Property Ownership

Louisiana's 'homestead exemption' applies to a property owner who:

AOwns any real estate in Louisiana
BOccupies the property as their primary residence on January 1 of the tax year✓ Correct
CHas owned the property for more than 10 years
DIs 65 years of age or older

Explanation

The Louisiana homestead exemption ($7,500 of assessed value) applies to the property owner's primary residence occupied on January 1 of the tax year. It must be applied for with the parish assessor.

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