How to buy tax-sale property in Kentucky (2026)

1. 1.If you will pay more than five certificates of delinquency statewide in a calendar year, more than three in any county, or invest more than $10,000 statewide, register with the Department of Revenue by filing the notarized Form 62A370A at least 60 days before the purchase (KRS 134.128(3), 134.129(1), (2); 103 KAR 5:190 Section 2(1))
2. 2.Register with the county clerk for the annual sale, submitting your name, addresses, and phone number; a copy of the department certificate of registration; lists of the priority and current certificates of delinquency you intend to purchase; the sworn related-party statement; and the registration fee (KRS 134.128(2)(e); 103 KAR 5:180 Section 3)
3. 3.Submit the advance deposit no later than five days before the sale: 100% of each priority certificate plus associated clerk's fees and 25% of each current certificate (KRS 134.128(2)(g); 103 KAR 5:180 Section 4)
4. 4.Find the sale date on the Department of Revenue's published annual statewide schedule, which is posted at least ten days before the first sale and administered county by county by the clerk (KRS 134.128(2)(a)1)
5. 5.At the sale, the clerk first allocates priority certificates to the holder of the most recent prior-year certificate, then the remaining certificates are selected in lot sizes by order of a random drawing held on the day of the sale (103 KAR 5:180 Section 6)
6. 6.Pay the outstanding balance at the time set by the clerk, no later than ten business days after the sale; unpaid certificates are not assigned and the county may forfeit the deposit (103 KAR 5:180 Section 5)
7. 7.Receive the certificate of delinquency as an assignee; it bears simple interest at twelve percent (12%) per annum (KRS 134.126(5)(b); 134.125(1))

RegistrationSigning up as a bidder before the sale. Counties set the deadlines and paperwork, which may include an application, identification, and a no-delinquent-taxes statement. See the full glossary for more terms.

Required: YesUnknown$250

a third-party purchaser must register with the county clerk for the annual sale at least one week in advance; registration materials are due no later than 15 days before the sale and the deposit no later than 5 days before the sale (KRS 134.128(2)(e); 103 KAR 5:180 Section 3(3)); a purchaser meeting the purchase thresholds must also register with the Department of Revenue at least 60 days before the purchase (103 KAR 5:190 Section 2(1))

DepositMoney you must post before or at the sale, often a flat amount or a percentage of your bid. It is usually applied to the purchase price if you win and is often non-refundable if you fail to pay. See the full glossary for more terms.

Required: YesUnknown

submitted with the registration materials no later than five days before the sale and paid in full by the day of the sale (103 KAR 5:180 Section 3(3)(b), Section 4)

FormsPaperwork a county may collect before you can bid, such as a bidder ID card or a W-9 for tax reporting. See the full glossary for more terms.

Bidder ID card: UnknownW-9: Unknown

Application for Certificate of Registration to Purchase Certificates of Delinquency (Department of Revenue Form 62A370A), filed notarized with the department at least 60 days before any purchase requiring registration (103 KAR 5:190 Section 1(4), Section 2(1))

County clerk registration including the purchaser's name, physical address, mailing address, and phone number; a copy of the Department of Revenue certificate of registration; lists of the priority and current certificates of delinquency to be purchased; and a sworn statement that the purchaser is not participating with any related person or entity to obtain an advantage at the sale (103 KAR 5:180 Section 3(2))

EligibilityRules about who may bid. Some counties restrict non-residents or bar anyone who owes delinquent taxes from participating. See the full glossary for more terms.

Residency required: UnknownNo delinquent taxes: Yes

A registrant, and its directors, officers, members, and managers, must be current and in good standing on all taxes owed to the Commonwealth (KRS 134.129(4)(a))

Multiple related entities, or multiple individuals representing related interests as separate entities, are prohibited from participating in the selection process at an annual sale (KRS 134.128(2)(d)3)

Before the annual sale, only the persons listed in KRS 134.127(1)(a) may pay a certificate of delinquency; third parties must wait for the scheduled sale (KRS 134.128(2)(b))

PaymentHow and when you must pay after winning. Certified or cleared funds are common and personal checks usually are not; missing the deadline typically forfeits your deposit. See the full glossary for more terms.

Unknown

Not verified from a source yet.

Sources

• KRS 134.128(2)(e)
• KRS 134.128(2)(g)
• KRS 134.128(2)(h)
• KRS 134.128(2)(d)3
• KRS 134.128(2)(a)1
• KRS 134.128(3)
• KRS 134.129(2)
• KRS 134.129(4)(a)
• KRS 134.126(1)(b)
• KRS 134.125(1)
• 103 KAR 5:180 Section 3(1)
• 103 KAR 5:180 Section 3(3)
• 103 KAR 5:180 Section 4(1)
• 103 KAR 5:180 Section 4(3)
• 103 KAR 5:180 Section 4(4)
• 103 KAR 5:180 Section 5(1)
• 103 KAR 5:180 Section 6(2)(b)
• 103 KAR 5:190 Section 2(1)

Kentucky sells certificates of delinquency (tax liens) in an annual county sale administered by the county clerk under a statewide schedule the Department of Revenue publishes at least ten days before the first sale. A bidder registers with the county clerk in advance (KRS 134.128(2)(e)) and, if the purchaser will exceed five certificates statewide, three in a county, or $10,000 invested in a year, must also hold a certificate of registration from the Department of Revenue (KRS 134.129). The clerk registration fee is $5 per priority certificate and $10 per current certificate and is capped at $250 annually (103 KAR 5:180 Section 3(2)(g); KRS 134.128(2)(h)). An advance deposit is required at registration: 100% of each priority certificate plus associated clerk's fees and 25% of each current certificate; any unused portion is refunded within ten business days after the sale, and the clerk may not require cash (103 KAR 5:180 Sections 4, 5). At the sale the clerk first allocates priority certificates to the holder of the most recent prior-year certificate and the remaining certificates are chosen in lots by random draw. The balance is due at a time set by the clerk but no later than ten business days after the sale; the certificate bears simple interest at twelve percent per annum (KRS 134.125). The statute and regulations do not set a specific online or in-person registration mode or a closed list of payment methods (payment is by any commercially acceptable means the clerk may limit), so those fields are left unknown. Personal property certificates of delinquency are not included in KRS 134.128 sales.