Union County, LA tax sales

County offices

County notes

• •The Sheriff is the ex officio tax collector here, so delinquent balances, payoff figures and auction questions all go to the Civil Office at (318) 368-2510. The Assessor's Office at 101 North Main Street in Farmerville, (318) 368-3232, sets values and grants homestead exemptions but has nothing to do with the auction.
• •The parish website carries no lien auction calendar and no bidder list. Everything about the sale lives on CivicSource, so follow the Union Parish auction listings there from early May and call the Civil Office to confirm the date before you plan around it.
• •Do not confuse the June tax lien auction with the weekly Sheriff's Sale. The Sheriff's Sale is a mortgage and judgment foreclosure auction held in person every Wednesday at 10 a.m. in the lobby of the Sheriff's Office at 710 Holder Road, advertised in the parish journal of record 43 days ahead and again on the Friday before. Every bidder there must bring a letter of credit from a bank and pay the full price by 2 p.m. on the day of the sale. That auction has nothing to do with delinquent property taxes.
• •Older Union Parish results still show winning bids expressed as a percentage of undivided ownership, which is how Louisiana ran tax sales before the move to lien certificates. Price the current auction off the monthly interest rate instead, and read any pre-2026 sale record as history rather than as the rule you will bid under.
• •Auction costs are added to the amount you pay. Recent Union Parish listings show line items for interested-party record research, certified and first-class notice campaigns, two advertisements, the online auction fee, a $175 tax lien certificate filing fee and a payment processing fee, all on top of the delinquent taxes. The starting bid shown before the auction is an estimate and moves as the actual notice costs land.
• •An action to enforce a Union Parish tax lien must be brought no later than seven years from the date the certificate is recorded in the parish mortgage records. After that the lien is extinguished and the recorder cancels the inscription on request.
• •Union Parish property tax payments and account searches run through the Sheriff's online tax portal linked from the Civil Office page. Mail payments go to Union Parish Sheriff Tax Collector, 710 Holder Road, Farmerville, LA 71241, with the assessment number written on the check.

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.

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