Caddo Parish, Louisiana — Tax Sale & Surplus Procedure

Local operations layer. The legal framework (redemption periods, surplus rights, statutes, case law) lives on the parent page → louisiana. This page covers how Caddo Parish actually runs it. Legal information, not legal advice. Last verified: 2026-06-02.

REGIME NOTE: Louisiana converted from a tax-sale-title system to a tax lien certificate regime effective January 1, 2026 (La. Const. art. VII, § 25 as amended by Acts 2024, No. 409). Tax sales and certificates issued before Jan 1, 2026 remain governed by the prior tax-sale-title law. See louisiana for the full statutory analysis.

C0. Identity

  • Parish seat: Shreveport
  • Population: ~237,848 (2020 Census; FIPS 22017)
  • FIPS: 22017
  • Recording unit: parish (Louisiana term for county)
  • Recorder: the parish Clerk of Court (Caddo Parish Clerk of Court, Mike Spence) is the ex-officio Recorder of Mortgages and Register of Conveyances. Maintains mortgages, conveyances, civil suits, criminal cases, and marriage licenses for the First Judicial District Court. See louisiana § 0 Identity. (source: caddoclerk.com, retrieved 2026-06-02)
  • Tax collector: the parish Sheriff, ex-officio tax collector — Caddo Parish Sheriff’s Office (CPSO), currently Sheriff Henry L. Whitehorn, Sr. (source: lsa.org/directory/caddo-parish/, retrieved 2026-06-02)
  • Note on city taxes: The City of Shreveport collects its own city property taxes separately from the Parish. The CPSO Tax Division collects parish taxes only; city taxes are paid to the City of Shreveport Revenue Customer Service. (source: caddosheriff.org/taxes-faq.php, retrieved 2026-06-02)
  • Parent legal framework: louisiana

C1. Local Tax Sale

Tax lien auction (annual delinquent sale)

  • Conducts own sale? Yes — CPSO Tax Division organizes and directs the annual tax lien/tax sale auction.
  • Platform: CivicSource online platform (civicsource.com). CPSO has conducted its annual tax sale online through CivicSource since at least 2017. The CivicSource listing page for Caddo Parish auctions is: https://www.civicsource.com/auctions/?state=22&politicalSubDivision=22017 (source: caddosheriff.org/news.php?c=2732, retrieved 2026-06-02; caddosheriff.org/taxes-faq.php, retrieved 2026-06-02)
  • Calendar:
    • Annual cycle: property tax bills mailed late November; due December 31; delinquent January 1 onward (1%/month interest + 10% collection fee accrues). The annual tax sale is conducted “the first week of June” each year. Most recent confirmed dates: June 4, 2024; June 7, 2022; June 6 (2019 era). (needs_verification — exact date of the 2026 annual tax lien auction; no CPSO announcement for June 2026 was retrieved as of 2026-06-02)
    • Payment deadline to avoid inclusion: 5 p.m. the business day before the sale (e.g., June 3, 2024 for the June 4, 2024 sale). (source: shreveportbossierjournal.com/2024/05/28/caddo-parish-sheriff-online-tax-sale-set-for-june-4/, retrieved 2026-06-02)
    • Auction hours: 8 a.m. to 8 p.m. with a sliding close mechanism. (source: caddosheriff.org/news.php?c=2732, retrieved 2026-06-02)
  • Bidding method (post-2026 / current): Under the new tax lien certificate system (eff. Jan. 1, 2026, R.S. 47:2154), CivicSource hosts a bid-down-interest-rate auction: bidding opens at 1%/month (statutory maximum) and bidders bid the monthly rate down in increments of 0.1% to a floor of 0.7%/month (8.4%/yr); lowest rate wins a 100% collateral interest in the lien. (source: louisiana § 1; legis.la.gov/legis/Law.aspx?d=631549 [R.S. 47:2154])
    • Prior regime (pre-2026, applicable to certificates still outstanding): ownership interest was bid down — bidders competed on the lowest % ownership stake; winner received a tax title certificate earning 5% + 1%/month. The 2022 and 2024 CPSO press releases describe this prior system. (source: caddosheriff.org/news.php?c=2732)
  • Registration: Free. Register at civicsource.com (click “register”). Public computers were also available at the Caddo Parish Courthouse for in-person registration and participation. (source: caddosheriff.org/taxes-faq.php, retrieved 2026-06-02)
  • Registration deposit: (needs_verification — no deposit amount stated on any retrieved CPSO or CivicSource page for the annual tax lien sale)
  • Bidder requirements: Active CivicSource account; free registration before the sale opens. (needs_verification — whether CPSO imposes additional bidder requirements beyond CivicSource registration, e.g., Louisiana residency)
  • Minimum sale threshold: Any property owing more than $10 in unpaid taxes is eligible for inclusion. (source: shreveportbossieradvocate.com, June 4 2024 article, retrieved 2026-06-02)
  • Delinquent list location: Available at civicsource.com prior to and during the auction. The online listing includes: list of properties, plotted map, satellite images, delinquent taxes owed, and general Q&A about the process. (source: caddosheriff.org/taxes-faq.php, retrieved 2026-06-02)
    • (needs_verification — whether CPSO also publishes the delinquent list in a print newspaper of record per R.S. 47:2154 requirements; publication outlet not confirmed on retrieved pages)
  • Rate within statutory range: Parish does not set a rate outside the statutory band. The bid-down auction at CivicSource determines the final rate for each certificate (1% down to 0.7%/month). CPSO FAQ states “1% per month” as the interest rate that accrues after December 31. (source: pwa.caddosheriff.org/page/taxes-faq.php, retrieved 2026-06-02)
  • Adjudicated property (no-bid parcels): Properties that receive no bids at the annual tax sale are adjudicated (transferred) to Caddo Parish. These properties are managed by the Caddo Parish Public Works — Adjudicated Property Department (505 Travis Street, Suite 820, Shreveport, LA 71101; 318-226-6930). Caddo Parish may then sell adjudicated properties via a sealed-bid process (“Reinvest Caddo Program”) or through CivicSource adjudicated-property auctions.
    • A sealed-bid adjudicated property sale was scheduled for June 24, 2026, at 9:30 AM at Government Plaza’s first floor (505 Travis Street), with bid submission deadline 9:00 AM the same day. (source: caddo.gov/public-works/adjudicated-property-information/, retrieved 2026-06-02)

C2. Local Redemption → framework: right-of-redemption

  • Where to redeem: CPSO Tax Division, Caddo Parish Courthouse, 1st Floor, 501 Texas Street, Room 101, Shreveport, LA 71101. Mailing: P.O. Box 20905, Shreveport, LA 71120-0905. (source: caddosheriff.org/taxes-faq.php, retrieved 2026-06-02)
  • Hours: Monday–Friday, 8:30 a.m.–5:00 p.m. (closed legal holidays)
  • Phone: (318) 681-0638 (Tax Division); toll-free pay-by-phone: 1-833-538-8539
  • Online tax payment: https://caddosheriff.go2gov.net/caddo/tax/faces/search.jsp (source: caddosheriff.org/taxes-faq.php, retrieved 2026-06-02; note: portal returned 403 on direct fetch but confirmed on official CPSO FAQ page)
  • Redemption period: 3 years from recordation of the tax lien certificate (18 months for blighted/abandoned property declared before the sale). La. Const. art. VII, § 25(B). See louisiana § 2.
  • Redemption procedure: Contact CPSO Tax Division; they calculate and provide a redemption/termination amount, which includes: base taxes + interest at the bid rate (≤1%/month, noncompounding) + 5% penalty + noticing costs capped at $500. Pay in full; CPSO issues and records the termination certificate in the mortgage records (R.S. 47:2243–2245). Partial payments accepted, with interest and costs continuing to accrue; full payment required before the annual tax sale. (source: pwa.caddosheriff.org/page/taxes-faq.php, retrieved 2026-06-02)
  • Payment methods for redemption: cash, credit card (fee), cashier’s check, money order; personal checks accepted only through February 28 of the year following delinquency. (source: pwa.caddosheriff.org/page/taxes-faq.php, retrieved 2026-06-02)
  • Deviations from state default: None identified. CPSO follows the statutory formula. The 10% collection fee noted in the CPSO FAQ is consistent with statutory penalties and costs of sale; not an additional parish-only deviation.

C3. Local Surplus / Excess Proceeds → framework: surplus-funds

Under the post-2026 tax lien regime, surplus arises at the judicial seizure-and-sale (sheriff’s sale) conducted after the 3-year redemption period expires unredeemed. The former owner receives any residue after satisfying the lien, costs, and ranked encumbrances. See louisiana § 3.

  • Surplus statute (post-2026): R.S. 47:2211 (Acts 2024, No. 774; Acts 2025, No. 411, eff. Jan. 1, 2026) — “Disposition of proceeds.” Key provisions confirmed via search snippet (direct Justia fetch returned 403):
    • No later than 30 days after the sale, the political subdivision notifies each tax-lien-auction party of the excess funds.
    • Any person with an interest submits an affidavit to the political subdivision asserting facts proving their interest and proportional entitlement.
    • Excess funds held for the benefit of interested persons for a period to be claimed by affidavit; if no timely application is received, the excess reverts to the selling political subdivision (Caddo Parish / CPSO). (needs_verification — the search snippet states unclaimed excess “reverts to the selling political subdivision” rather than escrowing to the State Treasurer; this may differ from pre-2026 unclaimed-property treatment; confirm exact deadline from the primary statute text) (source: search snippet of law.justia.com/codes/louisiana/revised-statutes/title-47/rs-47-2211/, retrieved 2026-06-02)
  • Claim filing venue: Surplus from a post-redemption judicial sheriff’s sale is distributed through the First Judicial District Court (Caddo Parish). Caddo Parish Sheriff’s Office (as executing officer of the judicial sale) and the Clerk of Court are the operative offices.
    • First JDC / Caddo Parish Courthouse: 501 Texas Street, Room 103, Shreveport, LA 71101 (Clerk of Court); (318) 226-6780. (needs_verification — confirm which division/desk of the First JDC handles post-redemption judicial sale surplus claims; no dedicated surplus desk identified on retrieved CPSO or Clerk of Court pages)
  • Claim form: Under R.S. 47:2211, the claimant submits an affidavit to the political subdivision (CPSO as tax collector / Caddo Parish). No standard published form was identified on CPSO or Clerk of Court websites. (needs_verification — whether CPSO or the First JDC has published a form or instructions for former owners to claim post-sale surplus under the 2026 articles)
  • Local deadline notes: (needs_verification — exact deadline period from the R.S. 47:2211 primary text; search snippet states excess reverts to the parish after the claim period but did not specify the duration)
  • Unclaimed-funds list published? The Louisiana State Treasurer publishes a searchable statewide database at https://unclaimedproperty.la.gov/. CPSO/court-level list for Caddo: (needs_verification)
  • Contact for surplus inquiries:
    • CPSO Tax Division: (318) 681-0638 | 501 Texas St Room 101, Shreveport, LA 71101
    • Caddo Parish Clerk of Court (First JDC): (318) 226-6780 | Room 103 same address
    • Louisiana Unclaimed Property Division: (225) 219-9400 | unclaimed@treasury.la.gov

▸ For Investors / Operators — Caddo Parish’s annual tax lien auction runs on CivicSource (civicsource.com; first week of June) as a bid-down-interest auction under the post-2026 regime: bidding opens at 1%/month and floors at 0.7%/month (8.4%/yr). The CPSO Tax Division (Sheriff Whitehorn; 501 Texas St., Room 101, Shreveport; (318) 681-0638) is the ex-officio tax collector. After the 3-year redemption period (18 months for blighted/abandoned property), the lienholder may proceed to a judicial seizure-and-sale through the First Judicial District Court. Tax-sale certificates issued before January 1, 2026 remain governed by the prior ownership-bid-down regime; confirm which law applies to any specific certificate. Properties that received no bids are adjudicated to Caddo Parish and resold by the Public Works Department via sealed bid (next confirmed date: June 24, 2026; 505 Travis St., Suite 820, Shreveport; (318) 226-6930).

▸ For Former Owners — The 3-year constitutional redemption period (La. Const. art. VII, § 25(B)) runs from recordation of the tax lien certificate; pay the CPSO Tax Division the base taxes + bid-rate interest + 5% penalty + noticing costs to redeem (partial payments accepted, full payment required before the next annual tax sale). After a post-2026 judicial sheriff’s sale, R.S. 47:2211 requires the political subdivision to notify parties within 30 days of the sale; claimants submit an affidavit asserting their interest. If no timely application is received, excess reverts to Caddo Parish (the exact claim deadline period is needs_verification — contact CPSO at (318) 681-0638 or the First JDC Clerk of Court at (318) 226-6780). Escheated funds are searchable at unclaimedproperty.la.gov.

C4. Offices & Contacts

OfficeName / TitleAddressPhoneURL
Sheriff / Tax Collector (CPSO)Sheriff Henry L. Whitehorn, Sr.; Tax DivisionTax Division: 501 Texas St., Room 101, Shreveport, LA 71101; Mail: P.O. Box 20905, Shreveport, LA 71120-0905(318) 681-0638 (Tax); (318) 675-2170 (Main); 1-833-538-8539 (pay by phone)https://www.caddosheriff.org
Clerk of Court (Recorder / First JDC)Mike Spence, Clerk of Court501 Texas Ave, Room 103, Shreveport, LA 71101(318) 226-6780https://www.caddoclerk.com
AssessorDr. Regina Webb, Caddo Parish Assessor501 Texas St., Room 102, Shreveport, LA 71101(318) 226-6704; Support: (888) 565-4530https://caddoassessor.org
Parish Public Works (Adjudicated Property)Caddo Parish Public WorksGovernment Plaza, 505 Travis St., Suite 820, Shreveport, LA 71101(318) 226-6930https://caddo.gov/adjudicated-property/
City of Shreveport Tax (city taxes only)City of Shreveport Revenue Customer ServiceP.O. Box 31109, Shreveport, LA 71130(318) 673-5500https://www.shreveportla.gov/288/Property-Tax-Information

C5. Local Procedure Notes

  • CPSO as ex-officio tax collector: The Sheriff collects all Caddo Parish (not city) property taxes. Tax Assessor Dr. Regina Webb determines assessed values; the Sheriff then mails bills in late November and collects. (source: caddosheriff.org/taxes-faq.php, retrieved 2026-06-02)
  • Sheriff judicial sales (civil/mortgage): CPSO holds judicial sheriff’s sales (movable and immovable) every Wednesday morning (excluding holidays) at 10:00 a.m. at the Caddo Parish Courthouse, 501 Texas Street, Rooms G-1 or G-20, Shreveport. Payment must be received by 2:00 p.m. on the day of sale (certified funds only). Announcements run in The Inquisitor every Friday (movables: 10 days prior; immovables: twice within 30-day window). Civil Dept: (318) 681-0649. (source: caddosheriff.org/sheriff-sale.php, retrieved 2026-06-02)
  • Adjudicated property regime transition: The pre-2026 ownership-bid-down sales created adjudicated property when no one purchased. Those existing adjudicated parcels remain available under the prior-law adjudication framework managed by Caddo Parish Public Works. Post-2026 “no-bid” tax lien certificates are held by the political subdivision. (needs_verification — exact protocol when no bidder claims a post-2026 tax lien certificate at the CivicSource auction)
  • Homestead exemption removal: A property that goes to tax sale has its homestead exemption removed. (source: caddosheriff.org/news.php?c=2732, retrieved 2026-06-02)
  • Tax notices app: CPSO offers a “CPSO Tax Department App” for mobile tax payments and notifications. (source: caddosheriff.org/news.php?c=3534, retrieved 2026-06-02)
  • Delinquency interest: 1% per month (noncompounding) + 10% collection fee after December 31. Additional costs for notices/advertisements accrue after February 15. Personal checks accepted only through February 28. (source: pwa.caddosheriff.org/page/taxes-faq.php, retrieved 2026-06-02)
  • First Judicial District Court: Caddo Parish’s judicial proceedings (including post-redemption seizure-and-sale foreclosures) run through the First JDC. Records are maintained by the Clerk of Court.
  • Adjudicated-property Request Form: Available at caddo.gov/adjudicated-property/. Applications for sealed-bid purchases directed to Caddo Parish Public Works (Dept. of Public Works, Government Plaza, 505 Travis St., Suite 820). Each sealed bid must include certified funds; bids opened and read publicly at scheduled sale event. (source: caddo.gov/public-works/adjudicated-property-information/, retrieved 2026-06-02)

C6. Records Access

C7. Meta

sources:

needs_verification:

  • Exact date of the 2026 Caddo Parish annual tax lien auction on CivicSource. The first week of June is the established pattern; no 2026 CPSO announcement retrieved as of 2026-06-02.
  • Deposit dollar amount required for the CPSO annual tax lien auction on CivicSource (no amount stated on any retrieved page).
  • Whether CPSO imposes additional bidder requirements beyond CivicSource account creation (Louisiana residency, entity requirements, etc.).
  • Newspaper of record where CPSO publishes the pre-sale delinquent parcel list per R.S. 47:2154 (statutory requirement; specific publication outlet not confirmed on retrieved CPSO pages).
  • Protocol when no bidder claims a post-2026 tax lien certificate at the CivicSource auction (does it become a political-subdivision-held lien or is there another procedure?).
  • Exact deadline for former owners to claim post-sale surplus under R.S. 47:2211 (primary statute text not retrieved; search snippet states excess reverts to the selling political subdivision but does not specify the claim window duration).
  • Whether R.S. 47:2211 surplus reverts to the parish (not the State Treasurer) and the dormancy / escheat timeline thereafter.
  • First JDC division/desk and any standard form or instructions for former owners to claim surplus after a post-2026 judicial sheriff’s sale in Caddo Parish.
  • Text of R.S. 47:2211 from primary source (Justia returned 403; confirmed via search snippet only).
  • Whether the CivicSource adjudicated-property auction URL (?saleType=adjudication&politicalSubDivision=22017) is actively used by Caddo Parish for re-auctioning adjudicated parcels vs. the sealed-bid process via Public Works.

cross_links: louisiana, right-of-redemption, surplus-funds, tyler-v-hennepin-county, sheriff-sale, treasurer-sale, due-process-notice, blighted-abandoned-property, bankruptcy-automatic-stay, smitko-v-gulf-south-shrimp-2012

changelog:

  • 2026-06-02 — Initial page. Sources: CPSO official pages (taxes-faq, news, sheriff-sale, meet-the-sheriff), LSA directory, Caddo Parish website (adjudicated property, where-to-pay, GIS maps), Caddo Clerk of Court, Caddo Assessor, Louisiana State Treasurer unclaimed property, multiple press releases (2022, 2024 tax sale announcements), TSR county page. All claims sourced to retrieved official/secondary URLs or flagged needs_verification. No fabricated facts.

▸ For Investors / Operators — Caddo Parish’s annual tax lien auction runs on CivicSource (civicsource.com; first week of June) as a bid-down-interest auction under the post-2026 regime: bidding opens at 1%/month and floors at 0.7%/month (8.4%/yr). The CPSO Tax Division (Sheriff Whitehorn; 501 Texas St., Room 101, Shreveport; (318) 681-0638) is the ex-officio tax collector. After the 3-year redemption period (18 months for blighted/abandoned property), the lienholder may proceed to a judicial seizure-and-sale through the First Judicial District Court. Tax-sale certificates issued before January 1, 2026 remain governed by the prior ownership-bid-down regime; confirm which law applies to any specific certificate. Properties that received no bids are adjudicated to Caddo Parish and resold by the Public Works Department via sealed bid (next confirmed date: June 24, 2026; 505 Travis St., Suite 820, Shreveport; (318) 226-6930).

▸ For Former Owners — The 3-year constitutional redemption period (La. Const. art. VII, § 25(B)) runs from recordation of the tax lien certificate; pay the CPSO Tax Division the base taxes + bid-rate interest + 5% penalty + noticing costs to redeem (partial payments accepted, full payment required before the next annual tax sale). After a post-2026 judicial sheriff’s sale, R.S. 47:2211 requires the political subdivision to notify parties within 30 days of the sale; claimants submit an affidavit asserting their interest. If no timely application is received, excess reverts to Caddo Parish (the exact claim deadline period is needs_verification — contact CPSO at (318) 681-0638 or the First JDC Clerk of Court at (318) 226-6780). Escheated funds are searchable at unclaimedproperty.la.gov.


Legal information, not legal advice. This page summarizes publicly available records and official sources for informational purposes only. Laws, fees, and procedures change; verify all facts against current official sources before acting. Last verified: 2026-06-02.