Could a Louisiana widow claim the homestead exemption on her late husband’s separate-property mobile home?

Plain-English summary

A Bossier Parish assessor asked about a widow who still lived in the couple’s mobile home after her husband died. The home had been the husband’s separate property; the widow received a usufruct in the succession, while the children received naked ownership. In October 2015, the Attorney General concluded that she could claim the homestead exemption despite never having held an ownership interest in the home.

The AG relied on La. Const. art. VII, § 20(A)(2). The provision extended the exemption to an occupying surviving spouse when title was held in one of several listed ways, including by the surviving spouse as usufructuary. The AG found no additional requirement that she had owned part of the property before her husband’s death.

Currency note

This opinion was issued in 2015. 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

Did the widow have to own the mobile home before her husband died?

No. The AG said the constitutional provision did not require prior ownership when the surviving spouse occupied the home and held a usufruct.

Did the children’s naked ownership prevent the exemption?

No. On the facts presented, the AG treated the widow’s usufruct and continued occupancy as satisfying the provision it applied, even though the children held naked ownership.

Would a usufruct alone have been enough without occupancy?

The opinion addressed a widow who continued to occupy the mobile home. The quoted constitutional language included occupancy, and the AG did not decide a case where the surviving spouse lived elsewhere.

Background and statutory framework

La. Const. art. VII, § 20(A)(2) extended the homestead exemption to an occupying surviving spouse whose title interest was held as usufructuary, among other listed arrangements. The AG applied that clause to the deceased husband’s separate-property mobile home and the widow’s succession usufruct.

Citations

• La. Const. art. VII, § 20 (homestead exemption and surviving-spouse usufruct).

Source

• Landing page: https://www.ag.state.la.us/Opinions
• Original PDF: https://www.ag.state.la.us/Opinion/Download/15-0074

Original opinion text

J5ltat.e of 1Jloul131ana
DEPARTMENT OF JUSTICE
P.O. BOX 94005
BATON ROUGE
70804-9005
JAMES D. "BUDDY" CALDWEll
ATIORNEYGENERAL

OCT 08 2015
OPINION 15-0074
125 - TAXAliON - Homestead Exemption
La. Const. art. VII, § 20
Bobby W. Edmiston
A surviving spouse occupying property that was formerly the
Bossier Parish Assessor
separate property of the deceased spouse and holding a usufruct in
that property may claim a homestead exemption under La. Canst.
204 Burt Blvd.
art. VII, § 20.
P.O. Box 325
Benton, LA 71006-0325

Dear Mr. Edmiston:

You have requested an opinion from this office concerning the eligibility of a surviving spouse to retain or receive the homestead exemption under La. Const. art. VII, § 20.
Specifically, your request states that a husband and wife lived in and occupied a mobile home, which was classified as the homestead for the couple. The mobile home was the separate property of the husband; however, the husband is now deceased. Your request indicates that the wife was granted a usufruct over the mobile home in the succession proceeding, and that the children received naked ownership. The surviving spouse is still occupying and living in the mobile home. You are now asking this office whether the wife is entitled to claim a homestead exemption, although she was granted the usufruct in the succession proceeding and never held an ownership interest in the mobile home.

La. Canst. art. VII, § 20(A)(2) specifically states:

The homestead exemption shall extend and apply fully to the surviving spouse or a former spouse when the homestead is occupied by the surviving spouse or former spouse and title to it is in the name of (a) the surviving spouse as owner of any interest or either or both of the former spouses, (b) the surviving spouse as usufructuary, or (c) a testamentary trust established for the benefit of the surviving spouse and the descendants of the deceased spouse or surviving spouse, but not to more than one homestead owned by either the husband or wife, or both.

Under the clear language of La. Canst. art. VII, § 20(A)(2), the homestead exemption applies to the surviving spouse when the surviving spouse is occupying the homestead and has a usufruct interest in the property. Nothing in La. Canst. art. VII, § 20 appears

Page 2

Mr. Bobby Edmiston
Opinion 15-0074
Page -2­

to require that a surviving spouse holding a usufruct on the property also have an ownership interest in the property prior to the other spouse's death. Given this clear language, it would appear that the homestead exemption applies to the circumstances presented in your request, as the surviving spouse is occupying the mobile home and has a usufruct on the mobile home.

Accordingly, it is the opinion of this office that a surviving spouse occupying a mobile home as her homestead and also holding a usufruct on the property may claim the homestead exemption under La. Const. art. VII, § 20, even though the mobile home was the separate property of the deceased spouse.

We trust this adequately responds to your request. However, if our office can be of further assistance, please do not hesitate to contact us.

Yours very truly,

JAMES D. "BUDDY" CALDWELL
AnORNE GEN RAL

~-/
By:
J n C. Morris IV sistant Attorney General
JDC/JCMIV