Understanding Ownership Interest from Paying Property Taxes in Louisiana

Disclaimer: This article is for educational purposes only and does not constitute legal advice. Consult a qualified attorney to discuss your specific situation.

Detailed Answer

In Louisiana, simply paying the property taxes on real estate does not automatically grant you any legal or equitable ownership interest in that property. Ownership of real estate in Louisiana derives from a valid act of sale, donation or other conveyance recorded in the conveyance records of the parish where the property is located. Paying taxes is a separate obligation set by statute; it protects the property from tax sale but does not transfer title or create an ownership right.

Key Points:

• Conveyance Required: Title to immovable property passes only through a valid notarial act and registration in the parish mortgage records. See La. Civ. Code art. 3338 (CC 3338).
• Tax Payment Obligations: Louisiana Revised Statutes require property owners to pay ad valorem taxes. Paying them avoids tax sales under La. Rev. Stat. § 47:1901 et seq. (R.S. 47:1901).
• Tax Sale Protection: If you pay taxes on someone else’s property, you prevent the state or parish from selling it for unpaid taxes—but you still hold no title.
• Adverse Possession: In limited circumstances, someone in actual, open, public, and continuous possession of property (including payment of taxes) may claim ownership by adverse possession after 10 or 30 years under La. Civ. Code arts. 3486–3496 (CC 3486–3496). However, paying taxes alone is insufficient; you must meet all statutory elements, such as good faith and uninterrupted possession.

How Ownership Is Established in Louisiana

To acquire ownership of real property in Louisiana, you generally must:

1. Enter into a valid agreement of sale or donation with the owner;
2. Have the deed or act executed by a notary;
3. Register the act in the parish mortgage records.

Merely paying taxes without these steps does not change the titleholder.

Helpful Hints

• Keep records of any tax payments you make, including receipts and official tax statements.
• Before paying someone else’s property taxes, verify current ownership in the parish property records.
• Consider filing a reconventional suit or petitory action if you believe you have an equitable claim.
• Review Louisiana’s adverse possession rules (La. Civ. Code arts. 3478–3496) before assuming tax payments alone can establish ownership.
• Consult a Louisiana real estate attorney to discuss filing proper conveyance or pursuing adverse possession if you believe you have a claim.