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Tax Sale Atlas

Bath County, KY tax sales

How tax lien sales work in Bath County, seat of Owingsville: sale calendar, auction platform, over-the-counter lists, and the offices that run each sale.

New to tax sales? Read how Kentucky tax sales work or look terms up in the glossary.

Next sale
Tax sale scheduled for September 14, 2026.Monday · 2026
Format
In person
Registration
Registration works at two levels and both are required.
County office
(606) 674-2613
Every displayed fact carries a source badge. Verified Aug 23, 2026 against official county and state pages.How we verify
On this page

How Bath County sells delinquent taxes

From lien to deed

Kentucky holds no county tax deed auction. Title moves only through a lawsuit. The owner of a certificate of delinquency may sue to collect the debt, to enforce the KRS 134.420 lien, or both, at any time after one year has passed from the date the taxes became delinquent, and the action must be brought within eleven years of that date. A third-party purchaser has extra duties first: a notice to the delinquent taxpayer within 50 days of receiving the certificate, that notice repeated every six months, and a further notice to the taxpayer and every mortgagee at least 45 days before filing suit.

Tax certificate sale (lien)

In person
Run by
Bath County Clerk
Frequency
annual
Next sale
Tax sale scheduled for September 14, 2026.
Registration
Registration works at two levels and both are required.
Next expected
between mid July and late August, 2026 (window; exact date posts closer to the sale)
Sale list
Tax Sale Guide, Bath County Clerk
When it runs
The Bath County Clerk holds one certificate of delinquency sale a year. The Kentucky Department of Revenue's 2026 county clerk sale calendar lists Bath County's sale date as 9/14/26. Statewide, clerk sales run from mid-July through the latter part of October, and each county's sale details along with the full listing of certificates must be advertised in the local newspaper at least 30 days before the sale date.
Registration and deposit

Registration works at two levels and both are required. Investors who plan to acquire more than three certificates in one county, more than five statewide, or to invest over $10,000 must first register with the Kentucky Department of Revenue on Form 62A370A and pay a $250 state fee. The Department sets a mid-May application deadline for eligibility at every county sale that year; applications filed later become eligible 60 days after the Department receives them. Every bidder, including one buying a single certificate, must then register with the Bath County Clerk by the deadline advertised with the sale. That county filing includes the Clerk's registration form, a copy of the state registration certificate, a list of prior-year priority certificates, a separate list of current-year certificates sought, the Clerk's fees, and deposits of 100% of the value of each priority certificate plus 25% of the total on the current-year list.

Sale format and venue
Kentucky sells certificates of delinquency rather than deeds. The Bath County Sheriff collects current-year property taxes and turns the uncollected bills over to the County Clerk at the close of business on April 15, and the Clerk then sells and assigns those certificates. This sale is conducted in person: registered third party purchasers report to the County Clerk's office on the sale date for instructions on where the sale will be held, so there is no online bidding platform to sign into. Holders of a prior-year certificate on the same property take their priority claims first, and the remaining certificates are then sold in lots across successive rounds, with selection order set by a random drawing at the start of the sale. A purchaser who takes less than a full lot in three consecutive rounds is treated as having withdrawn. Clerks are encouraged to refresh the available list the night before or the morning of the sale, and taxpayers can pay right up to sale time, so expect deletions to be announced. Certificates left unsold may be bought from the Clerk at any time afterward, subject to the same state registration rules and a $10 per bill clerk fee up to the $250 annual maximum. In person at the Bath County Clerk's office
Source: County Clerk Delinquent Property Tax Sale Dates 2026, Kentucky Department of Revenue· Verified Aug 23, 2026

Bath County tax sale list and auction calendar

For Bath County tax sale 2026 searches, use the county-run sources below rather than a copied parcel list, and confirm the parcel, registration cutoff, deposit, and payment deadline against the county before you bid.

  1. Get the advertised list

    Use Tax Sale Guide, Bath County Clerk for the current advertised parcels, then recheck it before the auction.

  2. Register to bid

    Registration works at two levels and both are required. Full requirements are in the sale card above.

  3. Sale day

    Tax sale scheduled for September 14, 2026. The sale is live and in person; there is no online bidding platform. Confirm the venue and hour with the county office before you go.

  4. Confirm with the office

    If the list, platform, and notice disagree, use Bath County Clerk as the source to confirm which parcels are actually offered.

Before you bid in Bath County

  1. Start with the live sale list

    Pull the current advertised parcels from Tax Sale Guide, Bath County Clerk. Lists can change before the sale, so recheck the county source before you price a parcel.

  2. Confirm registration and deposit

    Registration works at two levels and both are required. Investors who plan to acquire more than three certificates in one county, more than five statewide, or to invest over $10,000 must first register with the Kentucky Department of Revenue on Form 62A370A and pay a $250 state fee. The Department sets a mid-May application deadline for eligibility at every county sale that year; applications filed later become eligible 60 days after the Department receives them. Every bidder, including one buying a single certificate, must then register with the Bath County Clerk by the deadline advertised with the sale. That county filing includes the Clerk's registration form, a copy of the state registration certificate, a list of prior-year priority certificates, a separate list of current-year certificates sought, the Clerk's fees, and deposits of 100% of the value of each priority certificate plus 25% of the total on the current-year list.

  3. Check the state rules that change the bid

    Read the Kentucky due-diligence checklist before bidding. Redemption, liens that survive a tax deed, title cleanup, and payment deadlines can change what a parcel is worth.

  4. Set a walk-away number

    Work out what the parcel is actually worth with the rural land value estimator, then turn it into a ceiling with the tax deed max-bid calculator.

Over-the-counter (leftover) purchases

A certificate that goes unpaid at the annual sale may be paid to the county clerk at any time afterward by any person, unless it is under a payment plan with the Department of Revenue or the county attorney or is known to be in litigation. You need a current Department of Revenue certificate of registration if you will hold more than three certificates in this county, more than five statewide, or invest more than 10,000 dollars statewide in the calendar year, and you register with the county clerk and pay the county fee if you have not already done so that year. Separately, 90 days after the sheriff files the tax claims, any person may pay a certificate the taxing jurisdictions still own. Certificates that arrive too late for one year's sale are held for the next one.

New to this path? Read how over-the-counter certificates work.

Use the arrow keys to switch between these sections.

County offices

Tax Collector (runs the certificate sale)

Bath County Clerk

(606) 674-2613

P.O. Box 609, Owingsville, KY 40360

Official website

County notes

  • Roger Coyle is the Bath County Clerk. The office takes tax sale questions at (606) 674-2613 and its mailing address is P.O. Box 609, Owingsville, KY 40360.
  • The Clerk's site is reachable at both bathcoclerkky.gov and bath.clerkinfo.net, the address the Kentucky Department of Revenue lists for Bath County's certificate of delinquency advertising.
  • The Clerk's home page carries a delinquent tax banner and a Tax Sale Guide page that route third party purchaser instructions and the advertised bill list through American Land Records.
  • The Clerk's published pages do not state a registration cutoff, an accepted deposit form, or the room where the sale is held. Call the office for the current registration packet and its deadline before wiring any deposit.
  • Sale dates shift from year to year. Confirm Bath County's current date against the Department of Revenue's county clerk sale calendar and the legal notice in the local newspaper, which must run at least 30 days ahead of the sale.

Kentucky rules

Max interest rate
12% per year, fixed by statute (nothing is bid)
Minimum return
No statutory floor; every certificate earns the same statutory rate
Redemption
Kentucky's redemption window is a property of where the parcel is in the process, not a single statewide clock, and it runs in four tracks. Track one, and by far the most common, is an outstanding certificate of delinquency: the delinquent taxpayer or anyone holding a legal or equitable estate in the property may pay the third-party purchaser the total amount due at any time, and the purchaser may accept payment from anyone at any time. No statute closes that window, so it stays open until a court forecloses. Track two is a foreclosure sale that brought less than two thirds of the property's appraised value, where the defendant and the defendant's representatives may redeem within six months of the day of sale. Track three is a foreclosure sale that brought two thirds or more of the appraised value, where no right of redemption exists at all; the purchaser takes the property outright. Track four is land the state, county, and taxing districts acquired through a KRS 134.546 action, which the taxpayer may redeem at any time before the commissioner delivers a deed to a purchaser. A third-party purchaser must also offer a monthly installment plan on written request for certificates bought after June 1, 2012, if the purchaser is one who has to register with the department.
Surplus proceeds
If nobody bids at the foreclosure sale, the master commissioner deeds the property to the person or persons the record shows own the certificate or certificates of delinquency, each taking a pro rata interest matching the size of their certificate. Where the state, county, or a taxing district ends up owning the land, the commissioner's designated agent may advertise and sell it at public sale after posting notice at the courthouse door for fifteen days and publishing under KRS Chapter 424, the department keeps an administration fee of 15 percent of the sale price, and the balance is paid to the county and taxing districts within thirty days.
Governing statute
KRS Chapter 134

A tax deed does not convey marketable title. Most buyers file a quiet title action before they can resell or insure the property. See the due diligence guide.

See the full Kentuckyrules and every county →

Frequently asked questions

Does Bath County, Kentucky sell tax liens or tax deeds?

Tax lien certificates. In Kentucky investors buy the lien, not the property; the County Clerk runs the sale.

When is the Bath County tax certificate sale?

The Bath County Clerk holds one certificate of delinquency sale a year. The Kentucky Department of Revenue's 2026 county clerk sale calendar lists Bath County's sale date as 9/14/26. Statewide, clerk sales run from mid-July through the latter part of October, and each county's sale details along with the full listing of certificates must be advertised in the local newspaper at least 30 days before the sale date. The sale is held in person. Always confirm the exact date with the County Clerk before the sale.

I own a property in this sale. Can I stop it?

Often yes, by paying the overdue taxes, interest, and costs before the deadline. Kentucky's redemption rule: No fixed deadline while the certificate is outstanding. Six months after a judicial sale that brings less than two thirds of the appraised value, and none at all when it brings two thirds or more. Call the Bath County Clerk as early as possible for your exact payoff and options; deadlines are strict. Free help: lawhelp.org lists legal aid programs, and consumerfinance.gov lists HUD-approved housing counselors.

Where can I find the Bath County tax sale list?

Bath County posts its tax sale list at bathcoclerkky.gov. Lists go up ahead of each sale and keep changing until the sale date, so confirm every parcel against the county's legal advertisement before you bid.

Verified Aug 23, 2026 against official county and state sources.

Tax Sale Atlas publishes educational information about public tax sale processes. This is not legal, financial, or investment advice. Rules, dates, and fees change; confirm with the county office before you bid.

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