Louisiana § 47:1714 Exemption for property of a disabled veteran or a surviving spouse; eligibility for

Louisiana Statutes

§ 47:1714 — Exemption for property of a disabled veteran or a surviving spouse; eligibility for

Louisiana § 47:1714

Title 47Revenue and Taxation

This text of Louisiana § 47:1714 (Exemption for property of a disabled veteran or a surviving spouse; eligibility for) is published on Counsel Stack Legal Research, covering Louisiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

La. Stat. Ann. § 47:1714 (2026).

Text

§1714. Exemption for property of a disabled veteran or a surviving spouse; eligibility for certain trusts A trust shall be eligible for the ad valorem tax exemption established under Article VII, Section 21(K) of the Louisiana Constitution which provides an exemption for a disabled veteran or a surviving spouse if all of the following apply:

(1)The settlor or settlors of the trust meet the conditions for eligibility established under Article VII, Section 21(K) of the Louisiana Constitution.

(2)The settlor or settlors of the trust were the immediate prior owners of the homestead.

(3)The naked ownership of the homestead was transferred to the trust.

(4)The settlor or settlors retained a usufruct on the homestead.

(5)The settlor or settlors continue to occupy the homestead.

(6)The settl

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§1714. Exemption for property of a disabled veteran or a surviving spouse; eligibility for
certain trusts
A trust shall be eligible for the ad valorem tax exemption established under Article
VII, Section 21(K) of the Louisiana Constitution which provides an exemption for a disabled
veteran or a surviving spouse if all of the following apply:
(1) The settlor or settlors of the trust meet the conditions for eligibility established
under Article VII, Section 21(K) of the Louisiana Constitution.
(2) The settlor or settlors of the trust were the immediate prior owners of the
homestead.
(3) The naked ownership of the homestead was transferred to the trust.
(4) The settlor or settlors retained a usufruct on the homestead.
(5) The settlor or settlors continue to occupy the homestead.
(6) The settlor or settlors would have been eligible for the exemption established
under Article VII, Section 21(K) of the Louisiana Constitution had they retained the naked
ownership of the homestead.