Jefferson County, Kentucky Tax Sale Information


Where

The delinquent tax sale for Jefferson County will take place on July 19, 2024. The sale will be held in person at Metro Hall in Louisville.

About

Bidder Registration

Registration needs to be done at least 1 week in advance of the sale at the Jefferson County Clerk's Office. As part of the registration process, bidders must also submit a list of properties they intend to bid for. Submission of lists for the priority sale should be done at least 10 days in advance of the sale. Submission of lists of certificates for the lottery sale should be done at least 1 week in advance of the sale. Visit the county's website for more information.

General Information About Buying Certificates of Delinquency

Beginning in mid-July, county clerks in Kentucky offer the certificates of delinquency for sale to third-party purchasers. The certificates represent a lien against the property in question. Details about each county's sale and the listings of each certificate of delinquency will be advertised in the local newspaper at least 30 days before the tax sale date. The certificates of delinquency are also listed on the county clerk's website at least 30 days before the sale.

Third-party purchasers who meet any of the following conditions must register with the Department of Revenue:

  • You plan to purchase more than three certificates of delinquency in a county.
  • You plan to purchase more than five certificates of delinquency statewide.
  • You plan to invest more than $10,000 in certificates of delinquency.
There will also be a separate registration process at each county clerk's office that all third-party purchasers must follow.

When a certificate of delinquency is sold to a third-party purchaser, the third-party purchaser must then work with the owner to arrange for payment of the delinquency. Additional fees will be applied to the total due by the third-party purchaser.

Priority Certificates of Delinquency

When a third party has purchased a certificate of delinquency for a particular property in a prior year, that third party will have priority to acquire the current year's certificate of delinquency for the same property. A list of all certificates of delinquency upon which you have a priority needs to be compiled and submitted. A deposit of 100% of the value of the priority certificate is required during registration for the sale.

Certificates of Delinquency With No Priority Claims

A separate list of certificates of delinquency for which a third party has no priority claim must also be prepared and submitted to the county clerk with the registration form. A deposit of 25% of the value of the priority certificate is required during registration for the sale.

Actions After Purchasing a Certificate of Delinquency

The certificate accrues simple interest at the rate of 1% per month. Within 50 days after receiving delivery of a certificate of delinquency from the county clerk, the third-party purchaser must send a notice of the purchase to the delinquent taxpayer. Upon receipt of a written request from a delinquent taxpayer, a third-party purchaser must offer an installment payment plan. The third-party purchaser is entitled to a monthly processing fee up to a certain amount per month to offset the administrative cost of providing a payment plan.

Foreclosure Actions

No enforcement collection actions can be taken until it has been at least one year since the certificate in question became delinquent. After the expiration of the one year, a third-party purchaser has 10 years to initiate a foreclosure action. At least 45 days before starting a legal action, the third-party purchaser must send a notice to the taxpayer by first-class mail informing them of the impending action.

Delinquent Tax Sale Legal Counsel

Bidders are strongly encouraged to exercise due diligence in the delinquent tax sale process and to obtain the advice of legal counsel before purchasing certificates of delinquency in a county tax sale.

Disclaimer

The information on this website could be outdated or inaccurate. Visit the county's website for more accurate and up-to-date information about the delinquent tax sale.