JULY 24, 2024 @ 10 A.M. Automated Sale for 2023 Certificates of Delinquency
Location: 1840 Simon Kenton Way, Covington: Due to automated processing of the bills there is not a room designation
Advertising:
June 17, 2024, ½ page notice will be published in the Kentucky Enquirer.
June 24,2024, all 2023 delinquent tax bills will be published on Friday on this website.
WEEKLY DELINQUENT BILLS LIST WILL BE POSTED HERE:
REMAINING TAX BILLS AFTER THE JULY 24, 2024 TAX SALE WIL BE POSTED HERE:
Tax Sale Registration Deadline: July 17, 2024 @ 4 p.m.
Please submit the following TAX-SALE-REGISTRATION-AFFIDAVIT-OF-PURCHASER-WITH-ACH-FORM to County Clerk’s Office, 1840 Simon Kenton Way Suite 1100 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 – ACH FORM (fillable)
- Checks
- Money Order
- Visa/Mastercard/Discover fee of 2.75% will apply
- Cash
List of Priority Certificates of Delinquency:
The 2023 Priority Certificates of Delinquency must be emailed to debbie.kile@kentoncounty.org by Friday July 19, 2024, no later than 4:00 p.m. Payments for priority tax bills and payment for securing the lien must be received no later than 4:00 p.m. Friday, July 19, 2024.
The list of priority certificates of delinquency is to be clearly marked as such and it needs to include the following information:
- The list MUST be submitted in an excel file CSV format.
- The list MUST be in the order in which you want to purchase.
- The current year’s tax bill number.
- The tax year
- The name on the tax bill.
- The amount due on the certificate of delinquency.
- The prior year certificate of delinquency’s tax year.
- Parcel Identification Number (PIDN)
List of Current Year Certificates of Delinquency:
The request for Current Year Certificates of Delinquency must be emailed to debbie.kile@kentoncounty.org no later than July 19, 2024, p.m. along with payment.
The list MUST be submitted in an excel file CSV format.
- The list MUST be in the order in which you want to purchase.
- The current year’s tax bill number.
- Tax Year on bill
- The name on the tax bill.
- The amount due on the certificate of delinquency.
- Parcel Identification Number (PIDN).
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 www.kentondeeds.com. 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 1100,Covington, KY. Please use www.kentondeeds.com 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.