Opinion Number

Dear Ms. Degan:

As Assessor for the Sixth Municipal District in New Orleans, you question whether or not there is a prescriptive period applicable to the homestead exemption. You indicate that the Louisiana Tax Commission recently denied the approval of supplemental homestead applications regarding a taxpayer in your district because it was beyond the three year prescriptive period outlined in La.R.S.47:1966. You question if this prescriptive period or any other prescriptive period is applicable.

In short, it is our opinion that the three year prescriptive period referenced in La.R.S. 47:1966…