- Age 65 with an Adjusted Gross Income of $71,562.52 for 2015 Income Tax Year
- People who have a service-connected disabilty rating of fifty percent (50%) or more by the United States Department of Veterans Affairs
- members of the armed forces of the United States or the Louisiana National Guard who owned and last occupied such property who are killed in action, or who are missing in action or a prisoner of war for a period exceeding ninety (90) days; or
any person or person permanetly totally disabled as determined by a final non-appealable judgement of a court or as certified by a state or federal administrative agency charged with the responsibility for making determiniations regarding disability.
An eligible owner shall apply for the special assessment level by filing a signed application establishing that the owner qualifies for the special assessment level with the assessor of the parish. Click here to download the application.