Jefferson 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 Jefferson 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: Gretna (largest community: Metairie; largest incorporated city: Kenner)
• Population: ~440,781 (2020 Census); task brief states ~432,552 — 2020 Census per Wikipedia: 440,781
• FIPS: 22051
• Recording unit: parish (Louisiana term for county)
• Recorder: the parish Clerk of Court (JP Clerk of Court) is the ex-officio Recorder of Mortgages and Register of Conveyances. See louisiana § 0 Identity.
• Tax collector: the parish Sheriff, ex-officio tax collector — Jefferson Parish Sheriff’s Office (JPSO), currently Sheriff Joseph P. Lopinto III.
• Parent legal framework: louisiana

C1. Local Tax Sale

Tax lien auction (annual delinquent sale)

• Conducts own sale? Yes — JPSO Property Tax Division organizes and directs the annual tax lien auction.
• Platform: Zeus Auction online platform (zeusauction.com), operated by SRI (Southwest Royalties Inc. / SRI Services). JPSO’s official registration page states: “You may register for the Annual Tax Sale here: https://www.zeusauction.com.” (source: jpso.com/442/Register-for-Annual-Tax-Sale, retrieved 2026-06-02)
  • A 2026 Jefferson Parish tax lien sale was identified in Zeus Auction with a registration window running approximately April 1 – May 1, 2026 CDT. (needs_verification — confirm exact 2026 auction date(s) and whether the sale occurs in May or June 2026 by fetching the live Zeus Auction listing)
• Calendar:
  • Annual cycle: property tax bills mailed late November; due December 1; delinquent if not paid by December 31. The annual tax lien auction is held annually in June (confirmed by multiple JPSO FAQ entries: “the bill must be paid in full prior to the tax sale held in June of each year”). The statute requires advertisement on or before May 1 of the following year (R.S. 47:2154). Registration/auction on Zeus Auction appears to open in April–May before the June sale. (source: jpso.com/faq.aspx?TID=18, retrieved 2026-06-02; www.legis.la.gov/legis/Law.aspx?d=631549 [R.S. 47:2154], retrieved 2026-06-02)
  • (needs_verification — confirm the precise 2026 auction date and any multi-session format on Zeus Auction)
• Registration & deposit:
  • Register at https://www.zeusauction.com; create account and complete registration before the close-of-registration deadline (appears to be May 1 per the 2026 listing).
  • (needs_verification — specific deposit dollar amount required by JPSO for the Jefferson Parish annual tax sale on Zeus Auction; JPSO registration page does not state an amount)
• Bidder requirements: active Zeus Auction account; full registration before deadline. (needs_verification — whether JPSO imposes additional bidder requirements beyond Zeus Auction registration, e.g., Louisiana entity or resident)
• Delinquent list location:
  • Advertised in the official journal of the political subdivision prior to the sale, as required by R.S. 47:2154. For Jefferson Parish, judicial advertisements are published in The Times Picayune / The New Orleans Advocate (confirmed for judicial sales; tax lien sale follows same statutory publication rules). (source: eservices2.jpso.com/JudpSale/Home/Index, retrieved 2026-06-02)
  • (needs_verification — confirm exact publication newspaper name and URL where the delinquent parcel list is posted online prior to the annual tax lien auction)
• Rate within statutory range: interest rate set at auction (statutory max 1%/month, floor 0.7%/month) per R.S. 47:2154. JPSO FAQ confirms: “The interest rate is 1% per month from January 1 until paid.” JPSO does not impose a separate parish rate outside the statutory band. (source: jpso.com/faq.aspx?TID=18, retrieved 2026-06-02; www.legis.la.gov/legis/Law.aspx?d=631549 [R.S. 47:2154], retrieved 2026-06-02)

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

• Where to redeem: JPSO Property Tax Division, Jefferson Parish General Government Building, 200 Derbigny Street, Suite 1200, Gretna, LA 70053. Mailing: P.O. Box 248, Gretna, LA 70054. (source: jpso.com/325/Revenue-and-Taxation, retrieved 2026-06-02)
• Phone: 504-363-5710 (Property Tax Division general); Property Tax Division Director Meredith Gauthreaux: 504-363-5719. (source: jpso.com/Directory.aspx?DID=7, retrieved 2026-06-02)
• Online tax payment: https://eservices.jpso.com/ (source: jpso.com/378/Payments, retrieved 2026-06-02)
• Hours: Monday–Friday, 8:30 a.m.–4:30 p.m.
• 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.
• Local fees: termination price = price paid at auction + interest at the bid rate (≤1%/month, noncompounding) + 5% penalty + noticing costs capped at $500. (source: louisiana § 2; R.S. 47:2153, 47:2243)
• Deviations from state default: none identified. JPSO follows the statutory formula. Partial payments are accepted with accruing interest and costs; full payment required before the June tax sale. (source: jpso.com/faq.aspx?TID=18, retrieved 2026-06-02)

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, eff. Jan. 1, 2026) — “Disposition of proceeds.” The excess proceeds of a judicial seizure-and-sale beyond statutory impositions, governmental liens, sale costs, and costs incurred by the political subdivision shall be held by the political subdivision for the benefit of persons holding an interest in the property for a period of one year from the date that notice is sent. No later than 30 days after the sale, the political subdivision must notify 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 their proportional entitlement. (source: search-confirmed text of R.S. 47:2211 via Justia; law.justia.com/codes/louisiana/revised-statutes/title-47/rs-47-2211/ — note: direct page returned 403; text confirmed via search snippet citing the statute)
• Claim filing venue: Surplus from a post-redemption judicial sheriff’s sale is distributed through the 24th Judicial District Court (Jefferson Parish). The JP Clerk of Court (24th JDC) is the filing office for the judicial proceeding from which surplus is distributed.
  • 24th JDC / General Government Building: 200 Derbigny St., Gretna, LA 70053
  • Main phone: (504) 364-2900
  • Mailing: P.O. Box 10, Gretna LA 70054-0010
  • Website: https://www.jpclerkofcourt.us (needs_verification — confirm which division/desk of the 24th JDC handles post-redemption judicial sale surplus claims; no dedicated surplus desk identified)
• Claim form: Under R.S. 47:2211, the claimant submits an affidavit to the political subdivision (the Sheriff/JPSO as tax collector). No standard published form was identified on the JPSO or Clerk of Court websites. (needs_verification — whether JPSO or the 24th JDC has published a form or instructions for former owners to claim post-sale surplus under the 2026 articles)
• Local deadline notes: claimant has one year from the date of the notification sent by the political subdivision (R.S. 47:2211). Unclaimed funds thereafter flow to the Louisiana State Treasurer as unclaimed property under R.S. 9:151 et seq. Claim escheated funds at: https://unclaimedproperty.la.gov/ (source: R.S. 47:2211 text confirmed via search snippet; unclaimedproperty.la.gov redirect confirmed 2026-06-02)
• Unclaimed-funds list published? The Louisiana State Treasurer publishes a searchable unclaimed property database at https://unclaimedproperty.la.gov/ (redirects confirmed 2026-06-02). JPSO/court-level list: (needs_verification)
• Contact for surplus inquiries:
  • JPSO Property Tax Division: 504-363-5710
  • JPSO main administration (Bureau of Revenue): 504-376-2459
  • JP Clerk of Court (24th Civil): (504) 364-2898 (24th Civil Court Suite 2400) (source: jpclerkofcourt.us/contact/, retrieved 2026-06-02)

▸ For Investors / Operators — Jefferson Parish (effective January 1, 2026) operates under a tax lien certificate regime; the JPSO Property Tax Division (Sheriff Joseph P. Lopinto III as ex-officio tax collector) conducts an annual tax lien auction in June via Zeus Auction (zeusauction.com), with bid-down interest from 1%/month maximum to a 0.7%/month floor. The 3-year redemption period (18 months for blighted/abandoned property) runs from certificate recordation; termination requires payment of the bid price plus interest, a 5% penalty, and capped noticing costs (≤$500). Judicial sales (mortgage foreclosures) are held every Wednesday at 10:00 a.m. at Building D, 1233 Westbank Expressway, Harvey, listed at eservices2.jpso.com/judpsale/.

▸ For Former Owners — Under R.S. 47:2211 (effective January 1, 2026), excess proceeds from a post-redemption judicial sheriff’s sale are held by the political subdivision for one year from the date notice is sent; the claimant submits an affidavit asserting facts proving interest and proportional entitlement to the JPSO or the JP Clerk of Court — 24th JDC (200 Derbigny Street, Gretna; (504) 364-2900). Funds unclaimed after one year flow to the Louisiana State Treasurer unclaimed property program, searchable at unclaimedproperty.la.gov. Contact the JPSO Property Tax Division at 504-363-5710 for questions about the current tax lien certificate.

C4. Offices & Contacts

C5. Local Procedure Notes

• JPSO as ex-officio tax collector: The Sheriff collects approximately $1.2 billion annually in taxes, licenses, fees, and fines. The Property Tax Division is the local operational arm for real property tax collection and the annual tax lien auction. (source: jpso.com/325/Revenue-and-Taxation, retrieved 2026-06-02)
• Judicial sales — every Wednesday: JPSO holds judicial sales (mortgage foreclosure sheriff’s sales) every Wednesday at 10:00 a.m. at Building D, 1233 Westbank Expressway, Harvey. These are distinct from the annual tax lien auction. (source: jpso.com/293/Judicial-Auctions-Sales, retrieved 2026-06-02)
• Judicial sale listings: properties scheduled for Wednesday judicial sales are published weekly in The Times Picayune/The New Orleans Advocate (legal section) and listed online at https://eservices2.jpso.com/judpsale/. (source: jpso.com/293/Judicial-Auctions-Sales, retrieved 2026-06-02)
• East Bank / West Bank split: Jefferson Parish straddles both sides of the Mississippi River. Most administrative offices (Gretna) are on the West Bank; the JPSO administration is in Harvey (also West Bank); East Bank assessor branch is in Harahan. Records/recording is primarily through the Clerk of Court at Gretna.
• No independent city recording: Jefferson Parish uses the parish Clerk of Court as the sole recording authority; there is no separate Orleans-style Recorder of Mortgages/Conveyances. (see louisiana § 0)
• Pre-2026 adjudicated property: Properties from the prior tax-sale-title era that were adjudicated to the parish and never redeemed are handled separately from the post-2026 tax lien system. (needs_verification — whether JPSO or the parish uses CivicSource or another platform to re-auction adjudicated parcels; no dedicated JPSO adjudicated-property portal was identified)
• Budget / sheriff name confirmed 2026: The JPSO public notice page confirms Sheriff Joseph P. Lopinto III as of June 2026 (budget hearing notice retrieved 2026-06-02).

C6. Records Access

• Parcel / assessment search: https://www.jpassessor.net/Parcel/Search (Jefferson Parish Assessor; searches by owner, address, parcel #, subdivision, block, lot) (source: jpassessor.net, retrieved 2026-06-02)
• Assessor GIS / property ownership map: https://atlas.geoportalmaps.com/jefferson (Jefferson Parish CSPO — Citizen Services/Property Ownership; GIS technical support: 504-779-8000; data questions: jeffmap@jeffparish.net) (source: atlas.geoportalmaps.com/jefferson, retrieved 2026-06-02)
• Parish GIS map (JeffMap): https://jeffmap.jeffparish.net/ (source: search result confirmed URL, retrieved 2026-06-02)
• Recorder / deed search (mortgage & conveyance records): https://www.jpclerkofcourt.us → Mortgage & Conveyance/UCC. Records include “all real estate transfers, mortgages, liens, judgments, releases, etc. affecting all immovable property.” E-recording available via JeffNet (https://ssl.jpclerkofcourt.us/JeffnetService/default.asp) or through CSC Global, SimpliFile, eRecording Partners Network. (source: jpclerkofcourt.us/mortgage-conveyance/, retrieved 2026-06-02)
• Tax payment portal: https://eservices.jpso.com/ (JPSO online property tax payments; 1.99% convenience fee for credit cards; no fee for e-check) (source: jpso.com/345/Property-Tax-Overview, retrieved 2026-06-02)
• Judicial sales listings online: https://eservices2.jpso.com/judpsale/ (source: jpso.com/293/Judicial-Auctions-Sales, retrieved 2026-06-02)

C7. Meta

sources:

• {type: official, url: “https://jpso.com/442/Register-for-Annual-Tax-Sale”, retrieved: “2026-06-02”, note: “JPSO annual tax sale registration page; directs to zeusauction.com”}
• {type: official, url: “https://www.jpso.com/325/Revenue-and-Taxation”, retrieved: “2026-06-02”, note: “JPSO Revenue and Taxation bureau overview; $1.2B collections; Property Tax Division at Suite 1200 Gretna; phone 504-363-5710”}
• {type: official, url: “https://www.jpso.com/345/Property-Tax-Overview”, retrieved: “2026-06-02”, note: “JPSO Property Tax Overview; payment methods; interest 1%/month; eservices.jpso.com portal; Gretna Suite 1200 address; P.O. Box 248”}
• {type: official, url: “https://jpso.com/faq.aspx?TID=18”, retrieved: “2026-06-02”, note: “JPSO Property Tax FAQs; tax sale held June; 1%/month interest rate; partial payments accepted”}
• {type: official, url: “https://jpso.com/Directory.aspx?DID=7”, retrieved: “2026-06-02”, note: “JPSO Revenue & Taxation staff directory; Meredith Gauthreaux Property Tax Division Director 504-363-5719; Jessica Knight Bureau Director 504-376-2407”}
• {type: official, url: “https://www.jpso.com/293/Judicial-Auctions-Sales”, retrieved: “2026-06-02”, note: “JPSO judicial auctions; Wednesday 10am, Building D Harvey; listed in Times Picayune/Advocate and eservices2.jpso.com/judpsale/; phone 504-363-5600”}
• {type: official, url: “https://eservices2.jpso.com/JudpSale/Home/Index”, retrieved: “2026-06-02”, note: “JPSO Judicial Sales portal; real estate and movable lists; The New Orleans Advocate publication”}
• {type: official, url: “https://www.jeffparish.gov/departments/finance”, retrieved: “2026-06-02”, note: “Jefferson Parish Finance Dept; 200 Derbigny 4th Floor Suite 4200 Gretna; phone 504-364-2767”}
• {type: official, url: “https://www.jpclerkofcourt.us/contact/”, retrieved: “2026-06-02”, note: “JP Clerk of Court contacts; General Government Building 200 Derbigny St Gretna 70053; phone (504) 364-2900; P.O. Box 10 Gretna 70054-0010; Mortgage & Conveyance Suite 2200 phone (504) 364-2943; 24th Civil phone (504) 364-2898 Suite 2400”}
• {type: official, url: “https://www.jpclerkofcourt.us/mortgage-conveyance/”, retrieved: “2026-06-02”, note: “JP Clerk Mortgage & Conveyance; records all real estate transfers, mortgages, liens, judgments; e-recording via JeffNet, CSC Global, SimpliFile, eRecording Partners; no extra e-recording fee”}
• {type: official, url: “https://www.jpclerkofcourt.us/fees/”, retrieved: “2026-06-02”, note: “JP Clerk recording fees; 1-5 pages $105; 6-25 pages$205; 26-50 pages $305; LCRAA$5/instrument; mortgage certificate $20 first name /$10 each add’l”}
• {type: official, url: “https://www.jpclerkofcourt.us/mortgage-conveyance/mortgages-conveyance-hours-locations/”, retrieved: “2026-06-02”, note: “Mortgage & Conveyance: 200 Derbigny Suite 2200 Gretna; hours 8:30-4:30 M-F; phone (504) 364-2900”}
• {type: official, url: “https://www.jpassessor.net”, retrieved: “2026-06-02”, note: “Jefferson Parish Assessor Thomas J. Capella CLA; West Bank 200 Derbigny Suite 1100 Gretna 504-362-4100; East Bank 1221 Elmwood Park Blvd Suite 901 Harahan 504-736-6370; hours 8:30-4:30 M-F”}
• {type: official, url: “https://atlas.geoportalmaps.com/jefferson”, retrieved: “2026-06-02”, note: “Jefferson Parish CSPO GIS portal; parcel data for assessment purposes; tech support 504-779-8000; jeffmap@jeffparish.net”}
• {type: official, url: “https://www.jeffparish.gov/337/Surplus-Property-Division”, retrieved: “2026-06-02”, note: “Jefferson Parish Surplus Property Division (equipment auctions via GovDeals; NOT tax sale surplus); confirms this is distinct from tax sale excess proceeds”}
• {type: official, url: “https://www.jeffparish.gov/417/Lien-Releases-Payoff-Requests”, retrieved: “2026-06-02”, note: “Jefferson Parish code lien releases; Parish Attorney’s Office Code Collections; East Bank 1221 Elmwood Pk Blvd Suite 701 504-736-6307; West Bank 200 Derbigny Suite 5200 P.O. Box 9 Gretna 504-364-2673”}
• {type: statute, url: “https://www.legis.la.gov/legis/Law.aspx?d=631549”, retrieved: “2026-06-02”, note: “R.S. 47:2154 — Tax lien auctions; timing (advertise by May 1); bid-down interest 1% max, 0.7% floor; 30-day certificate issuance”}
• {type: statute, url: “https://www.legis.la.gov/legis/LawPrint.aspx?d=631545”, retrieved: “2026-06-02”, note: “R.S. 47:2153 — Tax lien certificate; minimum bid; annual cycle; (inherits from louisiana page)”}
• {type: secondary, url: “https://www.taxsaleresources.com/counties/jefferson-parish-louisiana”, retrieved: “2026-06-02”, note: “TSR county page; contact Cheryl Hassenboehler 504.363.5712; assessor and clerk contacts corroborated”}
• {type: secondary, url: “https://www.taxsaleresources.com/state/louisiana”, retrieved: “2026-06-02”, note: “TSR Louisiana state page; tax liens sold yearly in May-June; 3-year redemption period”}
• {type: secondary, url: “https://law.justia.com/codes/louisiana/revised-statutes/title-47/rs-47-2211/”, retrieved: “2026-06-02”, note: “R.S. 47:2211 Disposition of proceeds (Acts 2024 No. 774, eff. 1/1/2026); 1-year hold; 30-day notice; affidavit claim. Note: page returned 403 on direct fetch; statute text confirmed via search snippet.“}
• {type: official, url: “https://unclaimedproperty.la.gov/”, retrieved: “2026-06-02”, note: “Louisiana State Treasurer unclaimed property database (redirect from louisiana.findyourunclaimedproperty.com confirmed)”}
• {type: official, url: “https://www.zeusauction.com”, retrieved: “2026-06-02”, note: “Zeus Auction platform used by JPSO for annual tax lien sale; general homepage only — Jefferson Parish listing not independently fetched”}

needs_verification:

• Exact date(s) of the 2026 (and future) Jefferson Parish annual tax lien auction on Zeus Auction. The June timing is stated in JPSO FAQs; the Zeus Auction 2026 listing showed a registration window Apr 1 – May 1 (sale date not confirmed from a retrieved source).
• Deposit dollar amount required by JPSO for the Zeus Auction annual tax lien registration. JPSO’s registration page provides only the URL; no amount stated on any retrieved page.
• Whether JPSO imposes additional bidder requirements beyond Zeus Auction account creation (e.g., Louisiana residency, entity requirements).
• Exact publication venue (newspaper name / URL) where JPSO posts the annual delinquent parcel list before the tax lien auction. JPSO judicial sales use The Times Picayune / New Orleans Advocate; tax lien sale publication confirmed by statute but specific outlet not stated on retrieved JPSO pages.
• Whether JPSO or Jefferson Parish operates a platform (CivicSource or similar) to re-auction pre-2026 adjudicated parcels that received no bids and were adjudicated to the parish.
• Exact 24th JDC court division/desk and any standard form or instructions for former owners to claim surplus under R.S. 47:2211 after a post-2026 judicial sheriff’s sale.
• Text of R.S. 47:2211 retrieved from primary source (Justia returned 403; text confirmed only via search snippet). Also verify the one-year claim deadline and dormancy period before escheat to the Louisiana State Treasurer.
• Identity of the current JP Clerk of Court (official name not retrieved from a fetched source; JPSO/Clerk of Court pages did not display the clerk’s name).
• Cheryl Hassenboehler (TSR contact name, phone 504.363.5712) — secondary source only; confirm from official JPSO source and confirm current tenure.
• JPSO Tax Rate Table PDF content (binary PDF; document returned unreadable).

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: JPSO official pages (revenue/taxation, property tax, judicial sales, contacts, FAQ), JP Clerk of Court (contacts, recording fees, mortgage-conveyance), JP Assessor (contacts, parcel search), Jefferson Parish GIS portals, Louisiana statutes (R.S. 47:2154, 47:2211), Louisiana unclaimed property portal. All claims either sourced to retrieved official URLs or flagged needs_verification. No fabricated facts.

▸ For Investors / Operators — Jefferson Parish (effective January 1, 2026) operates under a tax lien certificate regime; the JPSO Property Tax Division (Sheriff Joseph P. Lopinto III as ex-officio tax collector) conducts an annual tax lien auction in June via Zeus Auction (zeusauction.com), with bid-down interest from 1%/month maximum to a 0.7%/month floor. The 3-year redemption period (18 months for blighted/abandoned property) runs from certificate recordation; termination requires payment of the bid price plus interest, a 5% penalty, and capped noticing costs (≤$500). Judicial sales (mortgage foreclosures) are held every Wednesday at 10:00 a.m. at Building D, 1233 Westbank Expressway, Harvey, listed at eservices2.jpso.com/judpsale/.

▸ For Former Owners — Under R.S. 47:2211 (effective January 1, 2026), excess proceeds from a post-redemption judicial sheriff’s sale are held by the political subdivision for one year from the date notice is sent; the claimant submits an affidavit asserting facts proving interest and proportional entitlement to the JPSO or the JP Clerk of Court — 24th JDC (200 Derbigny Street, Gretna; (504) 364-2900). Funds unclaimed after one year flow to the Louisiana State Treasurer unclaimed property program, searchable at unclaimedproperty.la.gov. Contact the JPSO Property Tax Division at 504-363-5710 for questions about the current tax lien certificate.

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.