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State Guide
What Louisiana law actually says about death, probate, cremation, advance directives, and estate taxes. No legal jargon. No upselling. Just what you need to know.
Common questions
Someone just died in Louisiana? The first 24 hours, step by step →
Guide Status
● Last reviewed August 2026
Laws change. Each section shows when it was last verified. Always confirm with a licensed Louisiana attorney for your specific situation.
This is general information, not legal advice. Louisiana law changes. Your situation is specific. For anything that matters, talk to a licensed Louisiana attorney. Our directory doesn't list attorneys, so you'll find one on your own.
The short answer
In Louisiana, estates under $125,000 can skip full probate through a simplified process or affidavit. Cremation has no statutory waiting period. There's no Louisiana estate or inheritance tax. Every figure below names its source and the date it was checked.
Reviewed August 2026 · Louisiana
Someone just died in Louisiana: the first 24 hours →Verified providers in Louisiana →
Last verified: June 28, 2026
Source: La. R.S. § 40:34.10 (death certificate; required contents) ↗At a Glance
File within 5 days · Restricted for 25 years · Then public
Louisiana law mandates specific information to be included on a death certificate. This ensures accurate record-keeping and legal validity. The certificate must contain, at a minimum, the full name of the decedent, social security number (if obtainable), sex, race, ethnicity, conjugal status (including spouse's name if married), age, occupation, place of residence, date and place of birth, names and birthplaces of parents, place of death, and informant's details. (La. R.S. § 40:34.10)
The physician who attended the deceased completes and signs the medical certification within 24 hours after death, stating the cause of death. If no physician was in attendance, the parish coroner signs the certificate. The local registrar then files the certificate, noting the date and registered number. (La. R.S. § 40:34.10)
The death certificate also includes details regarding the disposition of the remains, such as the date and place of burial, cremation, or removal. The undertaker or person acting as such must sign and provide their address on the statement of facts related to the disposition. (La. R.S. § 40:34.10)
Order certified copies from Louisiana's vital records office; this section's source link is the official process. The funeral home or cremation provider usually orders the first copies for you. Ask each bank, insurer, court, and agency whether it needs its own certified copy before you decide how many to order.
At a Glance
Small estate threshold vs. national average
In Louisiana, the legal process for transferring a deceased person's property to their heirs is known as 'succession,' which is equivalent to probate in other states. This process involves settling the estate and distributing property after debts are paid. Not all property goes through succession; assets with beneficiary designations, such as IRAs, 401(k)s, and life insurance policies, typically pass outside of succession.
If a person dies without a will (intestate) in Louisiana, the distribution of their property depends on whether it's community property or separate property, and the relationship of the survivors to the deceased. For community property, the surviving spouse typically receives a usufruct (right to use and income) over the deceased's half until death or remarriage, with children receiving naked ownership. Separate property runs in a different order, and it's the order that surprises people: children first, then, if there are no children, the brothers and sisters (with a usufruct for a surviving parent), then the parents alone if no siblings survive. The spouse only reaches separate property when there are no descendants, no parents, and no siblings or their descendants at all (La. Civ. Code arts. 891 to 894).
Louisiana law provides a simplified process for small estates through a 'Small Succession Affidavit.' This allows heirs to transfer certain property without a full court proceeding if the estate's gross value, measured as of the date of death, doesn't exceed $125,000. There's a second door that has no dollar limit at all: if the death happened at least twenty years before the affidavit is signed, the succession qualifies as small no matter what the property is worth. This affidavit can be used by the surviving spouse and adult heirs under specific conditions. (La. Code Civ. Proc. art. 3421)
Louisiana law includes the concept of 'forced heirs': children who are 23 or younger when the parent dies, or children of any age who, because of mental incapacity or physical infirmity, are permanently incapable of caring for themselves or managing their own affairs. A grandchild can step into a dead parent's place as a forced heir in two situations, one where that parent would have been 23 or younger, one where the grandchild is permanently incapable. Forced heirs are entitled to the 'forced portion' even if the will leaves everything to someone else, and art. 1495 sets the size: one forced heir takes one-fourth of the property, two or more take one-half between them. A forced heir who isn't the surviving spouse's child can also demand security when the spouse's usufruct sits on top of the legitime (art. 1514). (La. Civ. Code arts. 1493, 1495, 1514)
$125,000. Estates under that figure can use the simplified process or affidavit covered above instead of full probate.
Not always. If the estate qualifies for the simplified process covered above, many people handle it without a lawyer. Hire one for full probate, a contested will, or property in more than one state. Before you hire anyone, know the fee structures: hourly, flat, and (in a few states) statutory percentages. Our probate attorney cost guide covers what each should run you.
No will yet, or one that's out of date? How to write a will covers what belongs in one and the signing requirements, step by step. The rules on this page are what Louisiana law adds.
No. Louisiana has no transfer-on-death deed statute. No TOD deed, and Louisiana's civil law means the usual workarounds differ too; joint ownership doesn't carry survivorship here by default, so a living trust (or usufruct planning in a will) does this job, ideally drafted by a Louisiana notary or attorney.
Louisiana doesn't require a private employer to give bereavement leave, paid or unpaid. Whatever you get is your employer's policy, and it can be changed or refused.
Who it covers. Nobody. No Louisiana private employer has to give bereavement leave.
How much. None required.
Paid or unpaid. Not applicable.
State classified employees are on a different track, by rule rather than statute: Louisiana State Civil Service Rule 11.23.1 lets an appointing authority grant up to two days of paid funeral leave per occurrence (https://www.civilservice.louisiana.gov/csrules/chapter11.aspx). That's discretionary and it's state employment only. Louisiana's pregnancy leave statute, R.S. 23:342, covers disability from pregnancy and childbirth, not bereavement after a pregnancy loss.
Yes. Louisiana enforces pet trusts under La. R.S. 9:2263, so money you set aside for an animal is legally binding on whoever you put in charge of it. The trust ends when the last animal it covers has died, and Louisiana sets no year limit on it. Whoever you name in the trust enforces it. If you name nobody, or the person you named can't or won't serve, you can enforce it yourself while you're living, and after that your heirs or the caregiver who has the animal can. A judge can end the trust as to the extra money if it holds substantially more than the animals' care plus reasonable pay and expenses for the trustee and the caregiver. That money goes to whoever you named to receive it, and if you named nobody it comes back to you if you're living and otherwise to your heirs. Louisiana only covers animals you already have and can identify on the day the trust is created, so update it every time you take in a new pet. Louisiana also gives the caregiver a job separate from the trustee's, and it lets the trustee skip accountings unless you require them, so write in a caregiver, a backup, and a yearly accounting.
If you die intestate (without a valid will) in Louisiana, La. Civ. Code arts. 880 to 902 (community property: arts. 888 to 890; separate property: arts. 891 to 896; escheat: art. 902) decides who inherits everything a will would have covered. The shares depend on exactly who survives you: spouse, children, parents, siblings. What you told people you wanted doesn't matter. Only a signed will changes these defaults.
Louisiana is a civil-law community property state: each spouse already owns half of the community, and intestacy only moves the decedent's half. There are no lump-sum dollar shares anywhere: everything works in fractions, usufructs, and naked ownership.
What your spouse inherits depends on who else survives you. The four common family shapes:
The children inherit everything in equal shares, and a dead child's descendants take that child's share by roots.
With no spouse or descendants, siblings take (subject to a usufruct for surviving parents), then parents alone, then grandparents and other ascendants, then the nearest collateral relatives; with no blood relations, adopted relations, or spouse, the estate belongs to the state (art. 902).
At a Glance
Living Will
Specifies end-of-life care wishes
Healthcare Proxy
Names a decision-maker for you
DNR / POLST
Do-not-resuscitate orders
Louisiana recognizes three main types of advance directives: Living Wills (Declarations), Health Care Powers of Attorney (HCPOA), and LaPOST (Louisiana Physician Orders for Scope of Treatment). These documents allow individuals to make decisions about their medical care in advance, should they become unable to communicate their wishes.
A Living Will is a written declaration directing a physician to withhold or withdraw life-sustaining procedures if the individual is diagnosed with a terminal and irreversible condition. To be valid, it must be signed by an adult in the presence of two witnesses (La. R.S. § 40:1151.2(A)(2)). Louisiana defines 'witness' narrowly: a competent adult who isn't related to you by blood or marriage and who wouldn't be entitled to any part of your estate (§ 40:1151.1(15)). Notarization isn't required. The statute also allows an oral or nonverbal declaration in front of two witnesses once a terminal and irreversible condition has been diagnosed.
An HCPOA is a legal document where an individual (the principal) authorizes another person (the agent) to make healthcare decisions on their behalf if they become incapacitated. The document can specify desired or refused treatments, including life-sustaining procedures, and becomes effective upon the principal's incapacity. (La. R.S. § 40:1159.4)
If an individual doesn't have an advance directive and becomes unable to make medical decisions, Louisiana law establishes a hierarchy for surrogate decision-makers. Two classes come ahead of family and are usually left out of summaries: a judicially appointed tutor or curator, and anyone the patient named earlier in a written instrument signed in front of at least two witnesses. After those: spouse (if not judicially separated), adult child, parents, sibling, and then other ascendants or descendants. Where a class from adult child down has more than one member, a majority of that class decides. (La. R.S. §§ 40:1151.4 and 1159.4)
Start with La. R.S. §§ 40:1151.1 to 1151.4 (declarations concerning life-sustaining procedures); La. R.S. § 40:1159.4 (medical consent), linked as this section's source. Use the current form or sample that the official source provides or identifies. Form authority and execution requirements vary by state, so confirm the source before signing and get legal help if your situation or the instructions are unclear.
Louisiana requires 2 adult witnesses; notarization isn’t required. Anyone 18 or older of sound mind can make one.
At a Glance
Louisiana law doesn't specify a fixed 'waiting period' before cremation. The actual time frame is determined by the completion of necessary documentation, such as the death certificate and burial-transit permit, and any required coroner clearance. A death certificate must be filed within five days of death and before disposition. (La. R.S. 40:47)
A burial-transit permit, issued by a local registrar, is required before any cremation or other disposition can occur. Also, a formal 'Cremation Authorization Form' is necessary, detailing the identity of the deceased, time of death, funeral director information, and the authorizing agent's details. This form must be signed in specific ways, including being witnessed by the funeral director, notarized, or executed before two witnesses. (La. R.S. 40:52, La. R.S. 37:877)
The authority to authorize cremation follows a specific hierarchy. First, the deceased's written instructions in a notarial testament or notarized declaration are honored. If no such instructions exist, authorization typically falls to the surviving spouse, followed by a majority of adult children, then adult grandchildren, parents, adult siblings, and finally, the next degree of kindred. Disputes among relatives can delay the process, often requiring a court order. (La. R.S. 37:876, La. R.S. 8:655)
If burial or cremation doesn't occur within 30 hours of death, Louisiana law requires the body to be either embalmed or continuously refrigerated to prevent decomposition. (La. R.S. 37:848)
Louisiana sets this order by statute. The first person on the list who is available and willing decides, and a funeral home takes its instructions from them.
Naming someone in advance. A notarial testament, or a written and notarized declaration, naming the person to control disposition (R.S. 8:655(A)(1)). There is no separate advance-directive route and no prescribed statutory form. If the decedent made more than one, the latest-dated one controls; if the decedent also executed DD Form 93 and died in military service, whichever of the testament, declaration, or DD Form 93 is dated last controls (R.S. 8:655(C)). La. R.S. 37:876 sets the same instrument and the same priority for cremation authorization.
When the same tier disagrees. R.S. 8:655(E): in the absence of specific directions from the decedent, if the authorization of the person or persons with the right to control disposition cannot be obtained, a final judgment of a district court is required. Within the children, grandchildren, siblings, and kindred tiers the statute requires a majority rather than any one member. R.S. 37:876(C) states the same court requirement for cremation.
Grandchildren rank above parents in Louisiana, which is unusual. Nobody has any right of control once a warrant or a judicial probable-cause determination has issued for their arrest for the death under R.S. 14:30, 30.1, or 31 (first-degree murder, second-degree murder, manslaughter). A divorce petition filed by either spouse before the death knocks the surviving spouse out of the second tier.
Source: La. R.S. 8:655 (cremation parallel at La. R.S. 37:876) ↗
Three separate pots of money, on three different agencies' websites, collected nowhere. A family that qualifies for all three usually claims none of them.
1. When nobody can pay. Parish burial arranged by the coroner under La. R.S. 13:5715. There is no statewide indigent burial program and no statewide dollar amount. The parish coroner arranges it. The parish or municipality pays. For someone who was a patient or resident of a state-operated health care or treatment facility, the state pays.
What it pays. Not published. La. R.S. 13:5715(A)(2) says only that 'the disposition expenses shall not exceed the actual cost of the service' and that 'the state or any coroner may establish a maximum amount which it shall pay for individual disposition expenses.' No figure appears in the statute, so you have to ask the coroner's office what their maximum is.
What disqualifies you. La. R.S. 13:5715(A)(2): the coroner arranges disposition of paupers, preferably through a Louisiana licensed funeral home. The bill is paid by the parish or municipality where the person was domiciled. If the person was domiciled outside Louisiana, it's the parish or municipality where the death happened, and that parish's coroner takes the case. Disposition expenses for patients or residents of any state-operated health care or treatment facility are paid by the state. La. R.S. 9:1551(A)(2) covers the unclaimed and abandoned situation: the coroner has custody over remains of people who die in the parish and whose remains are abandoned, not claimed, or unclaimed by the people authorized in R.S. 8:655, and if the person 'had no known property or assets of a sufficient value to defray the expenses of disposition, the coroner shall make such disposition of the remains of the decedent as is otherwise provided by law for indigents.' If the person did have assets, R.S. 9:1551(B) requires the coroner to arrange disposition within thirty days and send the invoices to the parish public administrator or the clerk of the district court.
2. If the death was caused by a crime. $6,500 for crimes occurring after May 1, 2023, and $5,000 for crimes before that. LAC 22:XIII.503.C.1: 'The board will reimburse up to a maximum of $5,000 ($6,500 for crimes occurring after May 1, 2023) to cover reasonable expenses actually incurred for the funeral, burial, or cremation.' C.2 adds that death or burial insurance taken out specifically for burial has to pay first, and that life insurance proceeds are no longer counted as a collateral source for funeral expenses. No sub-caps for headstone, flowers or burial clothing are published in the rule. The overall cap is $15,000 per crime under La. R.S. 46:1810(A), rising to $25,000 only for a primary victim who is permanently and totally disabled.
Louisiana crime victim compensation ↗
3. Money the person was already owed. Search Louisiana's unclaimed property before you borrow anything. Searching and claiming are free.
Louisiana unclaimed property ↗
Louisiana has no statewide burial fund. The parish pays, and no dollar amount is published in the statute. Under La. R.S. 13:5715(A)(2), the coroner arranges disposition for paupers, preferably through a Louisiana licensed funeral home. The expenses can't be more than the actual cost of the service, and they're paid by the parish or municipality where the person was domiciled. That last part matters and it's the opposite of what most people assume. Call the coroner's office for the parish where the person lived, not where they died. The one exception: if the person lived outside Louisiana, then the parish or municipality where the death happened pays, and that parish's coroner takes the case. If the person was a patient or resident of a state-run health care or treatment facility, the state pays instead of the parish. The law lets the state or any coroner set a maximum for what it will pay, so ask that office what their maximum is and get it before you sign anything. The statute sets none. If nobody is claiming the body, La. R.S. 9:1551 is the section that applies. The coroner takes custody of remains that are abandoned or unclaimed in the parish, and if the person had no property worth enough to cover disposition, the coroner handles it as an indigent case. If the person did have assets, the coroner has to arrange disposition within thirty days and send the invoices to the parish public administrator, or to the clerk of the district court if the parish doesn't have one. If the death was a violent crime, apply to the Crime Victims Reparations Board. Funeral, burial or cremation is covered up to $6,500 for crimes after May 1, 2023, and $5,000 for crimes before that. The overall cap is $15,000 for all claims arising out of the same crime. Burial insurance the person bought specifically for burial has to pay first, but life insurance proceeds no longer count against you for funeral expenses. File the application with the sheriff's office in the parish where the crime happened, or send it straight to the board. If the victim is deceased, the person responsible for the expenses can be the claimant and signs the application. The general deadline is one year from the death, and the board can allow longer if the circumstances justify it. For a homicide, a dependent, a legal representative, or someone who paid the funeral or medical expenses has five years from the date the conviction becomes final, or five years from the offender's death if the offender died before conviction. One honest caveat on that $6,500. The board's own website was unreadable from here, so confirm the current figure with the board or your parish sheriff's victim assistance staff before you rely on it. Then search the Louisiana State Treasurer's unclaimed property site at treasury.la.gov for money held in the person's name.
Last verified: August 7, 2026
Source: Louisiana Department of Revenue; Acts 2008, No. 822 ↗At a Glance
Louisiana doesn't impose an inheritance tax. Act 822 of the 2008 Regular Session repealed the inheritance tax law, R.S. 47:2401 to 2426, with that repeal taking effect January 1, 2010. The Department of Revenue's own answer is that since January 1, 2012 it issues no inheritance tax receipts at all, regardless of the date of death. Heirs in Louisiana don't pay a state-level tax on what they inherit. (Louisiana Department of Revenue; Acts 2008, No. 822, § 3)
While Louisiana previously had an estate transfer tax designed to capture a portion of the federal estate tax credit for state death taxes, this tax is no longer applicable. Due to changes in federal law that phased out and eliminated the federal state death tax credit, Louisiana's estate transfer tax isn't due for deaths occurring after December 31, 2004. (Louisiana Department of Revenue)
Despite the absence of state-level estate or inheritance taxes, residents of Louisiana may still be subject to the federal estate tax. The IRS basic exclusion amount is $15,000,000 for a 2026 death. Individuals with large estates should consult with an estate planning attorney regarding federal tax implications.
No. Louisiana has no state estate tax. Only the federal estate tax applies, and only to estates over $15 million per person (2026), $30 million for a married couple.
No. Louisiana doesn’t tax inheritances. Heirs owe no state tax on what they receive.
$15 million per person, $30 million for a married couple, indexed for inflation. The Working Families Tax Cuts Bill (Public Law 119-21, 2025) made the higher exemption permanent. Estates below the threshold owe no federal estate tax.
Last verified: August 8, 2026
Source: Louisiana Organ Procurement Agency (LOPA); La. R.S. §§ 17:2351 to 2359 (Anatomical Gift Act) ↗At a Glance
Individuals in Louisiana can register their decision to be an organ donor through several convenient methods: at the Office of Motor Vehicles (OMV) or Public Tag Agency when obtaining a driver's license or ID card, through the Louisiana Donor Registry website, or via the LA Wallet App. Tell your family about this decision so your wishes are honored. (LOPA)
Organ donation only occurs after all medical efforts to save a life have been exhausted and death has been declared. There are no costs associated with donation passed to the donor's family, and donation doesn't disfigure the body, allowing for open-casket funerals. Anyone can be a potential donor regardless of age, race, or medical history, and most major religions support donation as an act of generosity. (LOPA)
Louisiana has adopted its own version of the Uniform Anatomical Gift Act, and it sits in an unusual place in the code: La. R.S. §§ 17:2351 to 2359, in Title 17 rather than the health title. The act sets the rules for making anatomical gifts, including for medical study, and it makes a registered donor decision legally binding: nobody else can amend or revoke the gift after your death (La. R.S. § 17:2354.2(A)). One exception: if the donor is an unemancipated minor, a parent who is reasonably available can revoke or amend the gift (La. R.S. § 17:2354.2(G)). Organ procurement organizations still consult families in practice, so tell yours what you decided. The safeguard that matters most to families is in § 17:2357(I): the physician who attends the person at death and the physician who determines the time of death are both barred from taking any part in removing or transplanting a donated part. Nothing passes to a recipient until after the donor has died. (La. R.S. §§ 17:2351 to 2359)
Source: La. R.S. § 17:2354.2 (preclusive effect of anatomical gift) ↗
Need Help in Louisiana?
Wills, trusts, advance directives, and probate all benefit from a licensed professional. We've compiled a directory of funeral directors, grief counselors, hospice providers, and financial advisors. Sorted by state. Before a listing appears, we check the provider's phone and address against the provider's own website.
Find Help in Louisiana →From The MORTL Edit
Sources: Louisiana Revised Statutes and Civil Code (legis.la.gov), Louisiana Department of Health Vital Records, Louisiana Department of Revenue, Louisiana Organ Procurement Agency. Individual sections are updated and re-dated whenever a law changes, which is why the date at the top of the guide can be newer than this one. The whole guide also gets a front-to-back review on a schedule. Last front-to-back review: June 2026.
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