This page provides a plain-English summary of key elder care and estate planning information specific to Louisiana residents. It covers Louisiana Medicaid limits, estate tax rules, advance directive information, and links to important Louisiana agencies and resources.
Information on this page is updated periodically but laws and limits change frequently. Always verify current figures with the relevant agency or a licensed attorney.
Louisiana Medicaid — 2026 Eligibility Limits for Long Term Care
Louisiana’s Medicaid program is called Healthy Louisiana and is administered by the Louisiana Department of Health — LDH. Most Healthy Louisiana members receive services through managed care organizations — MCOs. Louisiana expanded Medicaid under the Affordable Care Act in 2016 providing coverage to adults up to 138 percent of the federal poverty level.
Important managed care update — 2026 UnitedHealthcare exited the Healthy Louisiana managed care program effective early 2026 after LDH chose not to renew its contract. Former UHC members were transitioned to one of the five remaining MCOs. If you or a family member were a UHC Healthy Louisiana member and are unsure of your current plan contact LDH at 1-888-342-6207 to confirm your coverage and verify that your physicians and pharmacy are in-network with your new plan.
Income limit — single applicant The income limit for a single Louisiana nursing home Medicaid applicant is $2,982 per month in 2026. Louisiana is an income cap state meaning applicants whose income exceeds this limit must establish a Qualified Income Trust — also called a Miller Trust or QIT — to qualify.
Asset limit — single applicant A single applicant must have $2,000 or less in countable assets. Exempt assets include the primary residence with equity up to $752,000 — Louisiana uses the federal minimum home equity limit — if the applicant intends to return home, one vehicle, personal belongings and household furnishings, and life insurance policies with a combined face value of $10,000 or less. Note that IRAs and 401(k)s are counted as countable assets in Louisiana.
Home and community based care — Community Choices Waiver Louisiana’s primary HCBS program for seniors is the Community Choices Waiver — CCW. The CCW provides home and community based services for people aged 65 and older who need nursing facility level care but want to remain at home. The asset limit is $2,000 for a single applicant and the income limit is $2,982 per month. The CCW has a waitlist — families should apply and register for the Request for Services Registry — RFSR — as early as possible since waitlist position is based on registration date. Contact Louisiana Options at 1-877-456-1146 to get on the registry.
Long Term Personal Care Services — no waitlist option Louisiana offers a unique program called Long Term Personal Care Services — LTPCS — that provides in-home personal care assistance as a Medicaid State Plan benefit. Unlike the CCW Waiver LTPCS is an entitlement with no waitlist meaning anyone who qualifies receives services. LTPCS uses a lower income limit tied to the ABD Medicaid level — $994 per month — rather than the $2,982 CCW limit and has no spousal income or asset protections. It can provide immediate in-home personal care for eligible seniors while waiting for a CCW Waiver slot to open. Contact OAAS at 1-877-456-1146 for information.
PACE program Louisiana offers the Program of All-inclusive Care for the Elderly — PACE — in certain areas for people aged 55 and older who need nursing facility level care. PACE is an entitlement with no waitlist that combines Medicare and Medicaid benefits into a single comprehensive care program. Availability depends on geographic area.
Married couples — one spouse applying When only one spouse applies for Louisiana Medicaid the community spouse — the spouse who remains at home — may retain 50 percent of the couple’s combined countable assets up to a maximum of $162,660. If 50 percent of the couple’s assets is less than $32,532 the community spouse may retain up to $32,532. The applicant spouse retains $2,000.
Monthly Maintenance Needs Allowance Louisiana uses the federal maximum Monthly Maintenance Needs Allowance of $4,066.50 per month in 2026. The community spouse receives this allowance if their income falls below this threshold.
Personal needs allowance Louisiana nursing home Medicaid recipients are allowed to keep $45 per month as a personal needs allowance — one of the lowest in the country. The remainder of income is applied toward the cost of care.
Look-back period and divestment penalty Louisiana has a 60-month — five year — look-back period for nursing home Medicaid and CCW Waiver applications. Asset transfers made within 60 months of applying that were for less than fair market value may result in a penalty period of ineligibility. The 2026 divestment penalty divisor in Louisiana is approximately $7,100 per month.
Estate recovery Louisiana requires Medicaid estate recovery for recipients who received long term care services at or after age 55. After a Healthy Louisiana recipient dies the state seeks reimbursement from the estate for long term care costs paid. Recovery is deferred while a surviving spouse minor child or disabled child remains alive. Planning with an elder law attorney can help protect assets from estate recovery.
How to apply for Louisiana Healthy Louisiana Medicaid Applications can be submitted online through the Louisiana Medicaid Self-Service Portal at myla.louisiana.gov, by phone at 1-888-342-6207, or in person at your local Louisiana Department of Children and Family Services — DCFS — office.
Louisiana Medicaid administering agency Louisiana Department of Health — ldh.la.gov
Louisiana Estate Tax — 2026
No Louisiana state estate tax Louisiana does not impose a state estate tax. Louisiana previously maintained an estate transfer tax linked to the federal state death tax credit but that credit was eliminated by federal law and Louisiana’s estate transfer tax effectively ended for deaths after December 31 2004.
No Louisiana inheritance tax Louisiana repealed its inheritance tax in 2008 effective January 1 2012. Beneficiaries who receive assets from a Louisiana decedent owe no Louisiana inheritance tax regardless of the size of the inheritance.
Federal estate tax Louisiana residents may be subject to the federal estate tax. The federal estate tax exemption is $15,000,000 per person in 2026 following enactment of the One Big Beautiful Bill Act. The exemption is portable between spouses meaning a married couple can protect up to $30,000,000 from federal estate tax with proper planning. The top federal estate tax rate is 40 percent on amounts above the exemption.
No Louisiana gift tax Louisiana does not impose a state gift tax. Federal gift tax rules apply — the annual gift tax exclusion is $19,000 per recipient in 2026.
Louisiana succession law — unique civil law system Louisiana is the only state in the United States that bases its legal system on civil law rather than common law — a legacy of its French and Spanish colonial heritage. This affects estate planning in important ways. Louisiana uses the term succession rather than probate for the process of settling an estate. Louisiana also has forced heirship rules that in some circumstances require a portion of the estate to pass to certain children regardless of what the will says. Louisiana residents should work with a Louisiana-licensed estate planning attorney familiar with the state’s unique civil law system.
Step-up in basis Inherited assets in Louisiana receive a stepped-up tax basis to fair market value at the date of the original owner’s death. This can significantly reduce capital gains taxes when beneficiaries later sell inherited property.
Louisiana income tax Louisiana has a flat state income tax rate of 3 percent in 2026 — one of the lower flat rates in the country. Social Security benefits are not taxed in Louisiana. Public pension income — including income from the Louisiana State Employees Retirement System and Teachers Retirement System of Louisiana — is exempt from Louisiana income tax. Private pension income and IRA withdrawals may qualify for a partial exemption.
Louisiana Advance Directives
Louisiana law recognizes the following advance directive documents:
Louisiana Declaration Concerning Life-Sustaining Procedures — Living Will Documents your wishes regarding life-sustaining treatment when you have a terminal condition or are in a continual profound comatose state. Must be signed and witnessed by two adults who are not the healthcare provider.
Louisiana Durable Power of Attorney for Health Care Names a healthcare agent to make medical decisions on your behalf when you are unable to do so. Louisiana also recognizes a broader healthcare proxy designation within estate planning documents.
Louisiana POLST — Physician Orders for Life-Sustaining Treatment Louisiana uses a POLST form for seriously ill patients that documents specific medical orders regarding CPR hospitalization and artificial nutrition. Must be signed by a physician.
Louisiana Do Not Resuscitate Order A physician order directing emergency personnel not to perform CPR. Louisiana has standardized out-of-hospital DNR protocols.
Louisiana Advance Directive Registry Louisiana does not maintain a statewide advance directive registry. Copies of your advance directive should be given to your healthcare agent physician and any hospital or care facility where you receive care.
Free Louisiana advance directive forms Free Louisiana-specific advance directive forms are available at caringinfo.org and from the Louisiana State Medical Society at lsms.org.
Louisiana Key Agencies and Resources
Louisiana Department of Health — LDH Administers Healthy Louisiana — Louisiana Medicaid — including long term care programs. Website: ldh.la.gov Member Services: 1-888-342-6207 Louisiana Medicaid Self-Service Portal: myla.louisiana.gov
Louisiana Governor’s Office of Elderly Affairs — GOEA Coordinates programs and services for older Louisianans including home care nutrition programs caregiver support and the Louisiana SHIP program for free Medicare counseling. Website: goea.la.gov Phone: 1-225-342-7100 Louisiana SHIP — free Medicare counseling: 1-800-259-5301
Louisiana Area Agencies on Aging Louisiana is served by 12 Area Agencies on Aging that coordinate local services for older adults and caregivers. Eldercare Locator: 1-800-677-1116 or eldercare.acl.gov
Louisiana Long Term Care Ombudsman Program Advocates for the rights of residents of nursing homes and assisted living facilities. Investigates complaints and helps resolve problems free of charge. Website: goea.la.gov/ombudsman Phone: 1-800-259-5301
Louisiana State Bar Association Lawyer Referral Service Connects Louisianans with attorneys including those who specialize in elder law and estate planning. Website: lsba.org Phone: 1-504-561-8828
Southeast Louisiana Legal Services and Acadiana Legal Services Provides free civil legal services to low income Louisianans including seniors on issues related to Medicaid benefits housing and elder law. Southeast Louisiana Legal Services: slls.org — 1-504-529-1000 Acadiana Legal Services: acadianals.org — 1-337-237-4320
Louisiana Veterans Resources
Louisiana Department of Veterans Affairs — LDVA Provides services and benefits to Louisiana veterans and their families including free VA claims assistance and connections to Louisiana veterans resources. Website: vetaffairs.la.gov Phone: 1-225-219-5000
Louisiana State Veterans Homes Louisiana operates veterans homes providing long term care to eligible veterans and their spouses. Facilities are located in Bossier City Jackson Monroe Natchitoches and Reserve. Website: vetaffairs.la.gov/veterans-homes
Louisiana Senior Property Tax Benefits
Special Assessment Level — Senior Freeze Louisiana homeowners aged 65 and older who have a combined household income of $100,000 or less may qualify to have the assessed value of their primary residence frozen — meaning it cannot increase due to rising property values even if the home appreciates. This can provide significant long-term property tax savings. Apply through your parish assessor’s office.
Homestead Exemption Louisiana homeowners who occupy their home as their primary residence qualify for a homestead exemption that exempts the first $75,000 of fair market value from property taxes. This applies to all qualifying homeowners regardless of age.
Disabled Veteran Property Tax Exemption Louisiana veterans who are totally and permanently disabled due to a service-connected disability are exempt from property taxes on their primary residence. Apply through your parish assessor’s office.
Finding Elder Law and Estate Planning Attorneys in Louisiana
The following resources can help you find a qualified elder law or estate planning attorney in Louisiana:
- National Academy of Elder Law Attorneys — NAELA — naela.org — searchable directory by location
- Louisiana State Bar Association Lawyer Referral Service — lsba.org — 1-504-561-8828
- Louisiana Chapter of NAELA — Louisiana has an active NAELA chapter with members throughout the state
- Southeast Louisiana Legal Services — slls.org — free legal assistance for income-qualifying seniors — 1-504-529-1000
- Acadiana Legal Services — acadianals.org — free legal assistance for income-qualifying seniors in Acadiana — 1-337-237-4320
The information on this page is for general informational purposes only and does not constitute legal or financial advice. Louisiana Healthy Louisiana Medicaid rules and other figures change frequently. Always verify current information with the relevant agency or a licensed attorney. Laws vary and individual circumstances differ significantly.
Last updated: April 2026