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Delinquent Property Tax

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 KCOR. There is a service fee charge in accessing information on KCOR.

Buying Certificate 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.

If you wish to participate in the Certificates of Delinquency Sale download the Delinquent Tax Sale Information Packet listed under the Useful Forms and Sites. Follow the instructions in the packet and submit the fees and requirement(s) prior to the deadline. Any general questions on the sale can be answered by calling (859) 392-1650. Note: There is a non-refundable $250.00 registration fee if investing more than $10,000 statewide in any calendar year, purchasing five (5) or more bills or $25.00 non-refundable fee if purchasing three (3) or less bills. For details on each bill, please use KCOR. There will not be time for you to do any detailed inquiry during the tax sale so please do your research ahead of time.

Paying Delinquent Tax Bills

Prior year delinquent tax bills may be paid in the Clerk’s Office Room 102 at any time. Please use KCOR for 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.