Kentucky Tax Deed & Tax Lien Sales 2026

How tax sales work in Kentucky

When a Kentucky property tax bill goes unpaid, the sheriff transfers it to the county clerk, where it becomes a certificate of delinquency. Each summer the clerk holds a sale at which third-party purchasers may buy those certificates at face value: the tax, penalties, sheriff’s fees and clerk’s fees. There is no bid-down and no premium. Because demand exceeds supply in many counties, the clerk allocates certificates by lottery or by a rotation system set out in statute and Department of Revenue guidance, and purchasers who already hold a prior-year certificate on the same parcel have priority to buy the new one. Purchasers who plan to buy more than a small number of certificates must register with the Department of Revenue before the sale. Certificates left unsold can be bought from the clerk over the counter afterward.

Redemption and interest

The owner redeems by paying the certificate amount plus 12 percent simple interest per year and the fees the statute allows the purchaser to add, which include limited administrative and attorney fees once notice has been sent. There is no fixed redemption deadline. Instead, one year after the delinquency date the purchaser may file a foreclosure action in circuit court, which ends in a master commissioner’s sale if the owner does not pay. Until that sale the owner and any lienholder may redeem. The certificate is a lien with priority over most other claims, but it must be enforced within eleven years.

When and where sales happen

Sales are held between July and October, with each clerk selecting a date in coordination with the Department of Revenue, which publishes the statewide schedule. Sales are in person at the clerk’s office, and purchasers must submit registration, a list of intended purchases and a deposit ahead of time.

What to check before you bid

Check whether prior-year certificates on the parcel are held by someone else, since they have priority to buy and to foreclose. Confirm the property’s value against the lien and any mortgage, because a mortgage lender will usually redeem. Look for bankruptcy filings and for PVA classification changes. Understand the fee caps and the notice letters you must send, and budget for litigation if you intend to pursue the property.

How AuctionScouts helps here

AuctionScouts collects the county clerk certificate lists across Kentucky, scores each parcel from 0 to 100, and flags recorded liens and prior-year certificate holders where the data is available. The calendar tracks each clerk’s registration deadline and sale date.