Louisiana Roof Grants & Tax Credits 2026: Complete Guide to LFHG, Act 473 & Act 404

TL;DR: Louisiana homeowners can access up to $10,000 through the Louisiana Fortify Homes Grant (LFHG) for FORTIFIED roof installations, plus tax benefits under Act 473 (up to $10,000 deduction) and Act 404 (up to $10,000 credit, subject to statewide cap). Combined with mandatory insurance discounts of 15-35% for FORTIFIED certification, total savings often exceed the additional cost of FORTIFIED construction. The LFHG operates on a lottery system with limited application windows—typically 48-72 hours when opened.

New to FORTIFIED? Read our FORTIFIED Roofing guide for the step-by-step certification process, then use this page for the exact Louisiana grant and tax credit rules.

Louisiana's Hurricane Resilience Incentives

Louisiana has created the most comprehensive financial incentive structure for hurricane-resistant construction in the United States. Three programs work together to offset the cost of FORTIFIED roofing:

Additionally, Louisiana Regulation 136 mandates that insurers provide premium discounts for FORTIFIED-certified homes—typically 15-35% of the wind/hail portion of your premium. Over a 30-year mortgage, these insurance savings alone often total $30,000-$75,000.

Louisiana Fortify Homes Grant (LFHG)

The Louisiana Fortify Homes Program, administered by the Louisiana Department of Insurance (LDI), provides direct grants to help homeowners retrofit or construct IBHS FORTIFIED Roof-designated homes.

Grant Amount

The LFHG provides:

• Up to $10,000 for FORTIFIED Roof (Bronze) designation
• Up to $10,000 for FORTIFIED Silver designation
• Up to $10,000 for FORTIFIED Gold designation

Note: The grant covers FORTIFIED-specific upgrades above standard roof replacement cost—not the entire roof replacement. If your total project costs $25,000 and the FORTIFIED upgrades add $4,500, the grant would cover the $4,500 upgrade portion (up to $10,000).

Eligibility Requirements

To qualify for the LFHG, you must:

1. Own a Louisiana home that is your primary residence (homestead exemption required)
2. Have homeowner's insurance on the property
3. Fall within income limits: Household income cannot exceed 250% of the Area Median Income (AMI) for your parish. For Orleans Parish in 2026, this is approximately $180,000 for a family of four.
4. Property must not be in flood zone A or V without elevation certificate showing lowest floor above base flood elevation
5. No outstanding code violations or unpaid property taxes

The Lottery System

LFHG operates on a lottery system because demand significantly exceeds available funding. Here's how it works:

1. Application Window Opens: LDI announces an application period—typically 48-72 hours—via email, press release, and social media
2. Submit Application: During the window, eligible homeowners submit applications through the LDI portal
3. Random Selection: After the window closes, LDI conducts a random lottery to select recipients
4. Notification: Selected applicants receive notification and instructions for next steps
5. Work Completion: Recipients have a specified timeframe (typically 180 days) to complete FORTIFIED construction and submit documentation
6. Grant Disbursement: Upon verification of FORTIFIED certification, grant funds are disbursed

Important: The application window can open with little advance notice and close quickly. Homeowners who want to apply must be prepared with documentation and monitor LDI announcements.

Required Documentation

Have these documents ready before an application window opens:

• Proof of homestead exemption (from your parish assessor)
• Current homeowner's insurance declarations page
• Proof of income (tax returns, pay stubs, or income verification letter)
• Property deed or mortgage statement
• Contractor estimate for FORTIFIED construction
• Photo ID

Monitoring Application Windows

To be notified when application windows open:

• Sign up for LDI alerts: Visit ldi.la.gov and subscribe to LFHG notifications
• Follow LDI social media: @LAInsurance on Twitter/X and Facebook
• Contact your contractor: We monitor LFHG announcements and can notify clients when windows approach

Act 473: Louisiana FORTIFIED Tax Deduction

Act 473 of the 2021 Louisiana Legislative Session created a state income tax deduction for FORTIFIED construction expenses.

How It Works

You can deduct from your Louisiana taxable income:

• Up to $10,000, OR
• 50% of construction costs to achieve FORTIFIED designation
• Whichever is less

Example: If FORTIFIED construction costs total $18,000, you can deduct the lesser of $10,000 or $9,000 (50% of $18,000) = $9,000 deduction.

At Louisiana's top marginal rate of 4.25%, a $10,000 deduction reduces your state tax liability by $425.

Claiming the Deduction

1. Obtain FORTIFIED certification from an IBHS-certified evaluator
2. Keep invoices documenting FORTIFIED construction expenses
3. Claim the deduction on your Louisiana income tax return (Form IT-540) using Schedule E
4. Retain certification documentation and invoices for audit purposes

Key Features

• No application required: Claim directly on your tax return
• No cap on total claims: Unlike Act 404, this deduction is not subject to statewide limits
• Available annually: If you pursue additional FORTIFIED levels in future years, you can claim additional deductions

Act 404: Louisiana FORTIFIED Tax Credit

Act 404 of the 2022 Louisiana Legislative Session created a more valuable tax credit—a dollar-for-dollar reduction in tax liability rather than a deduction.

How It Works

You receive a state income tax credit equal to:

• Up to $10,000, OR
• 50% of construction costs to achieve FORTIFIED designation
• Whichever is less

Example: If FORTIFIED construction costs total $18,000, you receive a credit of the lesser of $10,000 or $9,000 (50% of $18,000) = $9,000 credit.

Unlike a deduction, this credit directly reduces your tax bill dollar-for-dollar. A $9,000 credit means you pay $9,000 less in Louisiana state income tax.

The Statewide Cap

Act 404 is subject to a $10 million statewide annual cap. Once total credits claimed reach $10 million in a calendar year, the credit becomes unavailable until the next year.

Credits are allocated on a first-come, first-served basis based on when FORTIFIED certification is obtained. This means:

• Early in the year, credits are typically available
• By mid-to-late year, the cap may be reached
• Timing your project completion can affect credit availability

Claiming the Credit

1. Obtain FORTIFIED certification from an IBHS-certified evaluator
2. Apply to the Louisiana Department of Revenue for credit certification
3. Receive confirmation that credit is available (not exhausted by cap)
4. Claim the credit on your Louisiana income tax return

Act 473 vs. Act 404

You can claim either Act 473 (deduction) or Act 404 (credit), but not both. In almost all cases, the credit (Act 404) is more valuable:

*Assumes top marginal rate of 4.25%

The only scenario where Act 473 might be preferable is if the Act 404 statewide cap has been reached and you cannot obtain credit certification.

Stacking Benefits: Maximum Savings Scenario

Here's how Louisiana incentives can stack for a typical New Orleans FORTIFIED roof project:

Important note on combining LFHG and tax benefits: If you receive the LFHG grant, your Act 404 credit is calculated on the remaining expenses not covered by the grant. You cannot double-dip on the same dollars.

Application Timeline & Strategy

LFHG Application Windows

LFHG application windows have historically opened:

• 1-3 times per year
• Often following legislative budget appropriations (late summer/early fall)
• Sometimes following federal disaster declarations that add funding
• With 1-2 weeks advance notice, sometimes less

Recommended Strategy

1. Get pre-qualified: Gather all required documentation now, before windows open
2. Get a contractor estimate: You'll need a FORTIFIED construction estimate to apply
3. Sign up for alerts: Register at ldi.la.gov for LFHG notifications
4. Apply immediately when windows open: Lottery is random, but you can't win if you don't enter
5. Don't wait for the grant to proceed: If your roof needs replacement, proceed with FORTIFIED construction. Apply for the next LFHG window. Claim Act 404 credit regardless.

If Not Selected for LFHG

Even without the LFHG grant, FORTIFIED typically makes financial sense:

• Act 404 credit covers up to 50% of upgrade costs
• Insurance savings compound annually
• Reduced damage risk in storms avoids deductible expenses and displacement costs

Quick Eligibility Checklist

LFHG Grant Eligibility

• ☐ Louisiana homeowner (deed in your name)
• ☐ Primary residence (homestead exemption on file)
• ☐ Current homeowner's insurance policy
• ☐ Household income under 250% AMI for your parish
• ☐ Property not in flood zone A or V without proper elevation
• ☐ No outstanding code violations or unpaid property taxes

Act 473/404 Tax Benefit Eligibility

• ☐ Louisiana taxpayer
• ☐ FORTIFIED certification obtained from IBHS-certified evaluator
• ☐ Documentation of FORTIFIED construction expenses
• ☐ For Act 404: Credit availability verified with Louisiana DOR