Homestead Exemption
Homestead exemptions help eligible homeowners reduce the taxable value of their primary residence and provide important property tax relief for qualifying residents of Jefferson Parish.
What is Homestead Exemption?
The original homestead exemption was created to exempt as many homes as possible from property taxes. In 1980, voters approved an increase to the current level of $75,000. This exemption allows that the first $7,500 of assessed value on an owner-occupied home may be exempt from property taxation.
The exemption is permanent as long as the homeowner continues to own and permanently reside at that location. If the owner moves or sells the property, the exemption is canceled. Only one homestead exemption may be granted on a home in Louisiana.
How do I file?
You must appear in person at either location of the Jefferson Parish Assessor's office to sign for the exemption. Bring a recorded copy of your act of sale and a photo ID showing the property address. If a husband and wife own the property jointly, only one must appear.
After the initial filing, you will receive a receipt in the mail each year confirming the exemption remains in place.
Senior citizens and disabled homeowners
In 1998 and 2006, constitutional amendments allowed homeowners 65 years of age or older, or those with certain disabilities, to receive a "freeze" on the assessed value of their home when they meet income requirements.
This freeze applies only to the assessed value of the home, not to the tax rate itself. Tax bills may still change based on local millage rates and public service funding.
Special assessment level exemption
To qualify for the Senior Citizens Special Assessment Level Homestead Exemption, you must be 65 or older and meet the annual income requirement. For disability-related exemptions, you must also satisfy the income requirement and one of the listed disability criteria.
Once granted, the exemption may become permanent as long as you continue to own and occupy the home and the value does not increase more than 25% due to construction or reconstruction.
100% disabled veterans
On November 8, 2022, voters approved an additional exemption for disabled veterans based on service-connected disability rating. In addition to the existing homestead exemption, veterans with a service-connected disability rating of 50% or more may receive further tax relief.
For veterans with a 50% to 69% rating, an additional $2,500 of assessed value is exempt. For a 70% to 99% rating, an additional $4,500 is exempt. For 100% disability or total unemployability, the remaining value may be exempt from ad valorem taxation.
How are property values determined?
Property values are determined using recognized appraisal methods such as market sales comparison, the cost approach, and the income approach. These methods rely on accurate property information and recent sales data to estimate fair market value.
Taxpayers can help ensure fair and accurate assessments by providing correct information and supporting documentation to the Assessor's office.
When is property reappraised?
State law requires real estate to be reappraised at least once every four years. The last re-appraisal was completed in 2016, and subsequent years are used to record changes in ownership, physical improvements, and market conditions.
What is a millage or tax rate?
A mill is one-tenth of one cent. Property taxes are levied by millage rates approved by local taxing bodies. In Jefferson Parish, multiple wards and municipalities levy different rates for schools, public safety, drainage, libraries, and other services.
Who collects property taxes?
The Jefferson Parish Sheriff is the Tax Collector and is responsible for mailing tax notices and collecting taxes based on assessments and millage rates. Municipalities such as Gretna, Westwego, Grand Isle, Harahan, and Kenner also send separate tax bills where applicable.
What is the assessment ratio?
In Louisiana, property is assessed at a uniform ratio across the state. Residential property is generally assessed at 10% of fair market value, while commercial buildings and business personal property are assessed at 15%.
How do I dispute my assessment?
During the 15-day "books open" period, you may contact the Assessor's office and provide documentation showing the value you believe is correct. Appeals forms are available on the website for the relevant property type.
Please remember that supporting documentation is required to challenge the value. In some cases, a personal property assessment can be amended. For assistance, call 504-362-4100.
Need more help?
Please call 504-362-4100 and ask for the Homestead Exemption or personal property department if you have any questions.