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Tax Sale Atlas

Louisiana tax sales

Louisiana tax sale statutes

These are the Louisiana statutes that decide how tax lien certificates and tax deeds are sold. Each links to the official text so you can read the exact language before you rely on it.

The governing law

Louisiana is a tax lien state, and since January 1, 2026 it is a different one than it used to be. Act 774 of 2024 and Act 411 of 2025 rewrote Chapter 5 of Title 47, and the voters amended La. Const. art. VII, sec. 25 to match, so the old tax sale that handed a bidder tax sale title to the parcel no longer exists. What a Louisiana tax collector sells now is the tax lien itself. The price is fixed at the face value of the tax lien certificate, and the only thing bid is the monthly interest rate the certificate will earn: bidding opens at the statutory ceiling of 1 percent per month, falls in steps of one tenth of one percent, and stops at a floor of seven tenths of one percent. The winner receives a tax lien certificate recorded in the parish mortgage records, not a deed and not a share of ownership, and the owner keeps title and possession throughout. Three years after the certificate is recorded the holder may sue to have the lien recognized, and only a judicial sale on that judgment moves the property.

Want the mechanics in plain English instead of statute numbers? See how to buy in Louisiana, the redemption period, and the full Louisiana walkthrough.

Statute citations verified Aug 24, 2026. Statutes are amended; always confirm the current text at the official link before you rely on it.

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.

See how the law plays out by county

Statutes are statewide, but sale calendars and platforms are set county by county.

All Louisiana countiesHow to buy, step by step