Louisiana Resources for Executors

Louisiana operates under community property law, one of only nine states to do so. Most assets acquired during marriage belong equally to both spouses regardless of whose name is on the title or who earned the income. This fundamental difference from common law states shapes every aspect of estate planning here, from how property passes at death to what a surviving spouse automatically inherits.

Estates valued under $200,000La. C.C.P. art. 3421Verified Sep 8, 2026View source may avoid formal probate entirely through a simplified affidavit procedure. This threshold is relatively generous compared to other states, potentially saving families significant time and legal fees.

Louisiana does not impose a state estate tax or inheritance tax, which means estates are only subject to the federal estate tax (currently exempting the first $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source per person, or $30,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source for married couples using portability). This is a meaningful advantage over the states that layer their own death taxes on top of the federal system.

Louisiana provides constitutional homestead protection up to $35,000 in home equity. This shields the family home from most creditors during the owner's lifetime.