Jefferson County, LA tax sales

County offices

County notes

• •The Sheriff of Jefferson Parish is the ex-officio tax collector, and the Property Tax Division inside his Bureau of Revenue and Taxation organizes and directs the annual tax sale. There is no parish treasurer role to call.
• •Bidding runs online on Zeus Auction rather than at the courthouse. A Zeus account is only the first step; bidders must also register for the Jefferson Parish sale itself and be approved by the Sheriff's Office.
• •Property taxes are due on receipt of the notice and go delinquent after December 31. Interest accrues at 1 percent per month from January 1 until paid, and a delinquent account also picks up certified mail, advertising and mortgage certificate fees.
• •The Sheriff's Office is blunt about what the sale is: it "does not sell property for non-payment of property taxes," but the tax sale it conducts can, after several years, result in a transfer of ownership. Bidders buy tax sale title, a defeasible interest, and should underwrite for redemption rather than for immediate possession.
• •Louisiana bids down the undivided ownership interest, not the interest rate. The tax collector takes the least share of the parcel any bidder will accept for the taxes due, so a winner can hold a small fractional interest and become a co-owner with the delinquent taxpayer once the property is redeemed.
• •Redemption amounts, payoff figures, refunds and copies of notices come from the Property Tax Division at 504-363-5710.
• •Jefferson Parish holds tax-adjudicated property, but the published route for it is a donation program, not an investor auction. The Parish Attorney's Office reviews applications from nonprofit organizations for abandoned or blighted adjudicated housing, filed with the Tax Adjudicated Properties Donation Review Committee, 1221 Elmwood Park Boulevard, Suite 701, Jefferson, LA 70123. Ask the Parish Attorney's Office directly about any other disposition of adjudicated parcels.
• •Do not confuse the tax sale with the Sheriff's judicial sales. Those run every Wednesday at 10 a.m. in Building D of the Westbank Administration Complex, 1233 Westbank Expressway, Harvey, are advertised weekly in the legal section of The Times-Picayune / The New Orleans Advocate, and are creditor foreclosure seizures listed at eservices2.jpso.com/judpsale/, not delinquent tax offerings.
• •The parish seat is Gretna and the Property Tax Division sits there at 200 Derbigny Street, but the Sheriff's main administration building is across the parish at 1233 Westbank Expressway in Harvey. Send tax correspondence to the Gretna P.O. Box.

Louisiana rules

Max interest rate

12% per year, bid down in 1.2% steps to an 8.4% floorLouisiana Revised Statutes 47:2154 - Tax lien auctions; time of auction; priceLa. R.S. 47:2154Verified Aug 24, 2026

Minimum return

5% floor at redemptionLouisiana Revised Statutes 47:2127 - Time for payment; interest and penalty; notificationLa. R.S. 47:2127Verified Aug 24, 2026

Redemption

Louisiana replaced redemption with extinguishment of the lien, and the shape is different from a redemption clock. There is no date on which the owner's right lapses by itself. Any person may pay the termination price to the tax collector at any time. The holder cannot even start the enforcement suit until the later of three years from recordation of the certificate or six months after the R.S. 47:2156 notices went out, and once suit is filed the right to pay survives until the close of business on the thirtieth day after the last party was served. After that the tax collector stops accepting payment, and the lien can be extinguished only by the holder's own act or by court order: a party holding an interest may still file a contradictory motion before the judicial sale and ask the court to set the termination price, which the court fixes within 30 days and which must then be paid within 30 days more. The pressure on the holder comes from the other end. R.S. 47:2155(C) makes the right to sue peremptive at seven years from recordation, suspended while a political subdivision holds the certificate or a recorded bankruptcy stay is pending, after which the lien is extinguished and the inscription cancelled. Redemption periods that the constitution used to provide remain peremptive under R.S. 47:2241, but the amended constitution no longer provides any.Louisiana Revised Statutes 47:2266.1 - Procedure to recognize amounts due under tax lien certificateLa. R.S. 47:2266.1Verified Aug 24, 2026

Surplus proceeds

R.S. 47:2267(B)(1) ranks the proceeds. The sheriff deducts the costs of the sale and any commission, then pays the plaintiff certificate holder the judgment plus judicial interest through the date of sale and reasonable costs and attorney fees, then any other tax lien certificate holders whose rights have not perempted, then holders of recorded mortgages, liens and privileges, and finally each owner according to their interest. The certificate holder is paid immediately even if the remaining parties are still arguing, and a dispute over the surplus cannot delay the sheriff's deed. Proceeds that cannot be delivered go into the registry of the court, and surplus left unclaimed for one year falls under the Uniform Unclaimed Property Act of 1997, R.S. 9:151 and following. The constitution now requires this: La. Const. art. VII, sec. 25(A)(1)(d) makes a procedure for claiming excess proceeds a minimum feature of the scheme.Louisiana Revised Statutes 47:2267 - Procedure to enforce tax lien; proceeds of judicial saleLa. R.S. 47:2267Verified Aug 24, 2026

Governing statute

La. Const. art. VII, sec. 25Louisiana Constitution article VII, section 25 - Tax Administration (as amended by Acts 2024, No. 409, effective January 1, 2026)La. Const. art. VII, sec. 25Verified Aug 24, 2026

A tax deed does not convey marketable title. Most buyers file a quiet title action before they can resell or insure the property. See the due diligence guide.

See the full Louisianarules and every county →