Where the estate is opened.
Only if the statute's conditions are met. Read the section below.
See the tax section for the exemption or the repeal.
See the property section for the statute's words.
Living trust or probate
A revocable living trust holds assets you title in the trustee's name. You can serve as trustee while you are able.
At death, the successor trustee handles those assets. Property you leave in your own name can still go through the probate court. A pour-over will sends leftover assets into the trust, and those leftover assets may pass through probate first.
The probate path
In Louisiana, the estate is opened in the District Court.
The Louisiana Constitution states that a district court shall have exclusive original jurisdiction of probate and succession matters, with a stated exception allowing the legislature to give a family court jurisdiction of certain community-property partitions arising from divorce or annulment. Code of Civil Procedure article 3431 states when it shall not be necessary to open judicially a small succession. Where that article applies, article 3432 provides an affidavit for a person who died intestate.
Source: Louisiana Constitution article V, section 16
Small estate
Louisiana's small-estate figure on this page is $200,000 when the statute's conditions are met.
Article 3421 defines a small succession as any of the following: the succession of a person who died domiciled in Louisiana leaving property with a gross value of two hundred thousand dollars or less valued as of the date of death; the ancillary succession of a person who died domiciled outside Louisiana leaving property in Louisiana with a gross value of one hundred twenty-five thousand dollars or less valued as of the date of death; or the succession of a person whose date of death occurred at least twenty years before execution of a small succession affidavit and who died leaving property in Louisiana of any value. Article 3431 says judicial opening is unnecessary for a person domiciled in Louisiana who died intestate, for a person domiciled in Louisiana who died testate leaving no immovable property in Louisiana if the surviving spouse, all persons who would inherit under the testament, and all other persons who would inherit in the absence of a testament agree to waive probate, and for a person domiciled outside Louisiana who died intestate or whose testament has been probated in another state. Article 3432 requires an affidavit by at least two persons, including the surviving spouse if any and one or more heirs, describing the property, whether it is community or separate, and the value of each item and the aggregate value at death.
Source: Louisiana Code of Civil Procedure article 3421
Estate or inheritance tax
Louisiana has no current estate tax on the page linked below.
The Louisiana Department of Revenue states that Act 822 of the 2008 Regular Legislative Session repealed the inheritance tax law, and that no state estate transfer tax is due for deaths after December 31, 2004, because R.S. 47:2432 only imposes the estate transfer tax if a state death tax credit is allowed against the federal estate tax. The same page also says Louisiana imposes an estate transfer tax equal to the federal credit for state death taxes.
Source: Louisiana Department of Revenue, Inheritance and Estate Transfer Taxes
Property of spouses
Spouses in Louisiana hold community property.
Civil Code article 2334 states that the legal regime of community of acquets and gains applies to spouses domiciled in this state, regardless of their domicile at the time of marriage or the place of celebration of the marriage. Article 2338 states that community property comprises property acquired during the existence of the legal regime through the effort, skill, or industry of either spouse, property acquired with community things or with community and separate things unless classified as separate under article 2341, property donated to the spouses jointly, natural and civil fruits of community property, damages awarded for loss or injury to a community thing, and all other property not classified by law as separate property.
Source: Louisiana Civil Code article 2334
Questions
The answers use the same statute and court pages as the sections above.
Does a living trust avoid probate in Louisiana?
A revocable living trust holds the assets you title in the trustee's name. The successor trustee handles those assets. Property still titled in your own name can be a probate matter. A pour-over will can send leftover assets into the trust, and those leftover assets may still pass through probate first.
What is the small-estate procedure in Louisiana?
Article 3421 defines a small succession as any of the following: the succession of a person who died domiciled in Louisiana leaving property with a gross value of two hundred thousand dollars or less valued as of the date of death; the ancillary succession of a person who died domiciled outside Louisiana leaving property in Louisiana with a gross value of one hundred twenty-five thousand dollars or less valued as of the date of death; or the succession of a person whose date of death occurred at least twenty years before execution of a small succession affidavit and who died leaving property in Louisiana of any value. Article 3431 says judicial opening is unnecessary for a person domiciled in Louisiana who died intestate, for a person domiciled in Louisiana who died testate leaving no immovable property in Louisiana if the surviving spouse, all persons who would inherit under the testament, and all other persons who would inherit in the absence of a testament agree to waive probate, and for a person domiciled outside Louisiana who died intestate or whose testament has been probated in another state. Article 3432 requires an affidavit by at least two persons, including the surviving spouse if any and one or more heirs, describing the property, whether it is community or separate, and the value of each item and the aggregate value at death.
Does Louisiana tax an estate or an inheritance?
The Louisiana Department of Revenue states that Act 822 of the 2008 Regular Legislative Session repealed the inheritance tax law, and that no state estate transfer tax is due for deaths after December 31, 2004, because R.S. 47:2432 only imposes the estate transfer tax if a state death tax credit is allowed against the federal estate tax. The same page also says Louisiana imposes an estate transfer tax equal to the federal credit for state death taxes.
How does Louisiana treat property of spouses?
Civil Code article 2334 states that the legal regime of community of acquets and gains applies to spouses domiciled in this state, regardless of their domicile at the time of marriage or the place of celebration of the marriage. Article 2338 states that community property comprises property acquired during the existence of the legal regime through the effort, skill, or industry of either spouse, property acquired with community things or with community and separate things unless classified as separate under article 2341, property donated to the spouses jointly, natural and civil fruits of community property, damages awarded for loss or injury to a community thing, and all other property not classified by law as separate property.
Sources
These are the statute and court pages used above.