Jefferson County, KYsheriff sales & tax auctions

A certificate of delinquency -- a recorded tax lien on the parcel, not a deed and not possession. The clerk records your assignment 'in the same manner as a notice of lis pendens' and the certificate is assignable (KRS 134.126). It earns simple interest at 12% per annum (KRS 134.125). Title comes only if you later win a foreclosure action and buy at the master commissioner's sale.

Redemption

The taxpayer can pay the certificate off at any time. You cannot sue or foreclose until one year has passed from the date the taxes became delinquent (KRS 134.546(1); KRS 134.490(2)), and the action must be brought within 11 years. If you do foreclose and the master commissioner's sale brings less than two-thirds of appraised value, the owner has a further 6 months to redeem under KRS 426.530 (KRS 134.546(5)).

Deposit

Under 103 KAR 5:180 the clerk collects an advance deposit five business days before the sale: 25% of the value of the current-year certificates on your list, and 100% of the value of any priority certificates (ones on parcels where you already hold a prior-year certificate).

Balance due

Full payment no later than 10 business days after the sale (103 KAR 5:180). The clerk may accept any commercially acceptable method and may limit it to methods that cannot be reversed for insufficient funds; the clerk cannot require cash (KRS 134.126(1)(b); 103 KAR 5:180).

To bid

Two registrations. (1) Kentucky Department of Revenue, $250 fee payable to the Kentucky State Treasurer, required if you pay or plan to pay more than 5 certificates statewide, more than 3 in one county, or more than $10,000 in a year (KRS 134.128(3)); DOR says apply by May 15 to take part in all county sales and you become eligible 60 days after your application is received. (2) Each county clerk: statute requires registration at least one week before the sale (KRS 134.128(2)(e)); the regulation sets 15 days, with a fee of $5-$10 per certificate capped at $250 per county per year, and you may buy only the certificates on your registered list (103 KAR 5:180).

Where

At each county clerk's office; the clerk administers the sale (KRS 134.128). Selection order among registered buyers is a random drawing on sale day, lowest number first; priority certificates are allocated before the sale to the prior-year holder.

When

Annual. DOR publishes a statewide schedule at least 10 days before the first sale; each county's sale is held 90-135 days after the sheriff files the unpaid claims with the clerk (KRS 134.128), so county sales begin in mid-July (DOR) and run into the fall.

Rules checked 2026-09-17 against apps.legislature.ky.gov, revenue.ky.gov, codes.findlaw.com. Terms vary by county — confirm Jefferson County's own notice and the linked source before you bid. Not legal advice.