State laws / Louisiana
Louisiana tax sales: liens, deeds, rates & redemption
Quick answerLouisiana sells tax lien certificates for unpaid property taxes. Lien buyers can earn From Jan. 1, 2026: bid down from 1% per month (12% per year, simple/non-compounding) to a floor of 0.7% per month (8.4% per year), in 0.1% increments, plus a 5% penalty on redemption (R.S. 47:2154, as amended by Act 774 of 2024). Pre-2026 tax sales paid a fixed 1% per month plus 5% penalty. Redemption: 3 years from recordation of the tax lien certificate (terminology pre-2026: tax sale certificate). After expiration, the certificate holder must pursue the statutory judicial process to enforce/liquidate; pre-2026 law also provided 18 months for blighted/abandoned property under La. Const. Art. VII, §25 Sales: Tax collector must advertise the tax lien auction on or before May 1 of the year following the assessment year (R.S. 47:2154); actual dates vary by parish — historically typically spring, often May-June Governing law: Louisiana Constitution Art. VII, §25 (as amended by voters Dec. 7, 2024); Louisiana Revised Statutes 47:2121 et seq., esp. §§47:2153, 47:2154, 47:2241-2243; Acts 774 and 409 of 2024 and Act 411 of 2025, effective Jan. 1, 2026.
Where to bid: CivicSource historically handled most online sales/adjudicated-property sales for many parishes, but the platform landscape is in transition in 2026 — the City of New Orleans' auction platform was reported as not yet announced / transitioning as of an Oct. 2026 check, and the statute mandates no specific platform; sales may be in-person or electronic, parish by parish
| What is sold | Tax lien certificates |
|---|---|
| Interest / penalty | From Jan. 1, 2026: bid down from 1% per month (12% per year, simple/non-compounding) to a floor of 0.7% per month (8.4% per year), in 0.1% increments, plus a 5% penalty on redemption (R.S. 47:2154, as amended by Act 774 of 2024). Pre-2026 tax sales paid a fixed 1% per month plus 5% penalty |
| Redemption period | 3 years from recordation of the tax lien certificate (terminology pre-2026: tax sale certificate). After expiration, the certificate holder must pursue the statutory judicial process to enforce/liquidate; pre-2026 law also provided 18 months for blighted/abandoned property under La. Const. Art. VII, §25 |
| When sales happen | Tax collector must advertise the tax lien auction on or before May 1 of the year following the assessment year (R.S. 47:2154); actual dates vary by parish — historically typically spring, often May-June |
| Governing law | Louisiana Constitution Art. VII, §25 (as amended by voters Dec. 7, 2024); Louisiana Revised Statutes 47:2121 et seq., esp. §§47:2153, 47:2154, 47:2241-2243; Acts 774 and 409 of 2024 and Act 411 of 2025, effective Jan. 1, 2026 |
| Investor notes | Major system change: Louisiana was a redeemable-deed / ownership-bid-down state through Dec. 31, 2025. Effective Jan. 1, 2026 it is a true tax lien state — what is sold is the lien (tax lien certificate for 100% of the delinquent obligation), bidding is on interest rate only, and the old quiet-title shortcut is replaced by a judicial enforcement/liquidation process. Certificates/sales before Jan. 1, 2026 remain governed by prior law. |
Sources
- https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1383759
- https://legalclarity.org/tax-lien-certificates-in-louisiana-rules-and-buyer-requirements/
- https://www.nolo.com/legal-encyclopedia/what-happens-if-i-dont-pay-property-taxes-louisiana.html
- https://jurisdeed.com/blog/major-overhaul-for-louisiana-tax-lien-investors--what-you-need-to-know
- https://taxsalelawyer.com/faqs/
Law verified 2026-10-30 against the sources above. Confirm current details with the county tax collector / clerk before bidding — counties can change dates and procedures.
Go deeper: all Louisiana counties · Louisiana sale calendar · Louisiana investing guide