Exemptions.

New Orleans City Code § 150-369

in effect

Sec. 150-369. - Exemptions. The following instruments, acts, writings or documents shall be exempt from the provisions of this article and the tax imposed thereby: (1) Leases of an immovable property for single residential purposes; (2) Acts of correction; (3) Declarations of homestead; (4) Declarations of paraphernality; (5) Tax liens; (6) Minor's mortgages; (7) Materialmen's and laborers' liens; (8) Transfer of cemetery plots; (9) Sheriff's process verbal in foreclosures; (10) Sheriff's deed in foreclosures; (11) Dation en paiments; (12) Judgments of possession or affidavits for small succession, in accordance with the provisions of article 3431 of the Louisiana Code of Civil Procedure; (13) Money judgments; (14) Notices of lis pendens; (15) Assignments of mortgages notes; (16) All sales and/or mortgages by nonprofit housing corporations domiciled in the city which are exempt from income tax pursuant to Internal Revenue Service rules, including the Finance Authority of New Orleans, provided that the purchaser or mortgagor is certified as being of low or moderate income and the mortgage note is payable to the nonprofit housing corporation; (17) Cancellations of all inscriptions; (18) Quitclaims; (19) Exchange of property for public purposes to which the city is a party; (20) Partition or settlement of community property between spouses or former spouses; (21) All documents recorded in foreclosure proceedings; (22) Tax sales and redemptions; (23) Amendment to a mortgage wherein the interest rate and/or term of payment is readjusted; (24) Assignment of a lease; (25) Judgments nullifying sales of property; (26) Judgments confirming tax titles; (27) Transactions involving the parish school board; (28) Acts of donation of vacant and abandoned immovable property to an organization which is exempt from income tax pursuant to Internal Revenue Service rules, or to a church which has been established in the community for a minimum period of five years, provided that the director of health has certified that the donation meets requirements established by the city; (29) Acts of donation or sale of immovable residential property by an organization which is exempt from income tax pursuant to Internal Revenue Service rules or by a church to a person or family who will live in the property for a minimum period of five years, provided that the property being transferred was received by the organization under the terms of M.C.S., Ordinance Number 15,286 and that the director of health has certified that the requirements of that section have been satisfied; (30) Sales or donations of residential properties which meet the following criteria: a. The seller/donor has caused the property to be renovated in compliance with requirements of this Code; and b. Prior to renovation by the seller/donor, the property had been designated by an agency of the city as vacant, abandoned, uninhabitable, or blighted; (31) Acts of mortgage in favor of the state entered into for the purpose of posting a property bond, in connection with criminal proceedings, by persons over 65 years of age who fit within the federal definitions of low and/or moderate income; (32) Transfer between spouses to declare formerly separate property as community property, pursuant to LSA-C.C. art. 2343.1, but does not exempt immovable property which is not the family home or primary residence of the spousal community. (33) Disaster relief loans to small businesses from the United States Small Business Administration related to the flood which occurred on May 8, 1995. (34) Disaster relief loans to small businesses from the United States Small Business Administration related to destruction caused by Hurricane Georges during the period September 25—29, 1998. (35) Disaster relief loans for residences and small businesses from the United States Small Business Administration (SBA), the Louisiana Road Home Program and related bank loans, or other state or federal programs related to destruction caused by Hurricanes Katrina and Rita and subsequent flooding. (Code 1956, § 17A-7; M.C.S., Ord. No. 16,714, 10-20-94; M.C.S., Ord. No. 16,792, 12-8-94; M.C.S., Ord. No. 17,360, § 1, 12-28-95; M.C.S., Ord. No. 19,386, § 1, 9-16-99; M.C.S., Ord. No. 21770, § 1, 11-18-04; M.C.S., Ord. No. 23060, § 1, 4-3-08; M.C.S., Ord. No. 23939, § 1, 4-8-10)

Source: City of New Orleans, Code of Ordinances and Home Rule Charter (Municode Library, library.municode.com)URL: https://library.municode.com/la/new_orleans/codes/code_of_ordinances?nodeId=PTIICO_CH150TA_ARTVDOTRTA_DIV1GE_S150-369EXFetched: 10/28/2026