Louisiana § RS 47:1713 - Special assessment level for certain trusts
Full text of Louisiana Louisiana Civil Code § RS 47:1713 — Special assessment level for certain trusts, with citation guidance and answers to common questions.
§ RS 47:1713. Special assessment level for certain trusts
A. A trust shall be eligible for the special assessment level if all of the following apply:
(1) The settlor or settlors of the trust were the immediate prior owner or owners of the homestead.
(2) The naked ownership of the homestead was transferred to the trust.
(3) The settlor or settlors retained a usufruct on the homestead.
(4) The settlor or settlors continue to occupy the homestead.
(5) The settlor or settlors would have been eligible for the special assessment level had they retained the naked ownership of the homestead.
B.(1) If a trust would have been eligible for the special assessment level pursuant to this Section prior to the most recent reappraisal, the total assessment of the property held in trust shall be the assessed value on the last appraisal before the reappraisal.
(2) If a trust has remitted a payment at the higher assessment level and is later determined to be eligible for the special assessment level pursuant to this Subsection, then upon a showing by the trust of eligibility, any payment in excess of the special assessment level shall abate subsequent years' ad valorem taxes on the property until the payment has been exhausted.
Acts 2018, No. 659, §1, eff. December 12, 2018.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 47:1713
What does Louisiana Civil Code § RS 47:1713 cover?
Section RS 47:1713 ("Special assessment level for certain trusts") is part of the Louisiana Civil Code, the codified statutory law of Louisiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Louisiana § RS 47:1713?
A common citation format is "Louisiana Civil Code § RS 47:1713" (Louisiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Louisiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Louisiana official source linked on this page or consult a licensed Louisiana attorney.
How does Louisiana § RS 47:1713 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Louisiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Louisiana.