House Bill No. [insert number] amends and reenacts specific provisions of Louisiana's tax law regarding adjudicated tax-delinquent properties and the tax sale certificate process. The bill allows political subdivisions to adopt ordinances that convert adjudicated properties into tax lien certificates. It specifies that adjudicated properties can be converted to tax sale certificate properties, and the period of adjudication can be included in the three-year timeframe required for tax sale certificates. If the conversion occurs after three years from the recordation of the adjudication, the property may be sold following the necessary post-tax lien notice requirements.

The bill also clarifies that upon the expiration of three years from the recordation of the tax lien certificate or tax sale certificate, a certificate holder may petition the court to recognize the amounts due. The provisions of this Act will take precedence over previous legislation regarding the specified sections and will apply to all taxable periods beginning on or after January 1, 2026, with an effective date of January 1, 2026.

Statutes affected:
HB557 Original: 47:2201(B), 47:1(A)(1)