Right to pay off a property-tax lien before it is enforced (rules recently changed)
La. Const. art. VII, § 25(A)(A)(1)
In plain words
Louisiana rewrote its tax-sale system in 2024–2025. The Constitution now says there is no forfeiture of property for unpaid taxes: the taxes become a lien, interest cannot exceed 1% a month, the penalty cannot exceed 5%, and there must be a period during which the lien cannot be enforced. Pay the tax collector as early as possible; the old “three-year redemption” rule may not apply to newer sales.
Who is protected
Owners of Louisiana immovable property with unpaid property taxes.
When it applies
- Only in Louisiana.
- Only if you are behind on property taxes.
What you can do
Get property-tax help
Ask the parish tax collector for the payoff amount and the date enforcement could begin.
Deadline: Before the lien can be enforced — ask the tax collector for the date
Open the tool
Honest limits
- The exact redemption or no-enforcement period under the new statutes was not confirmed in this pass.
- This is general education, not legal advice. Laws change and details depend on your papers and your court; check the current law or ask a lawyer or legal aid.
The law
- State constitutionTax administration — immovables
La. Const. art. VII, § 25(A)(A)(1)
Exact part: (A)(1)
What it says: No forfeiture for unpaid taxes; caps interest at 1% a month and penalty at 5%; requires a period before the lien can be enforced.
Read the official texthttps://legis.la.gov/legis/Law.aspx?d=206555
Court cases
- Homeowner wonSame topicTyler v. Hennepin County
Tyler v. Hennepin County, 598 U.S. 631 (2023)
a government that sells a home for unpaid taxes and keeps the value beyond the tax debt takes property without just compensation
- Homeowner wonSame topicHall v. Meisner
Hall v. Meisner, 51 F.4th 185 (6th Cir. 2022)
a homeowner's equity in property taken for a smaller tax debt is protected property, and taking it without compensation states a federal takings claim
- Homeowner wonSame topicJones v. Flowers
Jones v. Flowers, 547 U.S. 220 (2006)
when mailed notice of a tax sale is returned undelivered, the government must take additional reasonable steps to notify the owner before selling the property
- Homeowner wonSame topicMennonite Board of Missions v. Adams
Mennonite Bd. of Missions v. Adams, 462 U.S. 791 (1983)
a person with a recorded interest in property is entitled to notice by mail or equally reliable means before a tax sale, and publication or posting alone is not enough
- Homeowner lostSame topicPung v. Isabella County
Pung v. Isabella County, No. 25-95, slip op. (U.S. June 23, 2026)
after a fairly conducted tax sale, the government owes the former owner the surplus from the sale price, not the property's fair market value
Related rights
Constitutional right to a procedure for claiming excess proceeds
La. Const. art. VII, § 25(A)(1)(d)
After the 2024 amendment, Louisiana’s Constitution requires the legislature to provide a procedure for claiming the excess proceeds when property is sold to enforce a tax lien. If your property is sold for more than the taxes and charges, ask the tax collector how to claim the rest.
Read this rightThe right to real notice before the government takes or sells your home
U.S. Const. amend. XIV, § 1Due Process Clause
Before a state or county sells your property — for example at a tax sale, or through a court foreclosure — the Constitution requires notice that is reasonably likely to actually reach you. If the government knows your address, publishing a notice in the newspaper is not enough. If a mailed notice comes back unclaimed, the government must take extra reasonable steps to reach you, if it practicably can.
Read this rightThe government cannot keep your home equity beyond the tax debt
U.S. Const. amend. VTakings Clause
If your home is taken or sold to pay property taxes, the government may collect what you owe, but it may not keep the extra value. Keeping the surplus is a "taking" of your property without just compensation, which the Fifth Amendment forbids (Tyler v. Hennepin County, 2023). You may be able to claim the surplus, but you usually must follow your state's claim process and deadlines.
Read this rightFair handling of your escrow account
12 C.F.R. § 1024.17(c)(1)
If your servicer collects money for taxes and insurance (escrow), it must pay those bills on time as long as you are not more than 30 days behind. It must review the account every year and send you a statement. It cannot keep more than a small cushion (one-sixth of a year's payments), and it must refund a surplus of $50 or more within 30 days of the review. When you pay off the loan, it must return what is left within 20 business days.
Read this right