Law Effective Date: January 1, 2024
Parish Council Approved Date: January 18, 2024
Paragraph (O) of La. Const. Art. 7, Section 21 provides that “In addition to the homestead exemption authorized pursuant to the provisions of Section 20 of this Article, which applies to the first seven thousand five hundred dollars of the assessed valuation of property, a parish governing authority may approve an ad valorem tax exemption of up to two thousand five hundred dollars of the assessed valuation of property receiving the homestead exemption that is owned and occupied by a qualified first responder.” (See La. Const. Art. 7 §21)
“First responder” means a volunteer firefighter meeting the criteria listed below and “first responder” means a full-time public employee whose duties include responding rapidly to an emergency and who resides in the same parish in which their employer is located.
Annual application is required with supporting documentation from the qualified first responder’s employer evidencing full-time employment with the agency for the taxable period for which the exemption is being requested. If the first responder does not meet the residency requirement by residing in the same parish as his/her employer, then the application will not be approved.
Even if a retired first responder has all the appropriate credentials, the retired first responder does not qualify if he/she is unable to produce documentation issued by his employer evidencing full-time employment for the taxable period for which the exemption is being requested.
If any first responder has any questions regarding this exemption benefit, please call our office at 225-647-8182 or stop by one of our office locations.