HLS 24RS-427 ORIGINAL
2024 Regular Session
HOUSE BILL NO. 659
BY REPRESENTATIVE PHELPS
TAX/PROPERTY: Increases certain penalties relative to certain prohibited actions
regarding tax sale property
1 AN ACT
2To amend and reenact R.S. 47:2158.1(B) and 2231.1(B), relative to tax sale property; to
3 provide for the rights of owners of certain tax sale property; to provide for penalties
4 for certain violations; to increase the penalties for certain violations; and to provide
5 for related matters.
6Be it enacted by the Legislature of Louisiana:
7 Section 1. R.S. 47:2158.1(B) and 2231.1(B) are hereby amended and reenacted to
8read as follows:
9 §2158.1. Prohibition of certain actions; exceptions
10 * * *
11 B. The acquiring person shall not be entitled to or charge any rental or lease
12 payments to the owner or occupants and shall not place any constructions on or make
13 any improvements to the tax sale property during the redemptive period. An
14 acquiring person who violates the provisions of this Section shall be subject to a
15 penalty of five twenty percent of the price paid by the acquiring person for tax title
16 and five twenty percent of any amounts paid by the tax debtor who is the owner of
17 and who is residing in the tax sale property for rental or lease payments. The penalty
18 shall accrue from the time the acquiring person took possession of the property until
19 the time the property is redeemed. Furthermore, nothing in this Section shall be
20 construed to limit the rights of a tax debtor who is the owner of and who is residing
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1 in the tax sale property to recover rental or lease payments paid to an acquiring
2 person in violation of the provisions of this Section.
3 * * *
4 §2231.1. Prohibition of certain actions; exceptions
5 * * *
6 B. The acquiring person shall not be entitled to or charge any rental or lease
7 payments to the owner or occupants and shall not place any constructions on or make
8 any improvements to the tax sale property during the redemptive period. An
9 acquiring person who violates the provisions of this Section shall be subject to a
10 penalty of five twenty percent of the price paid by the acquiring person for tax title
11 and five twenty percent of any amounts paid by the tax debtor who is the owner of
12 and who is residing in the tax sale property for rental or lease payments. The penalty
13 shall accrue from the time the acquiring person took possession of the property until
14 the time the property is redeemed. Furthermore, nothing in this Section shall be
15 construed to limit the rights of a tax debtor who is the owner of and who is residing
16 in the tax sale property to recover rental or lease payments paid to an acquiring
17 person in violation of the provisions of this Section.
18 * * *
DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
HB 659 Original 2024 Regular Session Phelps
Abstract: Increases the penalties for violations committed by a person acquiring tax sale
title of property from 5% of the price paid by the acquiring person for tax title and
5% of any amounts paid by the tax debtor who is the owner of and who is residing
in the tax sale property for rental or lease payments to 20% of the price paid by the
acquiring person for tax title and 20% of any amounts paid by the tax debtor who is
the owner of and who is residing in the tax sale property for rental or lease payments.
Present law (R.S. 47:2121 et seq.) provides the procedures for the payment and collection
of property taxes, including the procedures for the sale of property for the collection of
delinquent ad valorem property taxes.
Present law (R.S. 47:2158) provides that when necessary to comply with an order of a
political subdivision for the purpose of enforcing property standards, upon the presentation
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HB NO. 659
of the order and a certified copy of a tax sale certificate for immovables to a judge, the judge
shall grant ex parte an order of seizure and possession, commanding the sheriff to seize the
property and place the purchaser in actual possession.
Present law authorizes a purchaser to take actual possession without the order with the
consent or acquiescence of the tax debtor or otherwise, provided no force or violence is used.
Present law prohibits a tax debtor who is an owner of and who is residing in the tax sale
property from being subject to any eviction proceeding or a writ of possession pursuant to
present law during the redemptive period.
Present law (R.S. 47:2231) provides that after the tax sale certificate is filed, the political
subdivision may institute a suit in the district court of the parish in which the property is
located to obtain possession of the adjudicated property. Authorizes the suit to be tried by
summary proceeding and with costs of court being paid out of the first revenue received
from the sale of the tax sale property.
Present law (R.S. 47:2231.1) prohibits a tax debtor who is an owner of and who is residing
in the tax sale property adjudicated to a political subdivision from being subject to any
eviction proceeding or suit to obtain possession pursuant to present law during the
redemptive period.
Present law (R.S. 47:2158.1 and 2231.1) prohibits the acquiring person from charging any
rental or lease payments from the owner or occupants and prohibits constructions and
improvements during the redemptive period by the acquiring person to the tax sale property.
Further provides for a penalty for violations of present law payable by an acquiring person
of 5% of the price paid by the acquiring person for tax title and 5% of any amounts paid by
the tax debtor who is the owner of and who is residing in the tax sale property for rental or
lease payments. The penalty shall accrue from the time the acquiring person took possession
of the property until the time the property is redeemed.
Proposed law increases the penalties for violations of present law payable by an acquiring
person from 5% of the price paid by the acquiring person for tax title and 5% of any amounts
paid by the tax debtor who is the owner of and who is residing in the tax sale property for
rental or lease payments to 20% of the price paid by the acquiring person for tax title and
20% of any amounts paid by the tax debtor who is the owner of and who is residing in the
tax sale property for rental or lease payments. Otherwise retains present law.
(Amends R.S. 47:2158.1(B) and 2231.1(B))
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