DELINQUENT TAX FAQ’s

Tax sale will be held on Wednesday, July 18th, in the clerk’s office at 9:00 a.m.

To make payment plan arrangements please contact the County Attorney’s Office:
That number is 502-875-8745

VIEW CURRENT DELINQUENT TAXES

Download Third Party Purchaser Info Sheet

 

What forms of payment are accepted?
Payment shall be made by cashiers or certified check.  Company checks may be accepted.

Can you tell me about Third Party Purchaser Dates?
All dates are close of business. Paperwork must be submitted by mail or in person. We will not accept any of the required documents via fax or email.

July 18th 2018: Third Party Purchasers may need to register with the Department of Revenue (DOR) prior to being able to participate in the annual Clerk’s sale. This is the latest date that can show on your DOR registration as the date you may begin purchasing certificates of delinquency in 2018 and be eligible to participate in our sale on July 18th,2018. Department of Revenue Registration information is provided

July 11th, 2018: Last day to submit list of current certificates of delinquency the purchaser is interested in purchasing at the sale, if purchaser was properly registered by the July 6th, 2018 deadline. List must be prepared in order by tax bill number, lowest to highest.

July 6th, 2018: Last day for each third party purchaser to register with the county clerk to participate in clerk’s sale of priority or current year certificates of delinquency.

July 6th, 2018: Last day to submit list and payment of priority certificates of delinquency the purchaser intends to purchase. Payment should include 100% of the amount due for each certificate and the $28.00 lien assignment fee for each certificate listed.

July 13th, 2018: Last day to submit required deposit. Deposit is 25% of the total from the list of current certificates of delinquency submitted by July 11, 2018.

A registration form for our county can be found on this website

How many people from my company can participate in the tax sales?
We are accepting only one representative per company to participate in the tax sale.
How does the sale process work?

The annual sale will be a lottery, serpentine style, with rounds as follows:

Rounds 1-2: 1 Bill
Rounds 3-4: 5 Bills
Rounds 5 and above: Up to 10 Bills

How can I view current delinquent tax bills?
Where can I download a certificate of delinquency registration form?
Click Here to download the form
What are the procedures for delinquent tax sales?
The annual sale of current year certificates of delinquency will be held on Wednesday, July 18th, 2018 at 9:00 a.m. in the Franklin County Clerk’s office located at 315 West Main Street.

The published notice of all current year certificates of delinquency will be advertised in The State Journal on June 17th, 2018. After publication of the advertisement, a listing of these certificates will also be available online at http://kydtax.smllc.us/ The website address for this listing will also be included in the published ad on June 10th, 2018. Our office will not provide lists of available bills.

Copies of all lists of priority certificates shall be available, by request, no later than forty-eight (48) hours prior to the sale. However, once the priority certificates have been approved, a comprehensive listing will be available at http://kydtax.smllc.us/ additionally, purchasers may make request by contacting our office at 502-875-8702.

Third party purchasers may also obtain delinquent tax information in our office during normal business hours. Our office hours are Monday 8:00-5:30 and TuesdayFriday 8:00-4:30.

Questions pertaining to the annual sale process should be directed to Jeff Hancock at 502-875-8702

Can you explain bankruptcy issues with delinquent tax sales?
KRS 134.128 provides that any certificate of delinquency involved in bankruptcy litigation in which the county attorney or department has filed a claim shall be prohibited from being sold by the county clerk. However, since local officials are often not informed timely of these filings, third party purchasers should be encouraged to do their own research before purchasing certificates of delinquency at a tax sale. A subscription service know as “PACER” can be utilized by third party purchasers to get up to date information about bankruptcy filings. Third party purchasers can obtain more information about this service by visiting www.pacer.psc.uscourts.gov