8.5.2 Active Military Duty

Unless a court states otherwise, property belonging to an active-duty servicemember may not be sold for delinquent taxes.1  However, if the servicemember commences active duty after the property is sold at tax sale, federal law provides that the servicemember may redeem the property “during the period of military service or within 180 days after termination of or release from military service.”2  However, because that law also provides that it “may not be construed to shorten any period provided by the law of a State . . . for redemption,”3  the servicemember may have longer than 180 days after leaving active duty if the 3-year redemptive period under Louisiana law would provide for a longer time. During the active-duty stay, the interest charged to the servicemember is 6% per year.4

Although federal law does not shorten the redemptive period, the courts have not yet determined whether it extends the peremptive period under La. R.S. 47:2241. However, the Supremacy Clause as well as public policy in favor of protecting the rights and interests of active-duty servicemembers should favor allowing the servicemember the longer of Louisiana’s redemptive period or the 180-day period following the end of active duty.

• 150 U.S.C. § 3991(b)(1) (“Property described in subsection (a) may not be sold to enforce the collection of such tax or assessment except by court order and upon the determination by the court that military service does not materially affect the servicemember’s ability to pay the unpaid tax or assessment.”).
• 250 U.S.C. § 3991(c) (“When property described in subsection (a) is sold or forfeited to enforce the collection of a tax or assessment, a servicemember shall have the right to redeem or commence an action to redeem the servicemember’s property during the period of military service or within 180 days after termination of or release from military service. This subsection may not be construed to shorten any period provided by the law of a State (including any political subdivision of a State) for redemption.”).
• 3Id.
• 450 U.S.C. § 3991(d) (“Whenever a servicemember does not pay a tax or assessment on property described in subsection (a) when due, the amount of the tax or assessment due and unpaid shall bear interest until paid at the rate of 6 percent per year. An additional penalty or interest shall not be incurred by reason of nonpayment. A lien for such unpaid tax or assessment may include interest under this subsection.”).