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ENROLLED
2026 Regular Session
HOUSE CONCURRENT RESOLUTION NO. 35
BY REPRESENTATIVE WYBLE
A CONCURRENT RESOLUTION
To urge and request the Louisiana State Law Institute to study and recommend legislation
to expedite the sale of tax-delinquent property that has been adjudicated for extended
periods of time to parties that will rehabilitate the property and report its findings and
recommendations to the legislature no later than January 1, 2027.
WHEREAS, the failure to pay ad valorem taxes on property may result in certain
legal actions being taken by a taxing authority for collection of ad valorem taxes; and
WHEREAS, prior to January 1, 2026, Louisiana utilized a "hybrid" system for the
sale of tax-delinquent property, which authorized the sale of the tax-delinquent property for
nonpayment of ad valorem taxes by a taxing authority, but granted the delinquent taxpayer
a right of redemption for three years after the date of recordation of the tax sale; and
WHEREAS, the "hybrid" system for the sale of tax-delinquent property often
resulted in unfairness, inefficiency, and a lack of clarity in tax sales, giving rise to costly and
complex litigation and necessitating numerous revisions to laws concerning the tax sale
system; and
WHEREAS, through legislation enacted in the 2024 and 2025 Regular Sessions of
the Legislature, the legislature replaced the "hybrid" system for the sale of tax-delinquent
property with a tax lien system, which took effect on January 1, 2026; and
WHEREAS, the tax lien system authorizes a local taxing authority to sell a tax lien
against the tax-delinquent property to a person for the amount of taxes owed, with the
delinquent taxpayer having three years from the recordation of the tax lien certificate to pay
the taxes and extinguish the tax lien; and
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HCR NO. 35 ENROLLED
WHEREAS, notwithstanding reforms in the tax sale process, instances of local
governments adjudicating tax-delinquent property for long periods of time result in the
withdrawal of the property from commerce; and
WHEREAS, the citizens of Louisiana would benefit from a revised tax sale process
that more efficiently reintroduces tax-delinquent property into commerce, particularly for
parties who will subsequently rehabilitate and add value to the property; and
WHEREAS, to promote rehabilitation of tax-delinquent property and to expedite the
reintroduction of tax-delinquent property into commerce, the Louisiana State Law Institute
should study the feasibility of expediting the sale of tax-delinquent property that has been
adjudicated for extended periods of time to parties that will rehabilitate the property; and
WHEREAS, such study should include recommended revisions to the state
constitution and laws as may be necessary in the form of specific proposed legislation.
THEREFORE, BE IT RESOLVED that the Legislature of Louisiana does hereby
urge and request the Louisiana State Law Institute to study and recommend legislation to
expedite the sale of tax-delinquent property that has been adjudicated for extended periods
of time to parties that will rehabilitate the property and report its findings and
recommendations to the legislature no later than January 1, 2027.
BE IT FURTHER RESOLVED that a copy of this Resolution be transmitted to the
director of the Louisiana State Law Institute.
BE IT FURTHER RESOLVED that the Louisiana State Law Institute shall submit
one print copy and one electronic copy of any report produced pursuant to this Resolution
to the David R. Poynter Legislative Research Library pursuant to R.S. 24:772.
SPEAKER OF THE HOUSE OF REPRESENTATIVES
PRESIDENT OF THE SENATE
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