Louisiana is a tax lien state, effective January 1, 2026. A tax sale will no longer sell the property. Rather, the parish/city tax lien will be auctioned to a tax lien purchaser. When the redemption period expires, the tax lien purchaser may foreclose on the lien. If the lien is not satisfied, the property will be sold at a sheriff’s sale. The tax sale purchaser will be paid their tax lien value plus attorney fees and costs. The property owner will receive any surplus sale proceeds.
More details coming.