA). The level of tax exemption is directly tied to this rating, with different tiers of benefits available for veterans with ratings of 50% or higher.
A second condition is that the property must be the veteran’s primary residence. This means the veteran must own and occupy the home and be eligible to claim the state’s regular homestead exemption on that property. The veteran must also be a legal resident of Louisiana.
Furthermore, specific provisions extend these benefits to the surviving spouse of a deceased veteran. A surviving spouse may be eligible if the veteran was receiving the exemption at the time of death or would have been eligible for it. The spouse must remain the owner and occupant of the property to continue receiving the tax benefit.
Exemption Amount and Calculation
The financial value of the exemption varies based on the veteran’s disability status. For veterans with a VA service-connected disability rating of 50% or more but less than 100%, the exemption provides an additional reduction in the property’s assessed value for tax purposes. This amount is subtracted from the assessed value on top of the standard homestead exemption, which is currently applied to the first $7,500 of assessed value. Veterans with a disability rating between 50% and 69% receive an additional exemption of $2,500 of assessed value, while those with a rating from 70% to 99% receive an additional $4,500 exemption.
Veterans who have been assigned a 100% service-connected disability rating by the VA are eligible for a total exemption from all parish ad valorem taxes on their primary residence. This complete exemption applies to the entire assessed value of the homestead, offering total relief from property taxation, although certain local municipal assessments may still apply.
Residential property in Louisiana is assessed at 10% of its fair market value. For a veteran with a 75% disability rating whose home has a market value of $250,000, the assessed value would be $25,000. From this amount, the standard homestead exemption first subtracts $7,500. Then, the disabled veteran exemption for their rating tier removes an additional $4,500, reducing the property’s final taxable assessed value to $13,000.
Required Information and Documentation
To successfully apply, veterans must gather specific documents to prove their eligibility. A primary piece of evidence is a current benefits award letter from the U.S. Department of Veterans Affairs. This letter must clearly state the veteran’s name and the official service-connected disability percentage.
In addition to the VA letter, applicants will need to provide proof of ownership and residency for the property in question. This can be satisfied with a valid Louisiana driver’s license or state ID card that shows the same address as the property for which the exemption is being claimed. Other documents, such as a utility bill or voter registration card, may also be used to substantiate residency at the homestead.
The application itself is completed on the parish’s Homestead Exemption Application form, as the disabled veteran benefit is an extension of this primary exemption. This form can be obtained from the local parish tax assessor’s office or, in many cases, downloaded directly from the assessor’s website.
The Application Process
The first step in applying is often to contact the local Louisiana Department of Veterans Affairs (LDVA) parish service office. The LDVA can provide a certified form confirming the veteran’s disability status, which is a required document for the application. Once this certification and all other necessary supporting documents are gathered, the entire package must be submitted to the local parish tax assessor’s office.
Each parish in Louisiana has its own assessor responsible for managing property tax exemptions, and applicants can find their local office by searching online for their parish’s name and “tax assessor.” Submission methods may vary, with some offices accepting applications by mail, in person, or electronically. The filing deadline in most parishes is on or before April 1st of the tax year. Missing this deadline could result in having to wait until the following year to receive the exemption.
After the application is filed, the assessor’s office will review the documentation to verify eligibility. Upon approval, the veteran will typically receive a confirmation, and the exemption will be applied to their next property tax bill. In many cases, the exemption automatically renews each year, provided there is no change in the property’s ownership, the veteran’s residency status, or the disability rating. However, it is advisable to confirm with the local assessor if any periodic re-certification is required.