Tax Lien Certificates and Tax Deed Sales in Kentucky KY


There are 120 Counties in Kentucky. It became the 18th state on June 1, 1792. The state motto is "United we stand, divided we fall".

Currently, the maximum interest rate being offered to all Kentucky tax lien certificate investors is 12% with a one year right of redemption.

Summary: After the sheriff has exhausted all the delinquent taxpayers personal property, tax claims on real property may be sold to collect delinquent property taxes (Sec. 134.430). Tax claim sales are held during April. Any property while owned by the tax delinquent homeownershall be subject to distraint or an action in personam, or both, to enforce the obligation, and shall also be subject to distraint or levy as provided in subsection (1) of KRS 134.430, but no action may be brought to enforce a certificate of delinquency until one (1) year after the issuance thereof, and the action shall be instituted with (10) years after the expiration of that one (1) year period (Sec. 134.470, Sec. 134.490).

Law: Kentucky Revised Statutes, Title IX, Chapter 91, Section 91.420 et seq., "Collection - Tax Sale" (Louisville); Title XI, Chapter 134, "Payment, Collection, and Refund of Taxes."

Tax Sale List: Use Kentucky Tax Sale Lists to search for Kentucky tax lien certificate to buy or bid on. Generally most Kentucky tax sale lists will identify the property owner, parcel number, legal description and the amount due. In some cases, the tax sale list may include the tax collectors assessed value of the property.

Contact: Local Tax Collector (usually the sheriff)

Interest Rate: 12%. More specifically, Within fifty (50) days after the issuance of a certificate of delinquency to a private purchaser, the private purchaser shall give the same notice as required of a county attorney in KRS 134.500(2). The notice shall advise the owner, and bears interest at the rate of twelve percent (12%) per annum, and if the certificate is not paid, it will be subject to collection as provided by law. (Sec. 134.490, Sec. 134.500).

Auction Type: Tax Lien Certificates. Furthermore, all personal property owned by a delinquent taxpayer shall be subject to distraint, and all property owned by him shall be subject to levy and sale by the proper collecting officer at any time from February 1 after the claim becomes delinquent until the tax claim is barred by limitations, unless otherwise provided by law (Sec. 134.430).

Bidding Procedure: Tax claims are sold to the purchaser who first offers to pay the full amount of the delinquent property taxes and fees (Sec. 134.450).

Costs: As compensation for his/her services, the sheriff shall be entitled to an additional ten percent (10%) of that part of the tax claim represented by the total taxes plus ten percent (10%) penalty, for all delinquent taxes collected from the time the (10%) penalty becomes applicable through the sale of the tax claims. This fee shall be added to the total amount due and paid by the person paying the delinquent tax bill (Sec. 134.430). As compensation for his/her services, the sheriff shall receive five dollars ($5) for each tax claim advertised. (Sec. 134.440).

Redemption Period: The delinquent taxpayer or any other person having or owning a legal interest in the real property covered by a certificate of delinquency may at any time up until enforced collection proceedings have been completed pay the total amount of the certificate to the purchaser (Sec. 134.480). If the collection proceedings result in a foreclosure sale of the real estate property, the delinquent taxpayer may redeem the real estate within one (1) year of the sale if the property is sold for less than two-thirds (2/3) of its appraised value, by paying the original purchase amount, and ten percent (10%) per year interest thereon (Sec. 134.490, Sec. 426.530).

Deed assigned at Foreclosure to: The tax sale purchaser (Sec. 134.490).

Notes:

 

Counties:


County:  Auction Type:  Bidding Type:  Population: 
Adair  Tax Lien Certificate  Premium Bid 17,244
Allen  Tax Lien Certificate  Premium Bid 17,800
Anderson  Tax Lien Certificate  Premium Bid 19,111
Ballard  Tax Lien Certificate  Premium Bid 8,286
Barren  Tax Lien Certificate  Premium Bid 38,033
Bath  Tax Lien Certificate  Premium Bid 11,085
Bell  Tax Lien Certificate  Premium Bid 30,060
Boone  Tax Lien Certificate  Premium Bid 85,991
Bourbon  Tax Lien Certificate  Premium Bid 19,360
Boyd  Tax Lien Certificate  Premium Bid 49,752
Boyle  Tax Lien Certificate  Premium Bid 27,697
Bracken  Tax Lien Certificate  Premium Bid 8,279
Breathitt  Tax Lien Certificate  Premium Bid 16,100
Breckinridge  Tax Lien Certificate  Premium Bid 18,648
Bullitt  Tax Lien Certificate  Premium Bid 61,236
Butler  Tax Lien Certificate  Premium Bid 13,010
Caldwell  Tax Lien Certificate  Premium Bid 13,060
Calloway  Tax Lien Certificate  Premium Bid 34,177
Campbell  Tax Lien Certificate  Premium Bid 88,616
Carlisle  Tax Lien Certificate  Premium Bid 5,351
Carroll  Tax Lien Certificate  Premium Bid 10,155
Carter  Tax Lien Certificate  Premium Bid 26,889
Casey  Tax Lien Certificate  Premium Bid 15,447
Christian  Tax Lien Certificate  Premium Bid 72,265
Clark  Tax Lien Certificate  Premium Bid 33,144
Clay  Tax Lien Certificate  Premium Bid 24,556
Clinton  Tax Lien Certificate  Premium Bid 9,634
Crittenden  Tax Lien Certificate  Premium Bid 9,384
Cumberland  Tax Lien Certificate  Premium Bid 7,147
Daviess  Tax Lien Certificate  Premium Bid 91,545
Edmonson  Tax Lien Certificate  Premium Bid 11,644
Elliott  Tax Lien Certificate  Premium Bid 6,748
Estill  Tax Lien Certificate  Premium Bid 15,307
Fleming  Tax Lien Certificate  Premium Bid 13,792
Floyd  Tax Lien Certificate  Premium Bid 42,441
Franklin  Tax Lien Certificate  Premium Bid 47,687
Fulton  Tax Lien Certificate  Premium Bid 7,752
Gallatin  Tax Lien Certificate  Premium Bid 7,870
Garrard  Tax Lien Certificate  Premium Bid 14,792
Grant  Tax Lien Certificate  Premium Bid 22,384
Graves  Tax Lien Certificate  Premium Bid 37,028
Grayson  Tax Lien Certificate  Premium Bid 24,053
Green  Tax Lien Certificate  Premium Bid 11,518
Greenup  Tax Lien Certificate  Premium Bid 36,891
Hancock  Tax Lien Certificate  Premium Bid 8,392
Hardin  Tax Lien Certificate  Premium Bid 94,174
Harlan  Tax Lien Certificate  Premium Bid 33,202
Harrison  Tax Lien Certificate  Premium Bid 17,983
Hart  Tax Lien Certificate  Premium Bid 17,445
Henderson  Tax Lien Certificate  Premium Bid 44,829
Henry  Tax Lien Certificate  Premium Bid 15,060
Hickman  Tax Lien Certificate  Premium Bid 5,262
Hopkins  Tax Lien Certificate  Premium Bid 46,519
Jackson  Tax Lien Certificate  Premium Bid 13,495
Jessamine  Tax Lien Certificate  Premium Bid 39,041
Johnson  Tax Lien Certificate  Premium Bid 23,445
Kenton  Tax Lien Certificate  Premium Bid 151,464
Knott  Tax Lien Certificate  Premium Bid 17,649
Knox  Tax Lien Certificate  Premium Bid 31,795
LaRue  Tax Lien Certificate  Premium Bid 13,373
Laurel  Tax Lien Certificate  Premium Bid 52,715
Lawrence  Tax Lien Certificate  Premium Bid 15,569
Lee  Tax Lien Certificate  Premium Bid 7,916
Leslie  Tax Lien Certificate  Premium Bid 12,401
Letcher  Tax Lien Certificate  Premium Bid 25,277
Lewis  Tax Lien Certificate  Premium Bid 14,092
Lexington-Fayette  Tax Lien Certificate  Premium Bid 260,512
Lincoln  Tax Lien Certificate  Premium Bid 23,361
Livingston  Tax Lien Certificate  Premium Bid 9,804
Logan  Tax Lien Certificate  Premium Bid 26,573
Louisville Jefferson Met  Tax Lien Certificate  Premium Bid 693,604
Lyon  Tax Lien Certificate  Premium Bid 8,080
Madison  Tax Lien Certificate  Premium Bid 70,872
Magoffin  Tax Lien Certificate  Premium Bid 13,332
Marion  Tax Lien Certificate  Premium Bid 18,212
Marshall  Tax Lien Certificate  Premium Bid 30,125
Martin  Tax Lien Certificate  Premium Bid 12,578
Mason  Tax Lien Certificate  Premium Bid 16,800
McCracken  Tax Lien Certificate  Premium Bid 65,514
McCreary  Tax Lien Certificate  Premium Bid 17,080
Warren  Tax Lien Certificate  Premium Bid 92,522
Washington  Tax Lien Certificate  Premium Bid 10,916
Wayne  Tax Lien Certificate  Premium Bid 19,923
Webster  Tax Lien Certificate  Premium Bid 14,120
Whitley  Tax Lien Certificate  Premium Bid 35,865
Wolfe  Tax Lien Certificate  Premium Bid 7,065
Woodford  Tax Lien Certificate  Premium Bid 23,208
McLean  Tax Lien Certificate  Premium Bid 9,938
Meade  Tax Lien Certificate  Premium Bid 26,349
Menifee  Tax Lien Certificate  Premium Bid 6,556
Mercer  Tax Lien Certificate  Premium Bid 20,817
Metcalfe  Tax Lien Certificate  Premium Bid 10,037
Monroe  Tax Lien Certificate  Premium Bid 11,756
Montgomery  Tax Lien Certificate  Premium Bid 22,554
Morgan  Tax Lien Certificate  Premium Bid 13,948
Muhlenberg  Tax Lien Certificate  Premium Bid 31,839
Nelson  Tax Lien Certificate  Premium Bid 37,477
Nicholas  Tax Lien Certificate  Premium Bid 6,813
Ohio  Tax Lien Certificate  Premium Bid 22,916
Oldham  Tax Lien Certificate  Premium Bid 46,178
Owen  Tax Lien Certificate  Premium Bid 10,547
Owsley  Tax Lien Certificate  Premium Bid 4,858
Pendleton  Tax Lien Certificate  Premium Bid 14,390
Perry  Tax Lien Certificate  Premium Bid 29,390
Pike  Tax Lien Certificate  Premium Bid 68,736
Powell  Tax Lien Certificate  Premium Bid 13,237
Pulaski  Tax Lien Certificate  Premium Bid 56,217
Robertson  Tax Lien Certificate  Premium Bid 2,266
Rockcastle  Tax Lien Certificate  Premium Bid 16,582
Rowan  Tax Lien Certificate  Premium Bid 22,094
Russell  Tax Lien Certificate  Premium Bid 16,315
Scott  Tax Lien Certificate  Premium Bid 33,061
Shelby  Tax Lien Certificate  Premium Bid 33,337
Simpson  Tax Lien Certificate  Premium Bid 16,405
Spencer  Tax Lien Certificate  Premium Bid 11,766
Taylor  Tax Lien Certificate  Premium Bid 22,927
Todd  Tax Lien Certificate  Premium Bid 11,971
Trigg  Tax Lien Certificate  Premium Bid 12,597
Trimble  Tax Lien Certificate  Premium Bid 8,125
Union  Tax Lien Certificate  Premium Bid 15,637

To report any updates, deletions or additions to the county list, please click here.

Comments:


By madison on Monday, January 28th 2008, 2:02 pm:
if i buy a property with a certificate of delinquency and pay all back taxes when can i foreclosure to get the property and the cleck office can not find out who really own the property. the property been abandon


By Amber on Wednesday, October 15th 2008, 10:03 pm:
I know of a property that has at least 4 years of back taxes owed. What do i need to do to try to purchase it?


By GREG on Thursday, February 19th 2009, 7:03 pm:
IF I BUY A PROPERTY WITH A CERTIFICATE OF DELINQUENCY AND PAY ALL BACK TAXES WHEN CAN I FORECLOSURE TO GET THE PROPERTY


By wanda on Saturday, March 14th 2009, 11:37 am:
Where are the answers to these questions?


By wanda on Saturday, March 14th 2009, 11:39 am:
Oh, I guess you only want comments, and no questions.


By MARTIN C on Thursday, May 07th 2009, 5:54 pm:
WHAT IS A CERTIFICATE OF DELINQUENCY? WHERE DO I NEED TO GO TO OBTAIN THAT INFORMATION? WHAT IS THE PROCESS? WHAT ARE THE QUALIFICATIONS THAT MAKE YOU ELIGIBLE?


By MARTIN C on Thursday, May 07th 2009, 6:20 pm:
WHAT IS A CERTIFICATE OF DELINQUENCY? WHERE DO I NEED TO GO TO OBTAIN THAT INFORMATION? WHAT IS THE PROCESS? WHAT ARE THE QUALIFICATIONS THAT MAKE YOU ELIGIBLE?


By Ed on Saturday, September 12th 2009, 2:11 am:
I like bacon!


By ROSA on Tuesday, October 20th 2009, 8:43 am:
WHY DO I NEED A ATTORNEY TO REGISTER THE TAX LIENS? I WENT TO A COUNTY WHERE I BOUGTH THE LIENS AND THEY TOLD ME THAT I NEED A ATTORNEY. CAN YOU HELP?




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