Lafayette Parish Assessor
By Justin Centanni, Assessor
Published
Last Updated
Effective January 1, 2027 | Act 39
The proposed amendment would allow a surviving spouse who qualifies for the additional disabled veteran property tax exemption to transfer that exemption one-time to a new property that qualifies for the homestead exemption. The transferred exemption cannot exceed the amount received on the prior homestead.
| 50-69% | 97 | 3 |
| 70-99% | 273 | 3 |
| 100% | 1089 | 34 |
| Total | 1,459 | 40 |
Currently, when a disabled veteran who qualified for the additional homestead exemption passes away, their surviving spouse retains this additional exemption for however long they reside at the homestead where the veteran resided. Should the spouse move from this homestead, he or she loses this additional exemption. This amendment makes the benefit portable one-time. The assessor would verify eligibility and the amount of the prior exemption before applying it to the new homestead.
Minimal. There are currently 40 homeowners who are receiving the additional exemption because they are a surviving spouse. The amendment would not allow a surviving spouse to exempt additional value by transferring the exemption, only granting the exemption up to the value currently being received, so there would be no reduction in taxable value. It could, however, result in continuing an exemption on assessed value that otherwise would have returned to the taxable base.
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