Delinquent Tax  Information

Important Delinquent Tax Dates

The Tax Sale for the 2022 delinquent tax bills will be on July 27, 2023 at 8:30 a.m.

Information for Third Party Purchaser

The Department of Revenue is now accepting applications to register as a third party purchaser of certificates of delinquency in Kentucky effective for the calendar year of 2023. All third party purchasers who meet 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; or
• You plan to invest more than $10,000 in certificates of delinquency.

You will be eligible to begin purchasing certificates of delinquency from any tax year 60 days from the date your application is received by the Department of Revenue. Since the tax sales will begin in mid-July, your application needs to be received no later than May 15, 2023 to ensure you will be able to participate in every county’s tax sale. The day you may start purchasing certificates of delinquency in 2023 will be noted on your registration certificate.

A registration fee of $250, payable to the Kentucky State Treasurer, needs to accompany your registration application.

There will also be a separate registration process at each county clerk’s office that all third party purchasers must follow. Each county clerk will advertise his or her specific registration deadlines at least 30 days prior to the county’s tax sale date. Separate registration fees and deposits will be required by each county clerk’s office.

To register with the Department of Revenue