Seller answers · Louisiana
How do you sell an inherited house in Louisiana?
In Louisiana, heirs can sell an inherited house once the succession gives them, or the estate’s representative, legal authority to sell. That is usually a judgment of possession from the court or, for smaller estates, a recorded small succession affidavit. For federal tax, an heir’s starting value is generally the home’s fair market value on the date of death.
Reviewed by Nicole Gaudet, REALTOR®
Updated October 5, 2026
Succession
What gives heirs the right to sell an inherited house in Louisiana?
A buyer needs clean title, so someone with legal authority has to sign the sale. In Louisiana that authority comes from the succession.
- Judgment of possessionA court order that recognizes the heirs or legatees as the owners of what they inherit. Third parties, including title companies, can rely on it. Once it is recorded, the heirs can sell like any other owners.
- Small succession affidavitFor estates under the limit below, an affidavit replaces the court process. It is recorded in the conveyance records of every parish where the person who died owned real estate.
- Independent administratorAn independent administrator can sell real estate the way an owner would, without asking the court for permission each time. It is available when the will provides for it or all heirs agree.
Source: Loyola University New Orleans, Pro Bono Desk Manual, Succession Procedure. Which route fits your family is a legal question for a succession attorney.
Smaller estates
What is the small succession limit in Louisiana?
Act 293 of the 2026 Regular Session raised the small succession limit from $125,000 to $200,000, effective August 1, 2026. The value is the gross value of the property, measured as of the date of death.
| Rule | Limit | Source |
|---|---|---|
| Before August 1, 2026 | $125,000 | La. Code Civ. Proc. art. 3421, as amended by Act 90 of 2024 |
| From August 1, 2026 | $200,000 | Act 293, 2026 Regular Session |
Sources: Act 293 of 2026 (HB 215); Act 90 of 2024 digest, which also opened small successions to people who left a will. Ask an attorney which limit applies to your date of death.
Federal tax
Do you pay taxes when you sell an inherited house?
For federal income tax, an heir’s basis in an inherited home is generally its fair market value on the date of death. Tax is figured on the gain above that value, so a sale soon after the death often shows little or no gain.
- The personal representative may choose a later alternate valuation date instead.
- Keep the date-of-death value in writing. An appraisal from that date is the cleanest record.
- Louisiana’s individual income tax is a flat 3% for tax years starting January 1, 2025.
Sources: IRS Publication 523 (basis of inherited property); Louisiana Department of Revenue. A tax preparer should handle your return.
Your part
What are the steps to list an inherited house?
- Start the successionTalk to a succession attorney about which route fits, and how long it should take.
- Keep the house insured and secureTell the insurance carrier the owner has died; vacant homes can need different coverage.
- Get a value as of the date of deathIt supports the succession and the tax basis.
- Agree among heirsEvery owner signs the sale, so heirs need to agree on price and timing.
- List once authority is in placeWe can price it and plan repairs while the paperwork finishes, so the house is ready when it is.
See what you would net with the seller net sheet, and the full process in selling a house in Louisiana.
Questions
Inherited houses in Louisiana, answered
Can I sell an inherited house before the succession is done in Louisiana?
Generally no. The heirs, or the estate's representative, need legal authority to sign the sale first. That usually comes from a judgment of possession, a recorded small succession affidavit, or an independent administrator's powers.
Loyola Pro Bono Desk Manual
What is a judgment of possession in Louisiana?
A court order that recognizes the heirs or legatees as owners of the property they inherit. Third parties, such as title companies, can rely on it.
Loyola Pro Bono Desk Manual
What is the small succession limit in Louisiana in 2026?
$200,000 in gross value as of the date of death, effective August 1, 2026, under Act 293 of the 2026 Regular Session. It was $125,000 before.
Act 293 of 2026
Do I pay capital gains tax on an inherited house?
For federal tax, your basis is generally the home's fair market value on the date of death, so tax applies only to gain above that value.
IRS Publication 523
Do all heirs have to agree to sell an inherited house?
Every owner signs the sale. If heirs disagree, talk to a succession attorney before listing.
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General information about Louisiana successions and taxes, current as of October 5, 2026. Not legal or tax advice. A succession attorney and a tax preparer should advise on your situation.