Opinion Number

Dear Mr. Mitchell:

You requested an Attorney General's opinion regarding the application of the three year limit on the recovery of ad valorem taxes paid in error set forth in La.R.S. 47:2108.1 to claims involving the Homestead Exemption.

According to your request, a homeowner bought property in 2000 and paid taxes on the home from 2000 to 2006, but failed to file for Homestead Exemption on the property until 2007. After filing for the Homestead Exemption, the homeowner presented a claim for a refund of the portion of ad valorem taxes paid over the preceding seven years that would have been…