Louisiana is the only state in the U.S. that does not follow English common law — it operates under a civil law system derived from French and Spanish legal traditions. This means Louisiana's succession process (the equivalent of probate) uses different terminology and rules than every other state. Understanding these distinctions is essential for Louisiana families.
How Succession Works in Louisiana
Louisiana uses the term succession rather than probate. Succession proceedings are filed in the District Court of the parish where the deceased was domiciled. The executor (called the "administrator" or "succession representative") is appointed by the court to administer the estate.
Louisiana distinguishes between testate succession (with a will) and intestate succession (without a will), and the rules differ significantly. Louisiana also has forced heirship rules — children under 24 or permanently disabled children are "forced heirs" who are entitled to a portion of the estate regardless of what the will says. This is unique among U.S. states and reflects the civil law tradition.
Small Succession Shortcuts in Louisiana
When the gross estate is $125,000 or less, Louisiana allows heirs to use a Small Succession Affidavit to collect assets without opening a formal succession proceeding. The affidavit is filed in the district court of the parish and can then be used to access bank accounts and transfer personal property. Real property requires additional steps regardless of value.
State Estate Tax
Louisiana has no state estate tax or inheritance tax. The state's estate tax was eliminated when the federal state death tax credit was phased out. Only the federal estate tax applies.
How Long Does Succession Take in Louisiana?
Louisiana succession typically closes in 6 to 12 months. The creditor notification period is 3 months. Orleans Parish (New Orleans) and East Baton Rouge Parish courts can have scheduling delays; rural parishes tend to move faster.
Executor Compensation
Louisiana succession representatives are entitled to reasonable compensation — typically 2.5% of the gross estate value. This rate is set by statute and is one of the more defined rates in the country. Courts may adjust the amount in unusual circumstances, but the statutory rate provides a clear baseline.