How to Get a Homestead Exemption on Trust-Owned Property in Louisiana

In Louisiana, a home owned by a trust can receive the homestead exemption when the person who created the trust is the principal beneficiary, owned the home immediately before it went into the trust, and lives in it as a primary residence. In Orleans Parish, you apply through the Orleans Parish Assessor's Office.

Last reviewed: October 21, 2026.

Key terms. A homestead exemption is a property tax break on a primary residence. In Louisiana it exempts the first $7,500 of assessed value ($75,000 of market value) from most property taxes. A trust is a legal arrangement in which a trustee holds title to property for the benefit of one or more beneficiaries. A settlor is the person who creates the trust and transfers property into it.

Who qualifies for the homestead exemption when a trust owns the home?

Louisiana Constitution Article VII, Section 20(A) sets the rules. A trust-owned home qualifies in these situations:

Settlor trust, Section 20(A)(3). The trust owns the home, the principal beneficiaries are the settlors (the people who created the trust), the settlors were the immediate prior owners of the home, and a principal beneficiary occupies it as a residence.
Testamentary trust, Section 20(A)(2)(c). A surviving or former spouse occupies the home, and title is in a testamentary trust established for the benefit of the surviving spouse and the descendants of the deceased or surviving spouse.
Natural persons only, Section 20(A)(5). The exemption extends only to natural persons and to a trust created by natural persons whose beneficiaries are natural persons. A business-created trust or a trust for an entity does not qualify.

There is also a timing condition. The settlor-trust rule applies only to property that qualified for the homestead exemption immediately before it was transferred, conveyed or donated in trust, or that would have qualified if it had not been placed in trust. A home that never qualified as the owner's homestead does not gain eligibility by moving into a trust.

What does the homestead exemption cover in Louisiana?

The exemption removes the first $7,500 of assessed value, which equals $75,000 of fair market value, from state, parish and special ad valorem taxes. The home and up to 160 acres of land, buildings and appurtenances can qualify.

Two limits apply to every owner:

No person can receive more than one homestead exemption in Louisiana. Married couples get one exemption on one property.
The exemption does not apply to bond for deed property.

Once approved, the exemption is permanent for as long as the owner keeps owning and living in the home. The Assessors have said that owners do not need to reapply while their domicile stays the same.

How do I apply for the homestead exemption on a trust-owned home in Orleans Parish?

The Orleans Parish Assessor's Office approves homestead exemptions. The Assessor's published materials do not describe a separate trust procedure, so confirm current requirements before you file. The general process is:

Contact the Assessor. Call (504) 754-8811 or email info@orleansassessors.com with questions. Say the home is held in a trust and ask which trust documents the office needs. The Assessor does not accept applications by fax, mail or email.
Schedule an appointment or walk in. Book a virtual or in-person appointment at nolaassessor.com, or walk in at the Eastbank office (City Hall) or the Westbank office (Algiers Courthouse). Every owner who lives in the home must be present, including married couples.
Bring your documents. The Assessor requires a valid Louisiana driver's license or state ID that shows the property address (passports are not accepted) and a current Entergy or cable bill showing standard residential use, with the service and mailing address both matching the property. Sewerage and Water Board bills are not accepted. Active-duty military applicants must provide orders and should contact the office for an application. For a trust-owned home, expect the Assessor to ask for proof of ownership, such as the recorded transfer into the trust, and possibly a copy of the trust or a certificate of trust. Those trust documents are not on the Assessor's published list, so confirm them when you call.
Sign the application under oath. The form states that you are the bona fide owner, that you live in the home, and that you claim only one homestead exemption. It asks for your percentage of ownership. If you own less than 100%, the exemption is granted pro rata. Any other owner who lives in the home must also sign and prove residency to receive a share.
Wait for approval. Once the exemption is granted, it carries forward without annual renewal while the ownership and residency facts stay the same.

The Assessor has also warned that claiming more than one homestead exemption is a crime under state law, and the office has canceled thousands of exemptions after finding duplicates, deceased owners, and short-term rental conflicts.

Does the trust have to be irrevocable?

The current official text of Section 20(A)(3) on the Louisiana Legislature's website refers to property "owned by a trust," with no mention of irrevocability. An older published copy of the constitution used the phrase "irrevocable trust," and at least one parish assessor's page still lists irrevocable trusts as covered and revocable trusts as not covered.

The current text and the older parish guidance point in different directions. Anyone relying on a revocable living trust should confirm their parish assessor's current position before transferring title to the home.

How do the different kinds of ownership compare?

Ownership type	Qualifies?	Authority	Notes
Settlor trust (settlors are the principal beneficiaries)	Yes, if conditions are met	La. Const. art. VII, §20(A)(3)	Settlors must be the immediate prior owners, and a principal beneficiary must live in the home. The home must have qualified before the transfer.
Testamentary trust for a surviving spouse	Yes, if conditions are met	La. Const. art. VII, §20(A)(2)(c)	Trust is for the surviving spouse and the descendants, and the spouse occupies the home.
Revocable living trust	Unsettled	La. Const. art. VII, §20(A)(3)	Current text does not mention irrevocability. Some parish guidance excludes revocable trusts. Confirm with the Assessor.
Trust created by a non-natural person, or with non-natural-person beneficiaries	No	La. Const. art. VII, §20(A)(5)	The exemption extends only to natural persons and trusts created by natural persons for natural-person beneficiaries.
LLC, corporation or partnership	No	La. Const. art. VII, §20(A)(5)	Entity-owned property does not qualify.

Frequently asked questions

Can a home in a trust get the Louisiana homestead exemption? Yes, if it meets Article VII, Section 20(A) of the Louisiana Constitution. For a settlor trust, the settlors must be the principal beneficiaries and the home's immediate prior owners, and a principal beneficiary must live there.

Where do I apply in New Orleans? At the Orleans Parish Assessor's Office, in person or by virtual appointment, or as a walk-in at City Hall or the Algiers Courthouse. Applications are not accepted by fax, mail or email. Call (504) 754-8811 or email info@orleansassessors.com with questions.

How much is the Orleans Parish homestead exemption? It exempts the first $7,500 of assessed value, equal to $75,000 of market value, from most property taxes.

Can a trust created by an LLC or corporation claim it? No. The exemption extends only to natural persons and to trusts created by natural persons whose beneficiaries are natural persons.

Do I lose the homestead exemption if I move my home into a trust? Not automatically, but the transfer must fit the trust rules in Section 20(A)(3) and the home must have qualified immediately before the transfer. Check with the Assessor before and after recording the deed.

Can I have a homestead exemption on more than one property? No. Louisiana allows one homestead exemption per person, and married couples get one on one property.

Does the homestead exemption need to be renewed every year in Louisiana? No. The Assessors have said it is permanent while you own and live in the home.

What do I need to bring to apply for the homestead exemption in Orleans Parish? A valid Louisiana driver's license or state ID showing the property address (not a passport) and a current Entergy or cable bill showing standard residential use, with the service and mailing address both matching the property. Sewerage and Water Board bills are not accepted. For a trust-owned home, also expect to bring proof of ownership and possibly the trust or a certificate of trust.

Do all owners have to be there when I apply? Yes. Every owner who lives in the home must be present, including married couples. If you own less than 100%, the exemption is granted pro rata, and each other resident owner must sign and prove residency to receive a share.

Does a trust for a surviving spouse qualify? Yes, if it is a testamentary trust established for the surviving spouse and the descendants, and the spouse occupies the home (Section 20(A)(2)(c)).

Sources

This post is general information, not legal advice. Facts vary by trust and by property, so consult an attorney about your situation.