- Does Louisiana sell tax liens or tax deeds?
- Tax liens, and only tax liens. Since January 1, 2026 a Louisiana tax collector sells the tax lien itself at a tax lien auction and records a tax lien certificate in favor of the winning bidder. There is no tax deed auction. The pre-2026 tax sale, which conveyed tax sale title to the bidder, was repealed by Act 774 of 2024.
- What is bid at a Louisiana tax lien auction?
- The monthly interest rate, and nothing else. The price is fixed at the face value of the tax lien certificate, so no premium is possible. Bidding opens at the statutory ceiling of 1 percent per month, falls in increments of one tenth of one percent, and no bid below seven tenths of one percent per month is accepted. Ties at the lowest rate go to whoever bid first. Until December 31, 2025 Louisiana bid down the undivided ownership interest instead; that method is gone.
- What does a Louisiana tax lien certificate actually pay?
- Between 8.4 and 12 percent a year, plus a one time 5 percent penalty. Interest runs on the face value at the bid monthly rate, noncompounding, from issuance of the certificate, and the 5 percent penalty on the delinquent taxes is added when the lien is offered at auction and is paid over to the holder as part of the termination price. Because the price is fixed at face value, the rate applies to every dollar paid. Subsequent taxes the holder advances earn the full 1 percent per month regardless of the bid rate.
- How long is the redemption period in Louisiana?
- There is no expiring redemption period for a certificate sold in 2026 or later. Any person may pay the termination price at any time, and the certificate holder cannot sue to enforce the lien until three years after the certificate is recorded. Once suit is filed, the right to pay runs until 30 days after the last party is served. Parcels sold at a tax SALE before January 1, 2026 keep the old rule instead: three years from recordation, at a 5 percent penalty plus 1 percent per month.
- Can a Louisiana tax lien holder take the property?
- Only through court. After the three year wait and the six month notice period, the holder files an ordinary proceeding under R.S. 47:2266.1 to have the lien recognized, and the resulting in rem judgment is executed by writ of fieri facias at a sheriff's judicial sale. That sale terminates most interests in the property, but recorded mineral rights, predial servitudes, pipeline servitudes, building restrictions and several other classes survive it.
- Can a Louisiana lien holder collect rent or evict while the lien is outstanding?
- No. Until a court terminates the tax debtor's rights, the holder cannot evict an owner living in the property, cannot charge the owner or occupants rent, and cannot build on or improve it. Repairs ordered by a property standards authority or a court are the exception and can be recovered through a recorded privilege. A holder who breaks the rule owes 5 percent of the auction price plus 5 percent of any rent taken, and forfeits everything beyond the delinquent taxes.
- Can you buy Louisiana tax liens outside the auction?
- Yes. A lien nobody bids on has its certificate recorded in favor of the political subdivision, and R.S. 47:2246 lets any person buy that lien from the political subdivision on whatever terms it sets, taking the same rights as any other holder. A political subdivision may adopt an ordinance for the public sale of the liens it holds, and may sell for less than the full amount owed. There is no statewide list or price, so ask the tax collector and the governing authority.
- When are Louisiana tax lien auctions held?
- No statute fixes a date. Taxes are due December 31 and delinquent the next day, the tax collector mails the delinquency notice by the first Monday of February, the lien becomes auctionable 90 days after delinquency, and the auction must be advertised on or before May 1 of the following year. Parish auctions in practice run from late spring into midsummer, and online auctions may span several days as long as bidding closes on a weekday between 8:00 a.m. and 8:00 p.m. Confirm each date with the tax collector.
- How long does a Louisiana tax lien certificate stay alive?
- Seven years from the date it is recorded in the parish mortgage records. That period is peremptive: a suit filed after it may be dismissed by the court on its own motion, and the lien is extinguished and the inscription cancelled. The clock is suspended while a political subdivision holds the certificate and while a recorded bankruptcy stay blocks enforcement. Since no suit may be filed for the first three years, the real window to act is years three through seven.
Verified Aug 24, 2026 against Louisiana statutes.
Tax Sale Atlas publishes educational information about public tax sale processes. This is not legal, financial, or investment advice. Rules, dates, and fees change; confirm with the county office before you bid.