NOTE: §2127 eff. until Jan. 1, 2026, upon ratification of the const. amend. proposed by Acts 2024, No. 409.

§2127. Time for payment; interest; notification

            A. Time for Payment. Taxes assessed shall be due in that calendar year as soon as the tax roll is delivered to the tax collector, and they shall be paid on or before December thirty-first in each respective year.

            B. Interest. The interest on all ad valorem taxes, whether levied on movable or immovable property, which are delinquent shall begin on the first calendar day following the deadline for payment of taxes, and shall bear interest from that date until paid, at the rate of one percent per month or any part thereof. In the event of an erroneous assessment and adjustment by the tax commission, the tax debtor shall have fifteen days after the date of receipt of notice of the revised assessment in which to pay the adjusted amount without interest penalty. If the address provided by the tax assessor on the tax roll proves to be incorrect and the tax debtor does not receive a timely notice, the tax collector may extend to the tax debtor a fifteen-day notice in which to pay without interest penalty.

            C. Notification. As soon as practical following the sending of the tax roll to the tax collector as required by Subsection A of this Section, the tax collector shall use reasonable efforts to send each tax notice party written notice by United States mail of taxes due, at the address listed for each tax debtor on each tax roll. The written notice shall disclose the total amount of taxes due by the tax debtor for the current year, the ward in which the property is located, and the number of the assessment. The written notice shall request the tax debtor to return the written notice to the tax collector with remittance and shall remind the tax debtor of the date that taxes become delinquent following issuance of the notice and that interest will accrue on the taxes from and after the date the taxes become delinquent. Interest shall accrue at the rate prescribed by law, which rate, or a brief description of the manner in which the rate is calculated, shall be stated in the written notice. The tax collector may also notify any other tax sale party but shall not be obligated to do so. The written notice shall be deemed sufficient if it is in the following form:

[Name of Political Subdivision]

[YEAR] Property Tax Notice

[List All Tax Notice Parties and their addresses]

Description of Charges	Amount
Estimated Tax Due [Name of Tax District] Total Taxes

Property Address

Legal Description

 

PLEASE REMIT BY [DATE]

*** ACCESS YOUR PROPERTY TAXES AND PAY ONLINE @  ____________________________________ ***

Please fold and tear along perforated line.

[YEAR] PROPERTY TAX NOTICE

 

[Name & Address of Tax Collector]Amount Due:

 

[Name & Address of Tax Debtor]Due Date:

 

Make check payable to:__________________________________

 

            •          Retain the top portion of this form for your records.

 

            •          Write account number on your check. The canceled check will serve as your receipt.

 

            •          For [name of political subdivision] tax information only call [number] or fax [number].

 

            •          Access your property tax and pay online at [Internet address].

 

            •          Change of address requests and questions regarding the assessed value of the property should be directed to:

[Name & Address of Tax Collector]

 

(Tax records cannot be changed without instructions from the respective parish tax assessor)

            Please sign below and return this portion of notice with check made payable to: [______________________]

            These taxes paid by: ____________________________________________

NOTE: §2127 eff. Jan. 1, 2026, upon ratification of the const. amend. proposed by Acts 2024, No. 409.

§2127. Time for payment; interest and penalty; notification

            A. Time for payment. Statutory impositions may be paid as soon as the tax roll is delivered to the tax collector and, except as otherwise provided by law, shall be paid no later than December thirty-first in each respective year and, if not paid by that date, shall be considered delinquent the following day.

            B. Interest and penalty. All delinquent statutory impositions, whether levied on movable or immovable property, shall bear interest from the day after the taxes were due until paid, at the rate of one percent per month or any part thereof, on a noncompounding basis. If the delinquent obligation is offered for sale at tax lien auction, a five percent penalty calculated on the statutory impositions shall be assessed. Interest shall not accrue on the penalty. In the event of a tax lien auction of immovable property, the interest rate may be reduced. In the event of an erroneous assessment and adjustment by the tax commission, the tax debtor shall have fifteen days after the date of receipt of notice of the revised assessment in which to pay the adjusted amount without interest penalty. If the address provided by the tax assessor on the tax roll proves to be incorrect and the tax debtor does not receive a timely notice, the tax collector may extend to the tax debtor a fifteen-day notice in which to pay without interest penalty.

            C. All statutory impositions shall be paid. Failure to pay the total statutory impositions, interest, and costs due shall subject the tax lien to sale at a tax lien auction. The tax lien shall have priority over all mortgages, liens, and other privileges encumbering the property. All tax liens issued by the tax collector or other tax collectors shall be ranked in pari passu.

            D. Notification. As soon as practical following delivery of the tax roll to the tax collector as required by R.S. 47:2126, the tax collector shall send each tax notice party written notice by United States mail of statutory impositions due. The written notice shall be sent to each tax debtor at his address listed on the tax roll and to each other tax notice party at the address given in the request for notice. The written notice shall disclose the total amount of statutory impositions due by the tax debtor for the current year, the ward in which the property is located, and the number of the assessment. The written notice shall request the tax debtor to return the written notice to the tax collector with remittance. The notice shall inform and shall remind the tax debtor of the date by which statutory impositions must be paid and that interest will accrue on the statutory impositions at the rate of one percent per month on a noncompounding basis from the day after the statutory impositions were due. The notice shall indicate if there is a prior unredeemed tax sale, tax sale certificate, or tax lien certificate in connection with the immovable property. The failure to provide notice shall not affect the validity of the tax lien auction. The written notice shall be deemed sufficient if it is in the following form:

[Name of Political Subdivision]

[YEAR] Property Tax Notice

[List All Tax Notice Parties and their addresses]

Description of Charges	Amount
Estimated Amount Due [Name of Tax District] Total Statutory Impositions for the Current Year THIS AMOUNT IS THE TOTAL OF AD VALOREM TAXES AND OTHER STATUTORY IMPOSITIONS INCLUDED ON YOUR TAX BILL DUE FOR THE CURRENT YEAR. THE OBLIGATION TO PAY AD VALOREM TAXES AND STATUTORY IMPOSITIONS SHALL BE DELINQUENT ON [DATE].

Property Address Ward Assessment No.

Legal Description

PLEASE REMIT BY [DATE]

*** ACCESS YOUR PROPERTY TAXES AND OTHER STATUTORY IMPOSITIONS AND PAY ONLINE @  ____________________________________ *** NOTE: IF YOU FAIL TO PAY BY THE DUE DATE, INTEREST WILL ACCRUE AT THE RATE OF 1% PER MONTH ON A NONCOMPOUNDING BASIS UNTIL PAID. Failure to pay the total statutory impositions, interest, and costs due before may cause the tax lien to be offered for sale at tax lien auction. [ ] INDICATE IF APPLICABLE: According to our records, the property for which these statutory impositions are due has previously been sold at a tax sale or tax sale title or tax lien certificate has previously been issued. You should take steps immediately to remedy this threat to your ownership. You may have a right of redemption or termination if timely exercised.

Please fold and tear along perforated line.

[YEAR] PROPERTY TAX AND STATUTORY IMPOSITIONS NOTICE

[Name & Address of Tax Collector]Amount Due:

 

Ward:Assessment No.:

 

[Name & Address of Tax Debtor]Due Date:

 

Make check payable to:__________________________________

 

                        •          Retain the top portion of this form for your records.

 

                        •          Write account number on your check. The canceled check will serve as your receipt.

 

                        •          For [name of political subdivision] tax information only call [number] or fax [number].

 

                        •          Access your property tax and pay online @ [internet address].

 

                        •          Change of address requests and questions regarding the assessed value of the property should be directed to:

[Name & Address of Tax Collector]

 

(Tax records cannot be changed without instructions from the respective parish tax assessor)

 

Please sign below and return this portion of notice with check made payable to: [______________________]

These taxes paid by:____________________________________________

            Acts 2008, No. 488, §1; Acts 2008, No. 819, §1, eff. Jan.1, 2009 ; Acts 2024, No. 774, §1, see Act.