06/04/2026
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Effective January 1, 2026, unpaid ad valorem property taxes in Louisiana are subject to the tax lien certificate process established by law. The tax collector will no longer sell ownership of the property at the annual tax sale, but will instead offer for sale a tax lien certificate representing the delinquent taxes, interest, penalties, and costs due. The purchaser of the tax lien certificate obtains a lien in the amount he paid for the lien plus interest, penalties, and costs.
This means the property owner does not automatically lose ownership at the time of the tax lien auction. In most cases, the owner will have time to pay the amount owed and keep the property. If the taxes remain unpaid for the required time, the lien holder may later take legal steps to enforce the claim.
For more information on these changes, visit https://www.stjamessheriff.com/propertyTaxFAQ