Selling Inherited Land in Louisiana

Inherited Land in Louisiana: What to Know

Louisiana does not use the word probate the way other states do. When someone dies, their property passes through a succession, and the land is called immovable property. The rules come from the Louisiana Civil Code, not common law, so some terms will be new.

This page explains who inherits, what forced heirship and usufruct mean for a sale, when a small succession affidavit can move land without a court case, how co-owners split or sell land, and the tax side. This page is general information, not legal or tax advice.

How land passes with a will and without one

A will in Louisiana is called a testament. Without one, the Civil Code decides. Under Civil Code article 888, children and other descendants inherit first, in equal shares by head, or by roots when a grandchild takes a parent's place.

Louisiana splits property into community property, acquired during the marriage, and separate property. The rules differ for each:

• Descendants inherit the owner's share of community property, but the surviving spouse keeps a usufruct over it (art. 890)
• No descendants: the surviving spouse inherits the owner's share of community property (art. 889)
• Separate property with no descendants: brothers and sisters (or their descendants) inherit, subject to a usufruct for surviving parents (art. 891)
• The spouse takes separate property only if there are no descendants, parents, or siblings and their descendants (art. 894)

Usufruct and forced heirship in plain terms

A usufruct is the right to use property and take its income for a time. The person holding it is the usufructuary. The heirs hold what is called naked ownership. Under article 890, the surviving spouse's usufruct over the community share lasts until the spouse dies or remarries, whichever comes first, unless the will says otherwise.

For a sale, that means two groups usually have rights in the same land: the children as naked owners and the spouse as usufructuary. A buyer who wants full ownership normally needs both to sign.

Forced heirship limits how far a will can cut out certain children. Under article 1493, forced heirs are children who are 23 or younger when the parent dies, or children of any age who are permanently unable to care for themselves or their affairs because of mental incapacity or physical infirmity. Most adult children over 23 are not forced heirs.

Succession, small succession affidavits and real estate

Most successions are opened in the district court of the parish. The court signs a judgment of possession that puts the heirs or legatees into ownership, and that judgment is recorded.

Louisiana also has a small succession route that can avoid court. Under Code of Civil Procedure article 3421, as currently posted, a small succession is one where a Louisiana resident left property with a gross value of $200,000 or less, an out-of-state owner left Louisiana property of $125,000 or less, or the owner died at least 20 years before the affidavit, at any value. This limit has changed several times, most recently in 2026, so confirm the current figure.

Under article 3431, the affidavit route works for a Louisiana resident who died without a will. If there was a will, the affidavit cannot be used when the owner left immovable property in Louisiana (art. 3432.1). The affidavit under article 3432 is signed by at least two people, including the surviving spouse if any and one or more heirs, and must describe the land well enough to transfer it. Heirs who do not sign must be unlocatable or have had 30 days' mailed notice without objecting.

Under article 3434, the affidavit is recorded in the conveyance records of the parish where the land sits. Once recorded, it is evidence of who the heirs are and their shares, which is what a buyer's title examiner looks for.

• Judgment of possession: the usual court route
• Small succession affidavit: intestate owner, value limits, or death 20+ years ago
• Will plus Louisiana land: needs a court proceeding, not the affidavit
• Record the affidavit or judgment in the parish conveyance records

Co-owned land and when heirs disagree

Heirs who inherit together own the land in indivision. That is Louisiana's term for co-ownership. Under article 807, no one can be forced to stay in indivision, and any co-owner can demand partition. Co-owners can agree to delay partition for up to fifteen years.

Under article 809, the co-owners can agree on how to split or sell. If they cannot agree, any co-owner can ask a court. Under article 810, the court divides the land in kind when it can be cut into lots of nearly equal value without lowering the total much.

If the land cannot be fairly divided, article 811 calls for a sale by licitation (a public sale) or a private sale, with the money split by shares. When some co-owners are absent or have not agreed to a private sale, the court gives first priority to a private sale between the existing co-owners. Louisiana's partition rules come from its Civil Code and Code of Civil Procedure; we did not find a separate Louisiana enactment of the Uniform Partition of Heirs Property Act.

Taxes when you sell inherited land

You do not pay federal income tax just because you inherit land. Tax comes up when you sell. Under IRS Publication 551, your starting value, called basis, is generally the land's fair market value on the date of death. The estate's personal representative can choose a later alternate valuation date in some cases.

This is often called a stepped-up basis. Say the land was worth $25,000 when your parent died and you sell it for $26,000. Your gain is about $1,000 before selling costs, not the full price. IRS Publication 559 says a gain on inherited property counts as long term no matter how long you held it, so the lower long-term rates apply.

Louisiana is a community property state. Under Publication 551, when one spouse dies, the whole community property, including the survivor's half, generally gets a new basis at its value at death, as long as at least half was includible in the decedent's estate.

Louisiana taxes the gain as income at a flat 3% rate for 2025 and later.

A written appraisal or a broker opinion of value from around the date of death helps you prove your basis. Talk with a tax professional about your own numbers. This page is general information, not legal or tax advice.

• Basis: usually the land's value on the date of death
• Gain: sale price minus that basis and your selling costs
• Holding period: always long term for inherited property
• Report the sale on your federal return; the closing agent may issue Form 1099-S

Selling before or after the succession

Heirs cannot give a buyer good title until the public record shows they own the land. That means a recorded judgment of possession or small succession affidavit. In a court succession, the succession representative may also be able to sell with court authority while the succession is open.

If a spouse holds a usufruct, plan for the spouse to sign too. Louisiana is a non-disclosure state for sale prices, so ask any buyer how they arrived at their number. Back taxes or liens do not stop a sale; they are paid at closing from the sale money.

How we buy land from heirs in Louisiana

EasyLotBuyer buys vacant land for cash, including land owned by heirs and successions. We make a cash offer within 24 hours. You pay no fees or commissions, and we pay the closing costs. We can close in as few as 7 days once the people who can sign are in place.

We also buy land with back taxes, liens, title issues or no road access. Back taxes are paid at closing from the sale. See our Louisiana land page or our guide on how to sell inherited land.