2026 UPDATED PROPERTY TAX LAWS - LOUISIANA
Tax lien certificates that are not purchased by a third party will be held by the political subdivision. These will be known as "Tax Liens Held by Political Subdivision." La. RS 47:2246
The law allows a political subdivision to continue to sell non-warranty deeds to adjudicated properties that already exist. This can be done through locally developed ordinances that can be the same as the ordinances previously in place.
The new law allows (but does not require) political subdivisions to:
- convert adjudicated property to a tax lien certificate and
- transfer the lien to an interested third party.
The third party acquirer must foreclose on the lien prior to the end of 7 years from the date that the lien is filed in the mortgage records (which is part of the conversion process from adjudicated deed to tax lien certificate) or the lien will prescribe automatically.
No, the decision regarding whether to purchase a non warranty deed through the traditional method in place since 2010 or request that a tax lien certificate be created and transferred to allow for foreclosure should take into account many considerations, including:
- What is property needed for?
- What is property worth or potentially worth?
- What is the budget?
- What is the property history?
Check to see if the property is in a political subdivision that E & P Consulting assists directly. (Go back to the HOME page and review the list). We can assist directly with processing a request to convert adjudicated property from one of these political subdivisions so contact our office via email or telephone to discuss next steps.
If the property is not one of these political subdivisions, we are still happy to assist in the process, but may need to speak with the legal counsel for either the political subdivision or the interested party seeking to acquire the lien.
Go back to the home screen and proceed with the process. E & P Consulting sells adjudicated property for the parishes and cities listed on our home page.
We also can assist with the notice work for other political subdivisions who run their own programs, but require the interested purchaser or donee to conduct notice work.
We do not handle or assist political subdivisions with tax lien auctions so those questions are best directed elsewhere.
However, 3 years after the auctioned tax lien certificates are filed in the mortgage records, the liens will be ready for foreclosure by purchasers, and we plan to be ready and available at that time to assist tax lien certificate purchasers and their legal counsel with the foreclosure process.
You must send a specific notice to each tax lien auction party between 6 -12 months of filing the petition to foreclose.
Yes. We are available to consult on next steps regarding foreclosures of adjudicated property that have been converted into a tax lien certificate. We can also consult with political subdivisions to assist in this process.
Our services to assist with the conversion and sale/donation of adjudicated property to a tax lien certificate are very reasonable. The cost to an interested purchaser is $200 + the filing fee that the clerk of court will charge for filing the certificate in the mortgage records.
This charge is in addition to any costs associated with the purchase of the certificate and that decision is made by the political subdivision.
Because all that is being conveyed is a lien that must be foreclosed on before 7 years from the filing in the mortgage records. The notice work that must be completed between 6-12 months prior to foreclosure is not included in this price.
In the event that you or your legal counsel would like notice work completed and/or consulting services for foreclosure, please contact us via email or telephone to discuss next steps.
Yes. However, "redemption" is now referred to as "extinguishment of the lien."
There are also references to this payment as a "termination payment" which refers to termination of the lien.
A tax lien certificate holder risks extinguishment of the lien without reimbursement of notice costs unless an affidavit is filed. Our notice work includes this affidavit.
A tax lien held by a political subdivision does not prescribe while held by the political subdivision.
Even so, because these properties are often subject to blight and very low in value, most political subdivisions will choose to use conversion of adjudication property into a tax lien certificate as an available option for unique circumstances where a particular reason to foreclose has been identified.
Adjudicated property is sold or donated subject to a non-warranty deed. This means that the Parish and its agent, E&P Consulting Services, LLC, make no warranties of any kind whatsoever, express or implied. The implied warranties of merchantability and fitness for any purpose are hereby disclaimed and excluded. The Parish and its Agent shall not be liable to any applicant, purchaser, owner or any third party for any special, punitive, incidental or consequential damages resulting from the sale of the property. If title insurance is desired, purchasers will likely need to pursue curative title work at their own expense after the act of sale for adjudicated property.
If you plan to resell the property or use it as collateral for a loan, then requesting that an identified property be converted to a tax lien is likely the better route for you to take. The foreclosure process requires filing a petition in court and E & P Consulting is available to consult with legal counsel for interested purchasers or political subdivisions.
No more adjudicated property will be created after January 1, 2026.
After January 1, 2026, only tax liens will be auctioned and if a tax lien is not purchased at auction, the tax lien certificates will be held by the political subdivision.
Property that has already been adjudicated will still be adjudicated.
First decide if you seek to purchase a non-warranty deed or to seek a converted tax lien certificate.
The fee to start the purchase of a non-warranty deed for adjudicated property is $1,200 with only $1,000 due upfront. This fee is fully refundable until you, as the property purchaser, are informed of the minimum bid on the property AND make a formal offer to purchase by signing the Offer to Purchase agreeing to the minimum bid.
The fee to start the process for seeking conversion of adjudicated property to a tax lien certificate for sale or donation is $200.00 due upfront. This fee is fully refundable if the political subdivision elects not to convert and/or if a purchase price is set and rejected.
La. R.S. 47:2122(2) defines it as "property of which tax sale title is acquired by apolitical subdivision pursuant to RS 47:2196 prior to January 1, 2026."
The word “adjudicated” means pronounced or declared. Prior to January 1, 2026, if property taxes had not been paid, and the property was not sold to a third party at the resulting tax sale, the property was adjudicated to the political subdivision and could (and still can) be sold by the Parish, if specific conditions are met.
Yes.
Either six (6) months or sixty (60) days depending on long the property has been adjudicated:
6 months:
If the subject property has been adjudicated for less than 5 years.
60 days:
If the subject property has been adjudicated for five (5) years or more.
Our company provides the services from start to finish in the adjudicated property program. We begin the sales process after receiving an application and $1,000 of the administrative fee by calculating the appropriate minimum bid and communicating that amount to the interested purchaser.
The interested purchaser can then accept the minimum bid or reject the offer for a refund.
E & P Consulting handles all title research and statutory notifications. We monitor wait times and communications regarding the property and the auction and also prepare required ordinances and the Non-Warranty Deed and the Mortgage Records Affidavit. There is no additional charge for Notary services or taking the original closing documents to the Clerk of Court for recordation on behalf of the purchaser. Curative work may be desired, but is not required and is not a part of the adjudicated property program.
Beginning 2026, we also offer:
- Assistance with seeking conversion of adjudicated property to a tax lien certificate for filing in the mortgage records and transfer to a 3rd party
- Foreclosure assistance including required Notice work and related matters
If a political subdivision uses our adjudicated property program, you can click on the Adjudicated Property link to access their list of properties. If a political uses a different program, you can go to their website to learn of their adjudicated property program.
Contact our offices to discuss the new laws regarding ad valorum tax liens as well as the new tax lien certificate + foreclosure option that is now available.