To receive your Act 179 exemption you must first have your employer contact our office for employment and qualification verification before we can proceed.
Act 179 First Responder Qualifications
1. Volunteer Firefighter Qualifications:
- Completed no fewer than 24 hours of firefighter continuing education within the tax year, AND
- Is an active member of the Louisiana State Fireman’s Association, OR
- Is on the departmental personnel roster of the Volunteer Firefighter Insurance Program
- Does NOT have to be full-time
- Does NOT have to reside in the parish
( A + [ B or C ] = qualified)
2. First Responder qualifications:
- Must be a PUBLIC/GOVERNMENT employee
- Must be full-time
- Duties must include responding rapidly to an emergency, (do not actually have to respond, just included in their duties)
- Must RESIDE in the parish of the employer
- The term First Responder includes the following:
- Peace officer: Sheriff, police officer, or other person deputized by proper authority to serve as a peace officer (LA State Police, Dept. of Wildlife and Fisheries, FBI, ATF, CIA, Secret Service, or others)
- Fire protection personnel
- Certified emergency medical services personnel
- Emergency response operator or emergency services dispatcher
- Must apply annually.
- Retirees do not qualify
- Surviving spouses do not qualify
- Can only qualify in the tax year applying
You can complete your First Responder Exemption Application, here.
Learn more about the First Responder Special Exemption here.