Louisiana Amendment 1 (2026): Veteran Tax Exemption Transfer for Surviving Spouses
Louisiana Amendment 1, on the November 3, 2026 ballot, proposes allowing a qualifying surviving spouse of a disabled Veteran to transfer an existing additional property-tax exemption once to a new homestead. The transfer would be capped at the exemption amount claimed on the previous home in its last eligible year. If approved, the change would apply beginning January 1, 2027. It would not create a new federal VA benefit or automatically eliminate every charge on the replacement property. [1] [2] [8]
Nonpartisan, statute-based analysis · No unverified election outcome · State property-tax relief is separate from federal VA loan eligibility
Amendment 1 at a Glance
Understand the law, test your savings and check your next property before you move.
What Would Louisiana Amendment 1 Change?
Official yes/no legal effect
What Does Louisiana Law Already Allow?
Retaining a tax break is not transferring it
Which Veteran Disability Ratings Receive Relief?
Compare existing disability tiers
Who Would Qualify to Transfer an Exemption?
Previous exemption and new homestead
How Does the One-Time Transfer Cap Work?
Limits for more expensive homes
How Much Could a Surviving Spouse Save?
See illustrative millage calculations
How Would a Surviving Spouse Apply?
Paperwork and assessor verification
When Would Amendment 1 Take Effect?
2026 ballot and 2027 tax rules
How Would the Transfer Affect a VA Mortgage?
Keep state tax and federal loans separate
What Should Different Surviving Spouses Do?
Downsizing, moving and edge cases
What Should You Verify Before Selling or Buying?
Questions to resolve before closing
Frequently Asked Questions
Straightforward practical answers
Amendment 1 proposes portability, not a bigger exemption. A qualifying survivor who has received the additional disabled-Veteran exemption could move it to one subsequent homestead, but would not receive a larger exemption than the amount claimed on the original home in its last eligible year. Confirm the election result and the assessor’s treatment before relying on a lower tax bill.
What Would Louisiana Amendment 1 Change?
The ballot proposal and what Yes or No would mean
Louisiana Amendment 1 was submitted to the November 3, 2026 statewide election by Act 39, Senate Bill 180. The constitutional proposal would allow the surviving spouse of a deceased Veteran with a service-connected disability to transfer the additional disabled-Veteran property-tax exemption once when the spouse acquires another qualifying homestead. [1] [2]
The text does not authorize cash payments, change disability ratings or create a new federal mortgage benefit. It concerns Louisiana ad valorem property-tax treatment on a survivor’s residence and is narrower than the general question of whether a surviving spouse can buy another house. [1] [3]
| Question | Yes result would | No result would |
|---|---|---|
| One-time relocation | Permit transfer to one subsequent qualifying homestead | Retain existing restriction on moving the additional exemption |
| Existing exemption tiers | Leave 50%-69%, 70%-99% and qualifying 100% tiers in place | Leave existing tiers in place |
| Prior-home cap | Limit transferred additional relief to last amount claimed at prior homestead | No new transfer authority created |
| Earliest effective period | Taxable years beginning January 1, 2027 | No 2027 portability change from this measure |
| Federal VA mortgage rules | No direct change | No direct change |
What the Proposal Does
It adds a single transfer option for a surviving spouse who is eligible for and has taken the existing additional exemption. The replacement house must qualify for Louisiana homestead relief. The assessor can require proof of the prior exemption amount.
What It Does Not Do
It does not automatically approve a mortgage, transfer a deceased Veteran’s federal VA loan entitlement, increase the 50% or 70% exemption tiers, or guarantee that municipal charges disappear from the new property’s tax bill.
What Does Louisiana Law Already Allow?
The existing surviving-spouse exemption versus transfer rights
Under the rule in effect before the proposed change, the surviving spouse of a deceased disabled Veteran can generally retain the qualifying additional exemption on the existing property while continuing to own and occupy it. Moving to a different residence does not automatically carry the extra disabled-Veteran reduction with them. [3] [5] [12]
The current law also protects a spouse in certain cases even if the deceased Veteran had not previously claimed the exemption on that property. That is distinct from the proposed transfer, which expressly says the survivor must be eligible for and have taken the benefit before moving it. [1] [2]
Keep the Original Home
A qualifying spouse who stays in the existing homestead may continue under the existing survivor rules. Confirm ownership, occupancy and supporting documentation with the local parish assessor.
Buy a New Home Under the Existing Rule
The original additional exemption is not ordinarily portable. A new owner-occupied property may qualify for its own standard homestead exemption, but that is different from transferring the deceased Veteran’s additional tier.
Transfer If Amendment 1 Takes Effect
After a qualifying survivor has taken the additional exemption, the proposal would allow one transfer to a new eligible homestead, subject to a value cap and assessor verification.
Own Multiple Properties
The transfer does not authorize duplicate exemptions on two properties or a new benefit for investment homes. The relevant replacement must qualify for the Louisiana homestead exemption.
Existing Louisiana homeowner relief is covered separately in the Louisiana disabled Veteran property-tax guide. The broader state-by-state property tax exemption hub helps compare relocation destinations, but Amendment 1 is only a Louisiana constitutional proposal.
Which Veteran Disability Ratings Receive Relief?
50%-69%, 70%-99%, and qualifying 100% tiers
Louisiana already bases the additional disabled-Veteran exemption on the Department of Veterans Affairs service-connected disability category. For qualifying primary residences, the existing state constitutional structure provides another $2,500 or $4,500 of assessed value beyond the standard $7,500 homestead exemption, or exempts the remaining assessed value for a qualifying 100% category. [2] [3] [6]
These assessed-value amounts are not cash checks, and they are not $2,500 or $4,500 reductions in tax owed. Actual annual savings depend on the taxable assessed value and which parish or municipal millages apply. [11]
| VA service-connected disability category | Additional assessed value excluded | Total potential assessed-value exclusion |
|---|---|---|
| 50% through 69% | $2,500 | $7,500 standard + $2,500 additional = $10,000 |
| 70% through 99% | $4,500 | $7,500 standard + $4,500 additional = $12,000 |
| Qualifying 100% unemployability or totally disabled | Remaining qualifying assessed value | Potential exemption of the full eligible homestead assessed value |
| Below 50% | No additional exemption under these three tiers | Ordinary homestead relief may still apply |
Assessed Value Is Not Market Value
For a simplified owner-occupied residential example assessed at 10%, a $2,500 assessed-value exemption is equivalent to excluding $25,000 of market value from the relevant tax base, not receiving $25,000 in cash.
Full Ad Valorem Relief Is Not Every Bill Item
A qualifying 100% tier may remove the applicable property ad valorem tax. East Baton Rouge’s assessor notes that some city taxes and fees can still appear on the bill, so verify the actual taxing jurisdictions and charges.
If a Veteran’s rating changes before death or if a survivor’s exemption record is disputed, request a revised eligibility determination rather than assume a higher tier will carry over. The VA disability rating and loan guide explains the separate federal context; for local property taxes, confirm paperwork with the parish assessor and Louisiana Department of Veterans Affairs, not the federal VA mortgage lender. [6] [7]
Who Would Qualify to Transfer an Exemption?
The old exemption, new homestead and one-time limitation
Under Act 39 as proposed, a transfer is conditional on the survivor having qualified for and actually taken the additional disabled-Veteran exemption, acquiring a different property that qualifies for a Louisiana homestead exemption and using the transfer option only once. [1] [15]
The amendment is not restricted to the 100% disability category: the proposed wording refers to the existing additional exemption under Louisiana Constitution Article VII, Section 21(K)(1), which includes the 50%-69%, 70%-99% and qualifying 100% tiers. [1] [2]
1. Qualifying Relationship and Veteran Status
Establish the deceased Veteran’s service-connected disability category and the claimant’s status as an eligible surviving spouse under Louisiana’s existing property-tax rules. Federal VA home-loan survivor eligibility is a separate test.
2. Exemption Taken on Prior Homestead
The proposed transfer text uses the condition “eligible for and has taken the exemption.” A prior approved exemption record is important, even if separate survivor-eligibility language can apply when the late Veteran had not claimed before death.
3. Different Qualifying Homestead
The replacement property must qualify for Louisiana’s homestead exemption. Vacation homes, second properties and investment properties should not be assumed eligible simply because the survivor once received disabled-Veteran relief.
4. One Time and Prior-Amount Cap
The survivor would use only one transfer, with no greater exemption than the benefit claimed on the old homestead in the last qualifying year. The new assessor may request valuation evidence.
How Does the One-Time Transfer Cap Work?
Three assessed-value examples with real arithmetic
The transferred additional exemption would be capped at the amount of exemption actually claimed on the previous homestead in its last qualifying year. That matters most for a surviving spouse who leaves a less expensive home for a higher-assessed-value home: portability does not necessarily preserve a $0 property-tax bill. [1] [5]
The following cases use hypothetical assessed values and an assumed 100-mill applicable tax rate for ease of calculation. The parish assessor must determine the applicable tax base, actual exemption value and taxes for a particular residence.
| Former homestead | Replacement homestead | Illustrative transfer treatment |
|---|---|---|
| 50%-69% tier: $2,500 additional assessed value claimed | New eligible home has at least $2,500 assessed value above standard homestead relief | Transfer up to $2,500 additional assessed value; at 100 mills, up to $250/year in illustrative tax relief |
| 70%-99% tier: $4,500 additional assessed value claimed | New eligible home has $20,000 assessed value beyond the base homestead | Transfer capped at prior $4,500 additional exclusion; $450/year at hypothetical 100 mills |
| Qualifying 100% tier: prior additional exclusion was $20,000 assessed value | New home has $28,000 assessed value beyond base exemption | Prior $20,000 cap may leave $8,000 assessed value taxable, or $800/year at hypothetical 100 mills |
| Prior additional exemption was never taken | New house would otherwise qualify as homestead | Transfer eligibility is uncertain under the express “has taken” condition; obtain assessor determination |
Why a Bigger Home Changes the Math
A survivor with a qualifying 100% tier who excluded the remaining $20,000 of assessed value on the former home should not assume all $28,000 of remaining assessed value on a replacement can be exempted. The proposal limits the transferred amount.
Why Selling for More Does Not Increase the Cap
The rule keys the limit to the exemption claimed, not sale proceeds, equity, a new house’s purchase price or a different parish’s millage. Changing from one parish to another can change the dollars saved even when the assessed exemption is unchanged.
How Much Could a Surviving Spouse Save?
Millage, exemption value and limits on tax-bill savings
An exemption removes some taxable assessed value before a property-tax levy is calculated. In a simplified Louisiana illustration, annual tax savings equal the eligible assessed-value exemption multiplied by the applicable millage divided by 1,000. That formula describes tax savings, not the cash value or sale price of the exemption. [11]
A mill equals $1 of tax for each $1,000 of taxable assessed value. Real bills involve different millage jurisdictions, local charges, assessment rules, and potentially more than one exemption. Obtain the actual prior-year and proposed new-home tax data from each assessor.
| Additional assessed value transferred | 50 mills | 100 mills | 150 mills |
|---|---|---|---|
| $2,500 | $125/year | $250/year | $375/year |
| $4,500 | $225/year | $450/year | $675/year |
| $10,000 | $500/year | $1,000/year | $1,500/year |
| $20,000 | $1,000/year | $2,000/year | $3,000/year |
Worked example, 70%-99% tier: A prior home claimed $4,500 in additional assessed-value exemption. At an illustrative 100 mills, that saved $450 annually. If the successor residence is subject to 120 mills on the same eligible assessed-value reduction, the tax savings would be $540. The assessed-value cap does not guarantee the same annual tax dollar amount at the new parish’s rate.
Worked example, qualifying 100% tier: Suppose the original home had $27,500 assessed value, including the ordinary $7,500 homestead exclusion. Its remaining $20,000 additional Veteran exemption saved a hypothetical $2,000 at 100 mills. If the new home has $35,500 assessed value, the transfer cap could leave $8,000 of assessed value taxable, or approximately $800 yearly at 100 mills. The new home may no longer have zero applicable ad valorem tax. The VA home affordability guide can help test that change alongside insurance and other debts. [1] [3] [11]
Benefits Vary With the Local Tax Base
Before using the property-tax amount in a housing budget, check the Louisiana exemption guide and request the parish’s actual millage and special district breakdown. Do not convert a statewide exemption tier into a statewide fixed annual savings promise.
A Tax Credit Is Not the Same as a Zero Bill
Amendment 1 concerns an exemption applied to taxable assessed value. It is not a reimbursement check, a mortgage lender credit or a federal VA funding-fee waiver. The distinction matters for both escrow and monthly affordability.
How Would a Surviving Spouse Apply?
Assessor verification, A25 forms and documentation
The proposed statute expressly authorizes an assessor to request information on the exemption taken at the previous homestead. A surviving spouse who plans to move should contact both the current parish assessor and the future parish assessor, explain the proposed transfer and obtain a written list of required evidence. [1] [5]
Parish guidance on existing disabled-Veteran exemptions refers to a Louisiana Department of Veterans Affairs Revised Form A25. That does not prove that Form A25 alone will be the complete transfer application if Amendment 1 becomes effective. The new assessor may request a separate verification of previous assessed exemption amounts. [6] [12]
Prior Parish Evidence
Request the approved additional exemption record, prior owner/occupancy history, last tax-year assessment, actual additional amount claimed and the tax bill identifying relevant millages.
New Parish Evidence
Ask for homestead exemption requirements, deed and title rules, legal occupancy date, accepted Veteran/disability documentation and the process for applying the transferred amount.
Survivor Identification
Be ready to provide proof of marriage, the Veteran’s death certificate and relevant disability documentation as required by your assessor. Do not transmit private information to an unverified third party.
Transfer Confirmation
Ask whether the old exemption must be cancelled first, how the transferred value is carried forward, when it takes effect and whether a mailed property-tax statement will reflect the adjustment.
A general disability-rating property-tax overview may help organize paperwork, but local rules and forms control. If the assessor has not yet published a transfer procedure, record the requested documents and ask for a written update rather than claiming the new benefit is automatic.
When Would Amendment 1 Take Effect?
Election certification, 2027 tax year and existing contracts
Act 39 was submitted for the November 3, 2026 election, with a proposed effective date of January 1, 2027 for taxable years beginning on that date, if approved. Election-night reports, certified results and actual parish implementation are separate milestones. [1] [8]
A voter-approved amendment can establish legal authority without supplying every local application detail on election night. The bill does not prescribe a universal parish transfer form, approve an individual exemption or authorize a lender to reduce escrow based only on an unconfirmed result.
| Stage | What can be verified | What to do |
|---|---|---|
| Before November 3, 2026 | Existing law and Act 39 ballot text | Preserve old exemption documents; do not assume future portability |
| Election night and canvass | Unofficial or subsequently certified statewide result | Wait for official confirmation, not social-media screenshots |
| January 1, 2027 if ratified | Proposed effective taxable year | Ask both parish assessors about eligibility and transfer procedures |
| Before contract and closing | Current tax bill and new-home homestead rules | Budget full taxes unless approved exemption treatment is documented |
| After approved exemption | Recorded tax assessment and county/parish notice | Send proof to your mortgage servicer for escrow review |
If Voters Approve
Verify final approval and implementation details, then ask the assessor whether your move and prior records meet the one-time transfer requirements. Do not assume same-day implementation across every parish.
If Voters Reject
The proposed transfer authority would not become operative. Survivors should follow the existing home-specific rules and price the replacement purchase without a transferred extra exemption.
How Would the Transfer Affect a VA Mortgage?
Escrow, property taxes, loan approval and federal benefits
Louisiana’s proposed exemption transfer is a state property-tax matter, not a new VA mortgage program. A surviving spouse’s federal VA loan eligibility requires its own Certificate of Eligibility and lender income/credit review. Even an approved tax transfer would not change an existing mortgage’s note interest rate or principal balance. [9] [10]
If a transferred exemption is approved and reflected in property-tax records, it may reduce projected taxes and the corresponding escrow amount. The lender or servicer decides what documented tax estimate to use for qualification, and a servicer performs an escrow analysis under applicable mortgage-servicing rules. [9] [14]
| Item | Could change after approval? | Why |
|---|---|---|
| Local property-tax assessment | Yes | Assessor may carry an eligible prior exemption amount to a new qualifying homestead |
| Monthly tax escrow | Potentially | Servicer uses documented tax obligations; timing can lag approval |
| Monthly principal and interest | No, not directly | Fixed note terms and amortization do not change because of a tax exemption |
| Debt-to-income calculation | Potentially | Verified lower tax payment may lower projected housing costs, subject to underwriting |
| Federal VA Certificate of Eligibility | No | Separate federal surviving-spouse qualification is required |
| VA funding fee or borrower mortgage insurance | No direct change | Federal program eligibility and loan product determine these costs |
Cash-flow example: If a properly documented transfer would reduce annual ad valorem taxes by $600, the recurring tax expense is $50 per month lower. That is a cost comparison, not a promise that the first mortgage payment immediately drops by $50. A lender may require an assessor’s decision rather than just the legislation. [9] [14]
A surviving spouse can review the surviving-spouse VA mortgage eligibility guide and VA pre-approval checklist. For documentation of how taxes affect qualifying ratios, see how debt-to-income ratios work.
Inherited Mortgage Versus New Loan
If the spouse already lives in the property after the Veteran dies, the existing mortgage and servicing questions may differ from a new purchase. Read what happens to a VA loan when the Veteran dies before assuming the debt automatically disappears.
Assumption Versus Tax Transfer
Assuming a VA-backed mortgage involves loan liability and servicer approval; transferring a Louisiana property-tax exemption concerns the assessor’s tax roll. These are not interchangeable. Review surviving-spouse mortgage assumptions separately.
What Should Different Surviving Spouses Do?
Six real-world moving and eligibility scenarios
The right action depends on which Veteran disability tier generated the old exemption, the replacement property’s assessed value and whether the surviving spouse has already claimed relief. A single Yes or No vote cannot substitute for the borrower’s own documents and the parish assessor’s determination.
Downsizing in the Same Parish
The new home’s remaining assessed value may be less than the old additional exemption. If the measure takes effect and all criteria are met, the claim may be limited by the new qualifying tax base as well as the prior amount. Confirm treatment before setting the purchase budget.
Moving to Another Louisiana Parish
Request a certified record of the additional exemption from the former assessor. The receiving parish may use different millage rates, so the same excluded assessed value can produce a different tax-dollar benefit.
Survivor of a 50%-69% Rated Veteran
The existing additional tier is $2,500 of assessed value. At illustrative 100 mills it represents up to $250 per year, not a $2,500 tax refund. The proposed transfer could preserve that limited assessed-value exclusion once.
Survivor of a 70%-99% Rated Veteran
The existing additional tier is $4,500 of assessed value. At hypothetical 100 mills it could save $450 annually. That is separate from the ordinary homestead benefit, which requires its own qualifications.
Survivor of a Qualifying 100% Rated Veteran
If the old additional exemption eliminated $18,000 in assessed value and the new home has $30,000 beyond standard homestead relief, the one-time cap could leave taxable value. Do not budget for zero tax without assessor confirmation.
Already Moved or Never Claimed
The text expressly requires that the survivor was eligible for and had taken the exemption. Pre-effective-date transfers, lapsed claims and prior moves are not fully resolved in the reviewed amendment; obtain an individual written interpretation.
There are also probate, trust, jointly titled property and moving-after-remarriage questions that the ballot summary cannot answer for each household. Ask the assessor and, where ownership is contested, a qualified Louisiana real-estate or estate attorney. The new constitutional text does not replace title requirements or establish automatic federal surviving-spouse VA funding-fee exemptions. If title is held through a trust, review the VA loan and living trust guide while obtaining a separate parish assessment decision.
What Should You Verify Before Selling or Buying?
A closing and assessor checklist to avoid costly assumptions
A qualifying surviving spouse should approach a replacement purchase as two independent approvals: the home and mortgage transaction, and the parish property-tax exemption transfer. Getting them mixed up can overstate affordable monthly payments or delay closing.
Confirm Election and Law Status
Review Louisiana’s official Act 39 text and any certified statewide result. Do not treat voter guides or a projected election-night winner as a final implementation notice.
Verify the Prior Exemption
Ask the old assessor for the Veteran tier, exemption approved and amount of additional assessed value actually claimed in the last eligible tax year.
Check Ownership and Occupancy
Tell the new assessor how the replacement house will be titled and occupied. Ask about inherited interests, trusts, joint ownership and homestead filing deadlines.
Get a Replacement Tax Estimate
Request millage and assessed-value calculations for the new home. Include city levies, special taxes, insurance and any tax line the exemption does not cover. Check other expenses using the VA loan fee auditor.
Document Mortgage Eligibility Separately
For a new federal VA-backed mortgage, request a survivor COE and compare Loan Estimates. An inherited tax benefit does not itself establish entitlement or loan approval.
Request Post-Approval Escrow Review
After the assessor confirms the exemption and the tax bill changes, send written proof to the loan servicer and request an appropriate escrow analysis. Keep copies of all notices.
For further purchase planning, use the Louisiana VA loan guide, the buy-now-or-wait decision framework and the national property-tax hub. These pages address broader housing decisions; this guide addresses the distinct 2026 Amendment 1 legal question.
Frequently Asked Questions
Direct answers on transfer, caps, timing and spouses
The questions below follow the enrolled Act 39 text, state assessor guidance and federal VA mortgage rules. The proposal’s status must be updated after an official result becomes available.
Did Louisiana Amendment 1 pass in 2026?
As of the November 3, 2026 drafting check, the official certified result was not independently verified. Check the Louisiana Secretary of State’s final result before treating the proposed transfer authority as operative.
What does Louisiana Amendment 1 do for surviving spouses?
If approved, it permits a qualifying surviving spouse who has taken the additional disabled-Veteran property-tax exemption to transfer that exemption once to a different Louisiana homestead, capped at the amount claimed on the prior homestead.
Does Amendment 1 create a new 100% disabled-Veteran exemption?
No. The existing disabled-Veteran tiers already provide additional relief at 50%-69%, 70%-99%, and qualifying 100% unemployability or total disability. The proposal concerns portability for survivors.
Can a 50% disabled Veteran’s surviving spouse transfer the exemption?
The proposed law covers the additional exemption under Article VII Section 21(K)(1), including the 50%-69% tier, if all survivor and new-homestead conditions are satisfied.
Can a survivor use the exemption on a more expensive new home?
The proposed transfer can apply to a different qualifying homestead but cannot exceed the additional exemption amount claimed on the former homestead in its last eligible year. A more expensive home can still have taxable assessed value.
How many times can a surviving spouse transfer the exemption?
One time under the text of the proposed amendment. It is not a recurring right to move the same additional exemption to an unlimited number of homes.
When would the Louisiana transfer rule begin?
The proposal sets January 1, 2027, applying to taxable years beginning on that date, but only if the constitutional amendment is ratified.
What if the survivor never claimed the additional exemption?
The proposed transfer provision uses the words eligible for and has taken the exemption. This is not the same as merely having been eligible, so request an individual assessor determination.
Can the survivor apply after moving before January 2027?
The reviewed act does not clearly authorize retroactive relief for every prior move. Ask the former and future parish assessors before assuming a previously completed relocation qualifies.
What is Form A25 in Louisiana?
Louisiana parish assessors use a revised Louisiana Department of Veterans Affairs Form A25 to support existing disabled-Veteran property-tax relief. The amendment does not guarantee that A25 is the only form needed for a transfer.
Does the transfer eliminate municipal taxes and fees?
Not necessarily. The exemption addresses qualifying ad valorem tax, while some municipal taxes, fees or charges may still be payable. Verify the specific bill with the parish assessor.
Is the standard homestead exemption transferred too?
The ordinary Louisiana homestead exemption is claimed on an eligible residence under its own requirements. Amendment 1 concerns a one-time transfer of the additional disabled-Veteran exemption, not a second basic homestead exemption.
Does a Louisiana property-tax exemption transfer make a spouse eligible for a VA loan?
No. Federal VA-backed loan eligibility for survivors is governed by a separate Certificate of Eligibility process, and private lenders assess income and credit.
Will a mortgage payment drop immediately if the exemption transfers?
Not necessarily. An approved exemption may reduce annual tax liability, but the loan servicer generally needs documentation and an escrow analysis before changing the tax portion of the monthly payment.
What if the spouse remarries or the home is in a trust?
The reviewed ballot text does not comprehensively resolve every remarriage, title and trust scenario. Louisiana homestead and survivor eligibility requirements must be checked with the assessor and, when necessary, local counsel.
Is the special assessment freeze the same as the Veteran exemption?
No. Louisiana has separate provisions for certain assessment freezes under Article VII Section 18. A frozen assessment and an additional disabled-Veteran assessed-value exemption are not identical programs.
Primary Sources and Research Method
Legal descriptions were checked against Act 39 (SB 180), the Louisiana Constitution, legislative amendment summaries and Louisiana parish assessor guidance. Financial examples use assumed assessed values and millages, not quotes from a local tax roll or a lender. Federal VA rules are treated separately from state property-tax law. No unverified 2026 election outcome is presented as final.
- Louisiana Legislature, Act 39 (SB 180), enrolled text: Proposed Art. VII §21(K)(1)(d), one-time transfer and 2027 effective date ↗
- Louisiana House Legislative Services, 2026 Amendment Summaries: Amendment 1 detailed summary; current tiers and new transfer limits ↗
- Louisiana Constitution, Article VII, Section 21: Current and conditional updated Veteran exemptions ↗
- Louisiana Constitution, Article VII, Section 20: Standard homestead relief: $7,500 assessed value and occupancy ↗
- Lafayette Parish Assessor, Amendment 1 explained: October 2026 assessor explanation; prior-year cap and verification ↗
- Livingston Parish Assessor, Veteran Exemption: Current 50/70/100 percent tiers; Revised Form A25 ↗
- East Baton Rouge Parish Assessor, General Information: Existing exemptions and notice that municipal taxes and fees can remain ↗
- Louisiana Department of Veterans Affairs, 2026 Legislative Update: July 16, 2026 description of Act 39 as a proposed amendment, Jan 2027 conditional date ↗
- CFPB, What Is an Escrow Account?: Property tax and insurance escrow change independently of interest/principal ↗
- U.S. Department of Veterans Affairs, Home Loans for Surviving Spouses: Separate COE, DIC and lender eligibility for federal VA mortgages ↗
- City of New Orleans, How Taxes Are Calculated: Millage and property tax computation from taxable assessed value ↗
- West Baton Rouge Parish Assessor, Exemptions and Special Assessments: Eligibility and A25 process; former survivor home rule ↗
- Louisiana Constitution, Article VII, Section 18: Separate Special Assessment Level and valuation freezes ↗
- CFPB, Mortgage Servicing FAQs: Servicer escrow analysis timing, shortages and surpluses ↗
- Louisiana Legislature, Act 39 digest: Official side-by-side summary and one-time cap ↗
- Louisiana Legislature, 2026 Legislative Session SB180: Bill identification and Act 39 legislative status ↗
Check Your VA Home Loan Options Before You Move.
Use the parish assessor’s written tax assessment and the lender’s written mortgage offer. State survivor exemptions and federal VA financing require separate qualification and documentation.