Could a Louisiana home owned by a single-member LLC receive the homestead exemption?

Plain-English summary

Jefferson Parish asked whether a single-member limited liability company could claim Louisiana's constitutional homestead exemption. In the official opinion, the AG said it could not. The opinion read Article VII, Section 20 as applying to a residence owned and occupied by a person and relied on earlier AG opinions requiring the claimant to be a natural person.

The AG rejected the argument that one person's ownership of all LLC interests made the company itself a person for the exemption. Its answer addressed the company's ownership of the home, not every arrangement involving a homeowner and an LLC.

Currency note

This opinion was issued in 2002. Subsequent statutory amendments, court decisions, or later AG opinions may have changed the analysis. Treat this page as historical context, not current legal advice. Verify current law before relying on any specific rule, deadline, or remedy mentioned here.

Common questions

Could a single-member LLC claim the exemption on a house it owned?
The AG said no; the company was a legal entity, while the exemption required a natural person.

Did having only one member change the AG's answer?
No. The opinion expressly considered that argument and still distinguished the LLC from its owner.

Background and statutory framework

The opinion applied Article VII, Section 20 of the Louisiana Constitution and earlier AG opinions on ownership and occupancy for homestead exemption. Its conclusion was limited to the single-member LLC claimant described.

Citations and references

• Article VII, Section 20 of the Louisiana Constitution (homestead exemption)
• Earlier Louisiana AG opinions on natural-person ownership, quoted in the original text

Source

• Landing page: https://www.ag.state.la.us/Opinions
• Original PDF: https://www.ag.state.la.us/Opinion/Download/02-0062

Original opinion text

EPARTMENT OF UST CF
One American Place
301 Mmn Street, Suite 600
CIVIL DIVISION
P.O. Box 94005
BATON ROUGE
TEL.:(225~ 342-7013
FAX: (225/ 342-2090
RICHARD P. IEYOUB
70804°9005
ATTORNEY GENERAL

OPINION NUMBER 02-0062
A,PR 18 Z00Z
125 Taxation - Homestead Exemption
Mr. Lawrence E. Chehardy, CLA
Jefferson Parish
A single-member LLC does not qualify for a homestead
exemption as set forth =n Article VII, Sect=on 20 of the
200 Derbigny Street
Louisiana Constitution of 1974.
Gretna, LA 70053

Dear Mr. Chehardy:

You have requested an opinion of this office regarding the following question:

Can a single-member LLC qualify for a homestead exemption as set forth in Article VII, Section 20 of the Louisiana Constitution of 1974?

In Opinion Number 84-563 this office stated:

The homestead exemption only applies to property owned by an individual. The person claiming the exemption must be a natural person and not a corporation, partnership or a trust.

Although the argument that a single-member LLC cannot, by definition, be owned by more than one person is interesting, it is the opinion of this office that Article VII, Section 20 of the Louisiana Constitution of 1974 provides for a homestead exemption on a tract of land with a residence thereon, owned and occupied by a person. See Opinion Number 96-182 and Opinion Number 84- 563. Because a single-member LLC is a legal entity rather than a person, it does not qualify for a homestead exemption as set forth in Article VII, Section 20 of the Louisiana Constitution of 1974.

If you have any additional questions, please feel free to contact this office.

Very truly yours,

RICHARD P. IEYOUB
ATTORNEY GENERAL

SUE MCNABB
Assistant Attorney General

RPI:SM/sfj