Quick answers
Does Louisiana have a state estate tax?
State estate tax: No. The pinned estate-tax dataset (2026.v2) has no row for Louisiana, so it cites no state statute; the state page records no state estate or inheritance tax.
Does Louisiana have an inheritance tax?
Inheritance tax: No. The pinned estate-tax dataset (2026.v2) has no row for Louisiana, so it cites no state statute; the state page records no state estate or inheritance tax.
Can you use a transfer-on-death deed in Louisiana?
Transfer-on-death deed for real estate: None — not available (civil-law state). No transfer-on-death deed — Louisiana has not adopted the Act; verify options with a Louisiana notary or the parish recorder
What is the Medicaid look-back period in Louisiana?
Look-back period: 60 months before application, plus transfers after application (Louisiana Medicaid Eligibility Manual section I-1670; Reissued October 21, 2025; divisor applies to applications filed on or after September 1, 2024).
Does Louisiana tax Social Security benefits?
Social Security benefits: Exempt (revenue.louisiana.gov).
State estate tax
Estate-tax dataset 2026.v2
- State estate tax
- NoNo dataset row
The pinned estate-tax dataset (2026.v2) has no row for Louisiana, so it cites no state statute; the state page records no state estate or inheritance tax.
· Checked July 20, 2026
Full detail: Louisiana estate and inheritance tax page
Inheritance tax
Estate-tax dataset 2026.v2
- Inheritance tax
- NoNo dataset row
The pinned estate-tax dataset (2026.v2) has no row for Louisiana, so it cites no state statute; the state page records no state estate or inheritance tax.
· Checked July 20, 2026
Full detail: Louisiana estate and inheritance tax page
Transfer-on-death deed
- Transfer-on-death deed for real estate
- None — not available (civil-law state)Not primary-verified
No transfer-on-death deed — Louisiana has not adopted the Act; verify options with a Louisiana notary or the parish recorder
· Checked July 26, 2026
- Controlling statute
- Not primary-verified
No transfer-on-death deed — Louisiana has not adopted the Act; verify options with a Louisiana notary or the parish recorder
· Checked July 26, 2026
Full detail: Louisiana transfer-on-death deed page
Small-estate procedure
- Current rule
- $125,000 gross succession, or any value when death was at least 20 years earlier; small-succession affidavitVerified
Source: La. Code Civ. Proc. art. 3421 · Effective: 2024 · Checked August 23, 2026
Full detail: Louisiana small-estate procedure page
Medicaid long-term-care eligibility
Medicaid dataset 2026.v16
- LTC and HCBS special income limit for one applicant
- $2,982 per monthVerified
- Applies to: individual applicant.
Source: Louisiana Medicaid Eligibility Manual chart Z-700 · Effective: Reissued January 7, 2026; 2026 standards effective January 1, 2026 · Checked November 14, 2026
- LTC and HCBS special income limit when both spouses receive services
- $5,964 per monthVerified
- Applies to: institutional couple when both spouses receive long-term-care services.
Source: Louisiana Medicaid Eligibility Manual chart Z-700 · Effective: Reissued January 7, 2026; 2026 standards effective January 1, 2026 · Checked November 14, 2026
- LTC and HCBS resource limit for one applicant
- $2,000Verified
- Applies to: individual applicant.
Source: Louisiana Medicaid Eligibility Manual chart Z-700 · Effective: Reissued January 7, 2026; 2026 standards effective January 1, 2026 · Checked November 14, 2026
- LTC and HCBS resource limit when both spouses receive services
- $3,000Verified
- Applies to: institutional couple when both spouses receive services; community-spouse rules apply in a one-spouse setting.
Source: Louisiana Medicaid Eligibility Manual chart Z-700 · Effective: Reissued January 7, 2026; 2026 standards effective January 1, 2026 · Checked November 14, 2026
- Minimum community-spouse resource allowance
- Not yet verified
- Applies to: institutionalized applicant with a community spouse.
The reviewed primary material did not provide a current, effective-dated value or rule for this cell.
· Checked November 14, 2026 · Ask the state agency
- Community-spouse resource standard
- $162,660Verified
- Applies to: admissions July 1 through December 31, 2026 with a community spouse.
Source: Louisiana Medicaid Eligibility Manual chart Z-800 · Effective: Issued May 6, 2026; July standards effective July 1 through December 31, 2026 · Checked November 14, 2026
- Community-spouse monthly maintenance-needs allowance
- Not yet verified
- Applies to: institutionalized applicant with a community spouse; January 1 through December 31, 2026.
The reviewed primary material did not provide a current, effective-dated value or rule for this cell.
· Checked November 14, 2026 · Ask the state agency
- Home-equity limit
- $752,000 for 2026Verified
- Applies to: applicant subject to Louisiana's substantial-home-equity rule.
Source: Louisiana Medicaid Eligibility Manual chart Z-2300, Home Equity Limits by Year · Effective: Issued December 2, 2025; year 2026 · Checked November 14, 2026
Full detail: Louisiana Medicaid eligibility page
Medicaid look-back
Medicaid dataset 2026.v16
- Look-back period
- 60 months before application, plus transfers after applicationVerified
Source: Louisiana Medicaid Eligibility Manual section I-1670 · Effective: Reissued October 21, 2025; divisor applies to applications filed on or after September 1, 2024 · Checked September 5, 2026
- Transfer-penalty divisor
- $7,200 per month or $236.71 per dayVerified
Source: Louisiana Medicaid Eligibility Manual section I-1670 · Effective: Reissued October 21, 2025; divisor applies to applications filed on or after September 1, 2024 · Checked September 5, 2026
- How the state administers the penalty
- Louisiana aggregates uncompensated transfers and calculates whole and partial penalty months with its published monthly and daily values. The review baseline is when the person is institutionalized or otherwise meets the specified HCBS eligibility conditions.Verified
Source: Louisiana Medicaid Eligibility Manual section I-1670 · Effective: Reissued October 21, 2025; divisor applies to applications filed on or after September 1, 2024 · Checked September 5, 2026
Full detail: Louisiana Medicaid look-back page
Medicaid estate recovery
Medicaid dataset 2026.v16
- Recovery scope
- Louisiana seeks only federally mandated recovery from succession estates. The department's claim is a privilege on the succession estate with priority equivalent to an expense of last illness.Verified
Source: Louisiana Revised Statutes § 46:153.4 · Also: Louisiana Legislature 2018 Regular Session effective-date table · Effective: Acts 2018, No. 206, § 5; effective August 1, 2018 · Checked September 5, 2026
- Controlling authority
- Louisiana Revised Statutes § 46:153.4 requires the estate-recovery program and limits it to recovery mandated by 42 U.S.C. § 1396p.Verified
Source: Louisiana Revised Statutes § 46:153.4 · Also: Louisiana Legislature 2018 Regular Session effective-date table · Effective: Acts 2018, No. 206, § 5; effective August 1, 2018 · Checked September 5, 2026
- Exemptions and deferrals
- Louisiana does not institute recovery against the first $15,000 or one-half the parish median homestead value, whichever is greater. Recovery may also be reduced for reasonable and necessary homestead-maintenance expenses paid by heirs after long-term-care admission.Verified
Source: Louisiana Revised Statutes § 46:153.4 · Also: Louisiana Legislature 2018 Regular Session effective-date table · Effective: Acts 2018, No. 206, § 5; effective August 1, 2018 · Checked September 5, 2026
- Hardship waiver
- The department must refrain from recovery for undue hardship. The statute protects an heir whose family income is no more than 300% of the applicable federal poverty guideline, and the agency manual also provides review for a sole income-producing asset, threatened dependence on public assistance, and other compelling circumstances.Verified
Source: Louisiana Revised Statutes § 46:153.4 · Also: Louisiana Legislature 2018 Regular Session effective-date table · Also: Louisiana Medicaid Eligibility Manual section U-0000 · Effective: Acts 2018, No. 206, § 5; effective August 1, 2018 · Checked September 5, 2026
- Lien practice
- Louisiana's Medicaid State Plan authorizes TEFRA liens against real property of permanently institutionalized members and liens against real and personal property after death, in addition to liens for incorrectly paid benefits.Verified
Source: Louisiana Medicaid State Plan section 4.17 · Effective: TN 02-11 approved July 22, 2004; effective July 1, 2004 · Checked September 5, 2026
Full detail: Louisiana Medicaid estate-recovery page
State income tax on retirement income
Retirement-income tax dataset 2026.v4
- Social Security benefits
- ExemptVerified
- Louisiana excludes Social Security benefits.
Source: revenue.louisiana.gov · Checked August 15, 2026
- Public pensions
- Pending
Primary-source classification has not yet been completed for this income type.
- Private pensions
- Pending
Primary-source classification has not yet been completed for this income type.
- IRA and 401(k) distributions
- Pending
Primary-source classification has not yet been completed for this income type.
- Military retirement pay
- Pending
Primary-source classification has not yet been completed for this income type.
Full detail: Retirement-income tax dataset, all states (JSON)
About this page
This page assembles entries from datasets the site already publishes; it adds no figure of its own. Entries marked “Not yet verified” or “Pending” have no primary-source value in the underlying dataset yet. Rules change, so confirm anything you plan to act on with the source, the state agency, or a licensed attorney.