State Summary

• Tax Collection Method: Deeds
• Tax Collection Entity: Sheriff or Ex-Officio Tax Collector
• Property/Tax Records Administrator: Assessor
• Taxes Due: December 30
• Taxes Delinquent: December 31
• Tax Sale Date/Period: Most Louisiana parishes hold their tax deed sales in May
• Tax Sale Registration Requirements: Generally, there are no extensive registration requirements
• Tax Sale Administrator: Sheriff or Ex-Officio Tax Collector
• Primary Bidding Type: Bid-down Percentage of Ownership
• Redemption Period: 3 years
• Redemption Interest Rate/Flat Penalty: 12% simple interest per annum + 5% flat penalty
• Over-the-Counter Sale Opportunities: Yes, some Louisiana parishes offer "over-the-counter" tax deeds. 

Louisiana is a redeemable tax deed state with a three-year redemption period. The Bid Down Percentage of Ownership method is used at a public outcry or online auction (Orleans is one parish that has an online auction). This bidding method comes into play when a property has more than one bidder. Competing bidders then bid down the percentage ownership they are willing to share with the current property owner. Issues regarding percentage ownership will only come into play if the current property owner doesn't redeem the tax deed within the three-year redemption period. If there is no competition (only one bidder) for an offered tax deed, the bidder may purchase the tax deed for the minimum bid amount.

The holder of a redeemable tax deed earns a 12% interest rate during the three-year redemption period plus a a 5% flat penalty is immediately assessed against the tax bill amount.

Louisiana Parish Reference