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 591 Engrossed 2025 Regular Session Wilder
Abstract: Authorizes the governing authority of a political subdivision to sell the adjudicated
property at public sale to the highest bidder without setting a minimum bid or requiring an
appraisal and extends the payment of costs associated with the termination of a lien
certificate to adjudicated property.
Present law, which becomes operative Jan. 1, 2026, authorizes the governing authority of a political
subdivision to set a dollar amount as a minimum bid for the public sale of adjudicated property,
which shall be at least the total amount of statutory impositions, governmental liens, and costs of
sale. Further authorizes the governing authority to require an appraisal of adjudicated property to
be sold at public sale.
Proposed law retains the option for a governing authority to set a dollar amount as a minimum bid
for the public sale of adjudicated property but adds an option for the governing authority of a
political subdivision to sell the adjudicated property at public sale to the highest bidder without
setting a minimum bid or requiring an appraisal.
Present law, which becomes operative Jan. 1, 2026, requires the person terminating a tax lien
certificate issued to a political subdivision to pay the termination price and actual costs incurred by
the political subdivision for all certified mail or commercial carrier, publication of notice, or personal
services of notices, including, the determination of tax auction parties and the notification of these
parties of the subsequent transaction.
Proposed law extends the requirements of present law regarding the costs a person terminating a tax
lien certificate issued to a political subdivision must pay but extends the requirement of paying those
costs to the termination of a tax lien certificate issued for adjudicated property.
Proposed law is applicable to all taxable periods beginning on or after Jan. 1, 2026.
Effective on Jan. 1, 2026.
(Amends R.S. 47:2202(A)(1) and 2247(A))