Tax Sales and Sheriff Sales in Kentucky

Unpaid Kentucky property tax bills are turned over by the sheriff to the county clerk on April 15 and become certificates of delinquency, which are liens on the property. The county clerk sells those certificates to registered third-party purchasers at an annual sale (mid-July through October); the buyer holds the lien and earns 12% simple interest plus limited fees, not the property. The owner keeps the property by paying the purchaser; if not paid, the purchaser may foreclose in circuit court after one year, leading to a master commissioner sale.

Sale type: Tax lien certificates
Redemption: 1 year
Run by: County clerk

Official sources Government auctions in Kentucky

At a glance

How it sells: Tax lien certificates
Buyer earns: 12% per year simple interest (1% per month) on the certificate amount, plus statutory administrative and pre-litigation attorney fees
Redemption: No fixed redemption period: the owner may pay off the certificate at any time until the purchaser's foreclosure judgment and sale; the purchaser may not start enforcement until one year after the bill became delinquent and must act within 10 years.
Run by: County clerk (sale regulated by the Kentucky Department of Revenue)
When: Annual sales scheduled by the Department of Revenue 90 to 135 days after the sheriff turns over the bills; they start in mid-July and run into late October, most in mid-July through August.
Statute: KRS 134.126 through 134.128 and 134.490 (certificates of delinquency); 103 KAR 5:180 (third-party purchaser rules); KRS 426.530 (redemption after judicial sale)

How tax sales work in Kentucky

Kentucky sells tax lien certificates: the buyer pays the taxes and holds a lien that earns interest, and gets the property only if the owner never redeems.

What the buyer earns. 12% per year simple interest (1% per month) on the certificate amount, plus statutory administrative and pre-litigation attorney fees.

Redemption. No fixed redemption period: the owner may pay off the certificate at any time until the purchaser's foreclosure judgment and sale; the purchaser may not start enforcement until one year after the bill became delinquent and must act within 10 years..

When and where the sales are held

Who runs them: County clerk (sale regulated by the Kentucky Department of Revenue).

When: Annual sales scheduled by the Department of Revenue 90 to 135 days after the sheriff turns over the bills; they start in mid-July and run into late October, most in mid-July through August..

Where: In person at a location announced by the county clerk (usually the clerk's office or a nearby county building) using a random-draw selection order; lists are posted on the county clerk's website and in the newspaper at least 30 days ahead..

The list of parcels for each sale is published by the office that runs it, usually a few weeks ahead, in the county's legal newspaper and on the county or platform site. UX Search does not list tax sale parcels; these sales are run by the counties and the platforms they contract, and the links on this page go to the official sources.

Sheriff sales and foreclosure sales in Kentucky

Mortgage foreclosure in Kentucky is judicial. After a circuit court judgment, the court's master commissioner appraises and sells the property at public auction (as of the 2026 amendments, usually on the property or another site in the county, often with a licensed auctioneer), with sale terms published under court rules. If the sale brings less than two-thirds of the appraised value, the owner may redeem within six months by paying the price plus 10% interest and the purchaser's upkeep costs (KRS 426.530); otherwise there is no post-sale redemption.

A tax sale and a sheriff sale are different animals even when the same office runs both. A tax sale clears unpaid property taxes and in most states wipes out junior liens; a mortgage foreclosure sale pays the lender and may leave tax liens in place. Before bidding at either, pull the title, read the judgment or the tax certificate, and know which liens survive the sale in Kentucky.

Official sources for Kentucky

Statute: KRS 134.126 through 134.128 and 134.490 (certificates of delinquency); 103 KAR 5:180 (third-party purchaser rules); KRS 426.530 (redemption after judicial sale).

Questions people ask

Does Kentucky sell tax liens or tax deeds?

Kentucky sells tax lien certificates: the buyer pays the taxes and holds a lien that earns interest, and gets the property only if the owner never redeems. Unpaid Kentucky property tax bills are turned over by the sheriff to the county clerk on April 15 and become certificates of delinquency, which are liens on the property. The county clerk sells those certificates to registered third-party purchasers at an annual sale (mid-July through October); the buyer holds the lien and earns 12% simple interest plus limited fees, not the property. The owner keeps the property by paying the purchaser; if not paid, the purchaser may foreclose in circuit court after one year, leading to a master commissioner sale.

How long is the redemption period after a tax sale in Kentucky?

No fixed redemption period: the owner may pay off the certificate at any time until the purchaser's foreclosure judgment and sale; the purchaser may not start enforcement until one year after the bill became delinquent and must act within 10 years.

What does the buyer earn if the owner redeems in Kentucky?

12% per year simple interest (1% per month) on the certificate amount, plus statutory administrative and pre-litigation attorney fees

Who runs tax sales in Kentucky?

County clerk (sale regulated by the Kentucky Department of Revenue). In person at a location announced by the county clerk (usually the clerk's office or a nearby county building) using a random-draw selection order; lists are posted on the county clerk's website and in the newspaper at least 30 days ahead.

When are tax sales held in Kentucky?

Annual sales scheduled by the Department of Revenue 90 to 135 days after the sheriff turns over the bills; they start in mid-July and run into late October, most in mid-July through August.

Are sheriff sales in Kentucky judicial?

Can anyone bid at a tax sale or sheriff sale in Kentucky?

Generally yes, with registration through the office or platform that runs the sale, and often a deposit or proof of funds. Payment is usually due the same day or within a few days in certified funds, and the property is sold as is with whatever title questions come with it. Read the county's terms for the sale you are bidding in; they differ from one county to the next in the same state.

Written from the Kentucky statutes and official county pages, last checked October 27, 2026. Rules change by session and by county; the official sources above control. UX Search is independent, lists no tax sale parcels and never takes a bid.