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States › Louisiana › Tax Sale Summary

There are 64 Parishes in Louisiana. It became the 15th state on April 30, 1812. The state motto is "Union, justice, and confidence".

Louisiana offers tax deeds with a three year right of redemption. The original owner may redeem by paying the purchase price plus 12% per annum and a 5% penalty.

Summary: The tax collectors throughout the state of Louisiana shall seize, advertise and sell the property upon which delinquent taxes are due, on or before the first day of May of the year following the year in which the taxes were assessed, or as soon thereafter as possible (Sec. 47:2182). The minimum bid is delinquent taxes, interest, penalties, and costs (Sec. 47:2184). The winning bidder receives a deed to the property, subject to the three year right of redemption (Sec. 47:2183a). If there is no minimum bid, the tax collector shall bid in the property for the state (Sec. 47:2186, La R.S., par. 96-334); however, If property located in a municipality with a population of more than four hundred fifty thousand persons as of the most recent federal decennial census fails to sell for the minimum required bid in the tax sale, the collector may offer the property for sale at a subsequent sale with no minimum required bid. The proceeds of the sale shall be applied to the taxes, interest, and costs due on the property, and any remaining deficiency shall be eliminated from the tax rolls. (Const. Sec. 25).

Law: Louisiana Constitution, Article VII, Sec. 25, "Tax Sales." Louisiana Revised Statutes, Title 47, Subtitle III, Chapter 5, "Tax Sales and Redemptions."

Tax Sale List: Use Louisiana Tax Sale Lists to search for Louisiana tax lien certificates to buy or bid on. Generally most Louisiana tax sale lists will identify the property owner, parcel number, legal description and the amount due. In some cases, the tax sale list may include the tax collectors assessed value of the property.

Contact: Parish or municipal tax collector. The tax collectors throughout the state shall seize, advertise and sell the property upon which delinquent taxes are due, (Sec. 47:2182).

Interest Rate: 1% per month (12% per annum) plus a 5% penalty. The person redeeming property, in whole or in part, shall pay all taxes assessed upon the property redeemed subsequent to the tax sale with interest at the rate of one percent per month until redeemed. The property sold shall be redeemable for three years after the date of recordation of the tax sale, by paying the price given, including costs, five percent penalty thereon, and interest at the rate of one percent per month until redemption. (Const. Sec. 25; Sec. 47:2222).

Auction Type: Tax Deed Redeemable (Sec. 47:2183).

Bidding Procedure: another bidder raises amount above minimum bid requirements (Sec. 47:2184). If the property is divisible and a portion of the property is sufficient to satisfy the amounts owed, the collector must require bids to be for such lesser portion of the property.

Costs: Statutory costs included in the minimum bid requirements include the cost of providing notices of delinquency (Sec. 47:2171, Sec. 47:2180). Other costs and fees are not specified by Louisiana Statute.

Redemption Period: A. Each state tax collector and ex officio collector of state taxes, and the tax collectors of the municipal authorities of the various towns and city governments and political subdivisions throughout the state, shall execute and sign in person or by deputy, in the name of the state, or other taxing subdivision as the case may be, a deed of sale to purchasers of any real estate sold for taxes, in which he shall relate in substance a brief history of the proceedings had, shall describe the property, state the amount of the taxes, interest, and costs and the bid made for the property, and the payment made to him in cash, cashier's check, certified check, money order, or wire transfer, and shall sell the property to the purchaser, with the right to be placed in actual possession thereof, by order of a court of competent jurisdiction, and shall conclude the deed with the statement that the property shall be redeemable at any time for the space of three years beginning on the day when the deed is filed for record in the conveyance office in the parish in which the property is situated. (Const. Sec. 25; Sec. 47:2183a).

Deed assigned at Foreclosure to: Tax sale purchaser. Specifically, If not redeemed, such record in the conveyance or mortgage office shall operate as a cancellation of all conventional and judicial mortgages; provided that whenever a sale shall be made at the instance and request of a subrogee as provided in R.S. 47:2105, the recordation in the conveyance or mortgage office of the tax deed executed by the tax collector to the purchaser shall operate as a cancellation of all liens and privileges, as well as of all conventional and judicial mortgages, recorded against the property sold, except the liens and privileges for taxes and paving and other assessments due the state or any political subdivision thereof which shall be governed by existing laws. (Const. Sec. 25; Sec. 47:2183).

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