Behind on Property Taxes in Louisiana?

Back Taxes in Louisiana: Your Options

This page explains what happens in Louisiana when property taxes on land go unpaid. It covers interest, the notice of delinquency, the tax lien auction that replaced the old tax sale, the three-year redemption period and what a lien holder can do after that. It is written for owners of vacant lots and acreage, including heirs who found out about back taxes late.

Louisiana rewrote its tax sale law in 2024. For taxes handled from January 1, 2026, the parish sells a tax lien certificate, not your land. You keep ownership while the lien is open, and you can pay it off or sell the land. Tax sales that took place before 2026 still follow the older rules. This page is general information, not legal or tax advice. For your own parcel, ask your parish tax collector.

When Louisiana property taxes go delinquent

Your tax bill shows the last day to pay. Taxes not paid by that day are delinquent. Under Act 774 of 2024, delinquent taxes and other charges on the bill bear interest at 1 percent a month, not compounded, from the delinquency date until paid.

No later than the first Monday in February each year, or as soon as possible after that, the tax collector must send a certified letter to each tax notice party when the prior year's taxes on immovable property are unpaid (Act 774 of 2024). Keep your mailing address current with the parish assessor so these notices reach you.

Penalties and interest

Interest runs at 1 percent a month from the delinquency date. If the taxes are still unpaid and the lien is sold at a tax lien auction, a 5 percent penalty is added. Costs of notice and the auction are added as well (Act 774 of 2024).

What the parish does next: the tax lien auction

If the taxes stay unpaid, the tax collector offers the delinquent amount at a tax lien auction. The buyer gets a tax lien certificate. The certificate is a lien with priority over mortgages and other liens, but it does not give the buyer ownership or possession of your land (Act 774 of 2024).

A tax lien auction for a given year's taxes must take place within three years after December 31 of the year the taxes were due, except while a lawsuit stops collection (Act 774 of 2024).

After three years from the date the certificate is recorded, the holder may file a suit to enforce the lien. Once you are served, you have 30 days to pay off the lien. After that, it can be ended only by the holder or by the court, and the holder may ask the court for the seizure and sale of the property. Reasonable costs and attorney fees of the holder are added to what you owe (Act 774 of 2024).

Redemption

You can pay off (the law now says terminate) a tax lien certificate during the three years after it is recorded in the parish mortgage records. You pay through the tax collector: the amount paid at auction, a 5 percent penalty, interest of up to 1 percent a month, and the costs allowed by law (Act 774 of 2024).

If your land went to a tax sale before 2026, redemption follows the law in effect on December 31, 2025. Ask the tax collector which rules apply to your parcel and for a written payoff.

Your options if you are behind

Your best choice depends on the land, the amount owed and how close the deadlines are.

• Pay the full amount owed, with penalties, interest and costs, before the next step in the process.
• Ask the tax office whether it offers a payment plan, and get the terms in writing.
• Sell the land before the deadline. The back taxes are paid from the sale at closing.
• If the land was inherited, gather the death certificate and any will or probate papers early, because a sale needs someone with authority to sign.
• If the numbers are large or a deadline is close, talk to a real estate attorney.

Selling land with back taxes in Louisiana

You can sell land that has a tax lien certificate on it. At closing, the closing notary or title company gets a payoff from the tax collector and pays it from the sale price. That ends the lien and the buyer gets clear title. You get the rest.

If a lien holder has already filed suit, tell your buyer and closer right away, because the time to pay can be short.

EasyLotBuyer buys vacant land in Louisiana for cash, including lots with back taxes, liens, title issues or no road access, and land from heirs and estates. We make a cash offer within 24 hours, charge no fees or commissions, and pay the closing costs. We can close in as few as 7 days. Back taxes are paid at closing from the sale.

Where to check your tax status

Your parish tax collector sends bills, holds the tax lien auction and gives payoff amounts. The Louisiana Tax Commission oversees property tax across the state. For any recorded tax lien certificate, check the parish mortgage records with the clerk of court.