ADVERTISEMENT OF DELINQUENT TAX SALE: NOTICE TO KENTON COUNTY TAXPAYERS Delinquent tax sale 2026
JULY 15, 2026 @ 10 A.M. Automated Sale for 2025 Certificates of Delinquency
Location: 1840 Simon Kenton Way, Covington: Due to automated processing of the bills there is not a room designation
WEEKLY DELINQUENT BILLS LIST WILL BE POSTED HERE: 2025 Tax Bills 6.12.2026
June 8, 2026, ½ page notice will be published in the Kentucky Enquirer.
Starting June 19,2026, all 2025 delinquent tax bills will be published on Friday on this website.
Tax Sale Registration Deadline: July 6, 2026 @ 4 p.m.
You can register for the sale by using this fillable form TAX-SALE-REGISTRATION-AFFIDAVIT & ACH FORM
All completed forms along with registration payment must be mailed or delivered to the County Clerk’s Office, 1840 Simon Kenton Way Suite 1300 Covington Kentucky
Tax Sale Registration Fee:
$10.00 registration fee per tax bill if
- You plan to purchase 3 or less delinquency in Kenton County
- You plan to purchase 5 or less in ANY County
- You plan to spend less than $10,000.00 statewide.
OR
$250.00 if
- You plan to purchase more than 3 certificates of delinquency in a county.
- You plan to purchase more than 5 certificates of delinquency statewide: or
- You plan to invest more than $10,000.00 in certificates of delinquency.
All third-party purchasers who meet the $250.00 requirement must register with the Department of Revenue and provide a copy to the County Clerk’s Office. Registration process at the state level can be found on the Department of Revenue’s website www.revenue.ky.gov. Select the “property tax” link, you are then able to obtain the most up to date information about the registration process as well as download the application form.
Payment options:
- ACH – preferred method – AGREEMENT FOR ACH PAYMENT
- Checks
- Money Order
- Visa/Mastercard/Discover fee of 2.50% will apply
- Cash
List of Priority Certificates of Delinquency & Current Year Certificates of Delinquency:
The 2025 Priority Certificates of Delinquency & Current Year Certificate of Delinquency must be emailed to debbie.kile@kentoncounty.org by Monday, July 13, 2026, no later than 4:00 p.m. along with payment unless utilizing ACH.
- The list MUST be submitted using this excel spreadsheet: 2026-Kenton-TaxSale-PurchaserName
- Do not submit two separate excel files.
- With our new Delinquent Tax Sale System we no longer need an excel for priority and one for regular tax bills
- The excel is set up in the order in which we require submission which is:
- The order in which you want to purchase
- The tax year
- Is this a priority tax bill?
- The current year’s tax bill number.
- Parcel Identification Number (PIDN)
NOTE: When submitting your single excel file, name the file by the PURCHASER
Transfer of Certificates of Delinquency by Sheriff to Clerk
Per KRS 134.122 the sheriff shall turn over all uncollected current year tax bills to the clerk on April 15 or 3 months and 15 days from the date the taxes were due. Uncollected tax bills become certificates of delinquency to be collected by the clerk for all taxing jurisdictions. Sometime in mid-July, the clerk offers the certificates of delinquencies for sale. Each certificate purchased will bear simple interest at 12% per annum (KRS 134.125).
Buying Certificate of Delinquency for Prior Year Property Tax Bills
Prior year certificates of delinquency can be purchased year round. For details on each bill, please use the online records portal KENTON RECORDS SEARCH. There is a service fee charge in accessing information on the Kenton Deeds portal.
Buying List of Certificates of Delinquency for Current Year Property Tax Bills
Current year certificates are offered for sale by the clerk in mid-July of each year. Please contact the Clerk’s Office at (859) 392-1650 after April 15 to purchase a current list of certificates for sale. There is a service charge of .10 cents for each delinquency record exported.
Paying Delinquent Tax Bills
Prior year delinquent tax bills may be paid in the County Clerk’s Office, 1840 Simon Kenton Way, Suite 1300,Covington, KY. Please use KENTON RECORD SEARCH for the correct pay off amount.
County Attorney Flagged Bills
Tax bills flagged by County Attorney for Foreclosure, Bankruptcy, Escrow and/or Lien and Note are excluded from the Delinquency Certificate Sale. Please contact the County Attorney’s Office at (859) 491-0600 for a listing of these bills.