Louisiana

Louisiana tax lien auctions are bid on the monthly interest rate, up to 1% per month. The holder may sue to enforce the lien after the later of three years from recording or six months after the required notices. Statute: La. R.S. 47:2154 (Acts 2024, No. 774 and Acts 2025, No. 411, effective Jan. 1, 2026).

The tax collector issues a tax lien certificate to the winning bidder. Any person may extinguish the lien by paying the termination price. La. R.S. 47:2154.

Bidders bid the monthly interest rate down from a maximum of 1% per month. La. R.S. 47:2154.

En Luisiana las subastas de gravámenes fiscales se pujan sobre la tasa de interés mensual, hasta 1% mensual. Estatuto: La. R.S. 47:2154 (Leyes 2024, No. 774 y Leyes 2025, No. 411, vigentes desde el 1 de enero de 2026).

El recaudador emite un certificado de gravamen fiscal al postor ganador.

Los postores pujan la tasa de interés mensual a la baja desde un máximo de 1% mensual.

• Current tax lien auction rules took effect January 1, 2026
  Statute text

  Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.

• Lowest monthly interest rate bid wins; ties go to the first bid
  Statute text

  The bid that requires the assessment of interest at the lowest rate shall be declared the winner. If multiple bidders submit the same lowest bid, the winner shall be the first in time to submit the bid.

• Holder may sue to enforce the lien after the later of 3 years from recording or 6 months after notices
  Statute text

  Upon the expiration of the later of three years from recordation of the tax lien certificate, or the tax sale certificate if R.S. 47:2201(B) is applicable, or six months after providing the notices required by R.S. 47:2156, a certificate holder may, by verified petition, institute in a court of competent jurisdiction

• Enforcement suits must be brought within 7 years of recording the certificate
  Statute text

  An action to enforce the tax lien pursuant to R.S. 47:2266.1 shall be brought no later than seven years from the date that the tax lien certificate is recorded in the mortgage records of the parish in which the property is located.

• Holder must send the notices required by R.S. 47:2156 at least six months before suing
  Statute text

  At least six months have passed since the transmission of notices as required by R.S. 47:2156.

Harder for beginners: The current rules took effect January 1, 2026.

Más difícil para principiantes: Las reglas actuales entraron en vigor el 1 de enero de 2026.

• Enforcement can end in a judicial sale under R.S. 47:2267
  Statute text

  At any time prior to a judicial sale pursuant to R.S. 47:2267

• La ejecución puede terminar en una venta judicial según R.S. 47:2267
  Statute text

  At any time prior to a judicial sale pursuant to R.S. 47:2267

• Confirm the auction format and dates with the parish tax collector
  Statute text

  The tax collector shall advertise for sale by public auction the tax lien on or before May first of the year following the year in which the taxes were assessed, or as soon thereafter as possible.

• Confirme el formato y las fechas de la subasta con el recaudador de impuestos de la parroquia
  Statute text

  The tax collector shall advertise for sale by public auction the tax lien on or before May first of the year following the year in which the taxes were assessed, or as soon thereafter as possible.

Platform: Parish tax collector

• Contact the target parish's tax collector
  Statute text

  The tax collector shall advertise for sale by public auction the tax lien on or before May first of the year following the year in which the taxes were assessed, or as soon thereafter as possible.

• Ask the tax collector for auction registration instructions
  Statute text

  The tax collector shall advertise for sale by public auction the tax lien on or before May first of the year following the year in which the taxes were assessed, or as soon thereafter as possible.

Deposit: You pay the face value of the tax lien certificate

Platform: Recaudador de impuestos de la parroquia

• Contacte al recaudador de impuestos de la parroquia objetivo
  Statute text

  The tax collector shall advertise for sale by public auction the tax lien on or before May first of the year following the year in which the taxes were assessed, or as soon thereafter as possible.

• Pida al recaudador las instrucciones de registro para la subasta
  Statute text

  The tax collector shall advertise for sale by public auction the tax lien on or before May first of the year following the year in which the taxes were assessed, or as soon thereafter as possible.

Depósito: Usted paga el valor nominal del certificado de gravamen fiscal

Confirm with the parish tax collector.

If no one bids, the certificate is issued to the political subdivision. Contact the parish tax collector.

Si nadie puja, el certificado se emite a favor de la subdivisión política. Contacte al recaudador de impuestos de la parroquia.

• Parish tax collectors
  Statute text

  The tax collector shall advertise for sale by public auction the tax lien on or before May first of the year following the year in which the taxes were assessed, or as soon thereafter as possible.

After a judicial sale to enforce a tax lien, the sheriff pays the sale costs, then the certificate holder, other certificate holders, mortgage and lien holders, and last each owner in accordance with their interest. If surplus proceeds are not claimed within one year, they become subject to the Uniform Unclaimed Property Act of 1997.