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Kentucky

Summary: After the sheriff has exhausted all the delinquent taxpayers personal property, tax claims on real property may be sold to collect delinquent property taxes (Sec. 134.430). Tax claim sales are held during April. Any property while owned by the tax delinquent home owner shall be subject to distrait or an action in persona, or both, to enforce the obligation, and shall also be subject to distrait or levy as provided in
subsection (1) of KRS 134.430, but no action may be brought to enforce a certificate of delinquency until one (1) year after the issuance thereof, and the action shall be instituted with (10) years after the expiration of that one (1) year period (Sec. 134.470, Sec. 134.490).

Law: Kentucky Revised Statutes, Title IX, Chapter 91, Section 91.420 et seq., “Collection - Tax Sale” (Louisville); Title XI, Chapter 134, “Payment, Collection, and Refund of Taxes.”

Contact: Local Tax Collector (usually the sheriff) (Sec. 134.450).
Interest Rate: 12% per annum (Sec. 134.490). “Within fifty (50) days after the issuance of a certificate of delinquency to a private purchaser, the private purchaser shall give the same notice as required of a county attorney in KRS 134.500(2).”
According to (Sec. 134.500(3)(a)), “The notice shall advise the owner, and bears interest at the rate of twelve percent (12%) per annum, and if the certificate is not paid, it will be subject to collection as provided by law.”

Auction Type: Tax Lien Certificate/Tax claims (Sec. 134.430). Furthermore, all personal property owned by a delinquent taxpayer shall be subject to distrait, and all property owned by him shall be subject to levy and sale by the proper collecting officer at any time from February 1 after the claim becomes delinquent until the tax claim is barred by limitations, unless otherwise provided by law.

Bidding Procedures: Premium bid / highest bid. (Sec. 134.450). “Tax claims are sold to the purchaser who first offers to pay the full amount of the delinquent property taxes and fees.”

Costs: As compensation for his/her services, the sheriff shall be entitled to an additional ten percent (10%) of that part of the tax claim represented by the total taxes plus ten percent (10%) penalty, for all delinquent taxes collected from the time the (10%) penalty becomes applicable through the sale of the tax claims. This fee shall be added to the total amount due and paid by the person paying the delinquent tax bill (Sec. 134.430). As compensation for his/her services, the sheriff shall receive five dollars ($5) for each tax claim advertised. (Sec.134.440).

Redemption Period: One (1) year (Sec. 134.470). “An uncollectible tax bill or a certificate of delinquency shall embrace the entire tax claim, including the lien provided in subsection (1) of KRS 134.420, and shall continue to be a personal obligation of the delinquent taxpayer. Any property while owned by him shall be subject to foreclosure or execution in satisfaction of a judgment pursuant to an action in rem or an action in persona, or both, to enforce the obligation, and shall also be subject to distrait or levy as provided in subsection (1) of KRS 134.430, but no action may be brought to enforce a certificate of delinquency until one (1) year after the issuance thereof, and the action shall be instituted within ten (10) years after the expiration of that one (1) year period. During the one (1) year period the statute of limitations shall be suspended in all respects and shall be continued in all respects for ten (10) years thereafter. If the owner of a certificate of delinquency proceeds to enforce satisfaction of the certificate, he may include all other certificates held by him against the same delinquent taxpayer; but insofar as the proceedings may undertake to effect a lien foreclosure, they shall be governed by the time applicable to the particular property subject to the lien, if that property is no longer owned by the delinquent.”

Deed Assigned at Foreclosure to: The tax sale purchaser (Sec. 134.490).
Notes: According to (Sec. 134.490), “the purchaser must, within 50 days after the purchase of a certificate of delinquency (tax lien certificate) give ‘notice’ according to the stipulations outlined in Sec. 134.490 New Window to the owner of the tax delinquent property.”

Kentucky Contacts
number of Counties: 120
Boone County
2950 Washington Street
Delinquent Property Tax Division
Burlington, KY 41005-8536
Phone: (859) 334-2100
www.boonecountyky.org

Campbell County
24 W. 4th Street
Delinquent Property Tax Division
Newport, KY 41071-4152
Phone: (859) 292-3838
www.campbellcountyky.org

Christian County
511 South Main Street
Delinquent Property Tax Division
Hopkinsville, KY 42240-2368
Phone: (270) 887-4100
www.christiancounty.org

Daviess County
212 St. Ann Street
Delinquent Property Tax Division
Owensboro, KY 42301
Phone: (270) 685-8424
www.daviessky.org

Fayette County
200 East Main Street
Delinquent Property Tax Division
Lexington, KY 40507-1310
Phone: (859) 258-3000
www.lfucg.com

Hardin County
P.O. Box 568
Delinquent Property Tax Division
Elizabethtown, KY 42702-0568
Phone: (270) 765-2350
www.hccoky.org

Jefferson County
527 West Jefferson Street
Delinquent Property Tax Division
Louisville, KY 40202-2814
Phone: (502) 574-2273
www.co.jefferson.ky.us

Kenton County
303 Court Street
Delinquent Property Tax Division
Covington, KY 41011-1638
Phone: (859) 491-2800
www.kentoncounty.org

Madison County
101 West Main Street
Delinquent Property Tax Division
Richmond, KY 40475-1494
Phone: (859) 624-4700
www.madisoncountyky.us

Warren County
429 E 10th Street
Delinquent Property Tax Division
Bowling Green, KY 42101-2250
Phone: (270) 842-9416
www.warrencountyky.com