Did both spouses have to be 65 for Louisiana's special property tax assessment?

Plain-English summary

Jackson Parish's assessor asked whether both spouses had to be at least 65 to receive Louisiana's special assessment for a community-owned residence. In Opinion 03-0138, the Attorney General answered no: one spouse meeting the age requirement was enough under the constitutional provision he read.

The opinion described the special assessment as holding the property's assessed value level while the property and owner continued to qualify. It also described an income limit and annual application condition then in the constitutional text. The AG drew support from the provision allowing an eligible surviving spouse aged at least 55 to continue an assessment already granted. He did not say that age alone satisfied every condition.

Currency note

This opinion was issued in 2003. 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.

What the opinion meant at issuance

Spouses who owned a home in community

The AG read Article 7, Section 18(G) to allow the special assessment when one spouse was 65 or older. His answer concerned a community-owned residential property and did not remove the opinion's other eligibility conditions.

Parish assessors

The opinion rejected a rule that both spouses had to reach 65 before the couple could apply. It used the surviving-spouse continuation provision as evidence of how the age requirement worked for a property owned by two spouses.

Common questions

Q: Did both married owners have to be 65?
A: No. The AG said only one spouse needed to meet the age threshold for the community-owned property described in the request.

Q: Did the opinion allow any 65-year-old homeowner to qualify automatically?
A: No. It also described income, property, and application conditions under the then-existing constitutional provision.

Q: Could a younger surviving spouse keep an assessment already granted?
A: The opinion cited the provision allowing a surviving spouse aged 55 or older to continue it if the spouse remained income eligible and applied annually. That continuation rule helped the AG interpret the initial age requirement.

Background and statutory framework

The assessor's question arose under Article 7, Section 18(G) of the Louisiana Constitution. The opinion described the then-existing special assessment for residential property and discussed the subsection governing a surviving spouse. It also referred to Attorney General Opinion 00-21, which had addressed the continuation rule.

Citations and references

Constitutional provision in the opinion: Article 7, Section 18(G). Earlier opinion cited: Attorney General Opinion No. 00-21.

Source

• Landing page: https://www.ag.state.la.us/Opinions
• Original PDF: https://www.ag.state.la.us/Opinion/Download/03-0138

Original opinion text

DEPARTMENT OF JUSTICE
One American Place
301 Main Street, Suite 600
CIVIL DIVISION
P.O. Box 94005
BATON ROUGE
TEL.: (225) 342-7013
FAX: (225) 342-2090
RICHARD P. IEYOUB
70804-9005
ATEORNEY GENERAL

kP. 003
Opinion ~umber 03-0138

4 Assessors
125 Homestead Exemption
Mr. Eddie G. Gatlin, C.L.A. 129 Taxation
Assessor, Parish of Jackson
Article 7, Section 18(G) of Louisiana Constitution

101 Court House Bldg.
If husband and wife own immovable property in community,
Jonesboro, LA 71251
only one needs to be sixty-five years of age or older to qualify
for the special assessment provided for in Article 7, Section 18 (G) of the Louisiana Constitution.
Dear Mr. Gatlin:

A person who is sixty-five years old or older and who has a gross income of $50,000 or less may apply for a special assessment level. This assessment is for residential property and essentially allows the assessment of the property to remain the same or not be increased as long as the property and the owner qualify for it. The particular language of the assessment, found in Article 7, Section 18 (G) (1) of the Louisiana Constitution refers to the property being owned and occupied by any person or persons sixty-five years of age or older. If property is owned by more than one person, i.e., a husband and wife in community, must both persons be sixty-five years of age or older to qualify for the assessment?

In short, we do not believe that both husband and wife must be sixty-five years of age or older to qualify for the assessment. Subsection (2)(a) of Article 7, Section 18 (G) specifically provides that the special assessment level shall remain on the property as long as the owner or the owner’s surviving spouse who is fifty-five years of age or older remains eligible and applies annually for the special assessment. We previously opined that this subsection meant that if the property already qualified for and received the special assessment, a surviving spouse who is younger than sixty-five years of age may continue to enjoy the special assessment provided he remains income eligible and applies annually for the special assessment1. We believe this implies that if property is owned in community, it is not necessary that both husband and wife be sixty-five years of age or older to apply for the special assessment. It is our opinion that only one need be sixty-five years of age or older. To interpret otherwise defeats the purpose for this subsection. And statutes and/or laws pertaining to a particular topic must be read together in order to have a clearer understanding and interpretation of them.

Attorney General Opinion No. 00-21.

Page 2

Opinion Number 03-0138
Mr. Eddie G. Gatlin, C.L.A.
Assessor, Parish of Jackson
Page -2-

We trust that this adequately responds to your request. If you have any questions or
comments, please do not hesitate to contact me.

Yours very truly,

RICHARD P. IEYOUB
Attorney General

BY:
TINA VICARI GRANT
Assistant Attorney General

RPI/TVG/dam