Bell County, KY tax sales
How tax lien sales work in Bell County, seat of Pineville: 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
- August, on a business day set by the clerk.
- County office
- (606) 337-6143
On this page
How Bell 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)
- Run by
- Bell County Clerk
- Frequency
- annual
- Typical timing
- August, on a business day set by the clerk.
- Next expected
- between mid July and late August, 2026 (window; exact date posts closer to the sale)
When it runs
Registration and deposit
Registration runs through the Bell County Clerk and must be complete by the deadline the county advertises, which is published at least 30 days before the sale in the local newspaper and on the county listing site. The clerk requires its own registration form, a copy of any Kentucky Department of Revenue certificate of registration, a list of the priority certificates you intend to buy, a separate list of current year certificates you have no priority claim on, the registration fees, and deposits of 100 percent on the priority certificates and 25 percent on the rest. Fees run $5 per priority certificate and $10 per current year certificate, up to $250 a year. Buying more than three certificates in Bell County, more than five statewide, or investing more than $10,000 also requires state registration with the Department of Revenue, which costs $250 and does not make you eligible to buy until 60 days after your application arrives, so file by May 15 to clear the whole season.
Sale format and venue
Bell County tax sale list and auction calendar
For Bell 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.
Get the advertised list
Use Bell County delinquent property tax bills (PDF) for the current advertised parcels, then recheck it before the auction.Register to bid
Ask the county office how and when to register; many counties close registration days or weeks before the sale.Sale day
August, on a business day set by the clerk. The auction platform is still being verified. Confirm the next sale date and registration window with the county before you bid.Confirm with the office
If the list, platform, and notice disagree, use Bell County Clerk as the source to confirm which parcels are actually offered.
Before you bid in Bell County
4 checks
Start with the live sale list
Pull the current advertised parcels from Bell County delinquent property tax bills (PDF). Lists can change before the sale, so recheck the county source before you price a parcel.Confirm registration and deposit
Registration runs through the Bell County Clerk and must be complete by the deadline the county advertises, which is published at least 30 days before the sale in the local newspaper and on the county listing site. The clerk requires its own registration form, a copy of any Kentucky Department of Revenue certificate of registration, a list of the priority certificates you intend to buy, a separate list of current year certificates you have no priority claim on, the registration fees, and deposits of 100 percent on the priority certificates and 25 percent on the rest. Fees run $5 per priority certificate and $10 per current year certificate, up to $250 a year. Buying more than three certificates in Bell County, more than five statewide, or investing more than $10,000 also requires state registration with the Department of Revenue, which costs $250 and does not make you eligible to buy until 60 days after your application arrives, so file by May 15 to clear the whole season.
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.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
unsold certificates
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)
County notes
- The Bell County Clerk keeps a second office in Middlesboro at 1475 Highway 25E Suite 4, phone (606) 248-1172, but certificate of delinquency registration and the sale itself run through the Pineville courthouse office.
- Bell County advertises its certificates of delinquency on the statewide clerk listing site at kydtax.smllc.us rather than on the clerk's own website. That site publishes the bill list only; the clerk's office is the final word on what each bill costs at the time of sale.
- Kentucky counties do not hold tax deed auctions. Bell County sells certificates of delinquency, so a winning purchase is a lien position earning the statutory 12 percent, not ownership, and taking title requires a separate foreclosure action in circuit court.
Kentucky rules
- 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.
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.
Frequently asked questions
Does Bell County, Kentucky sell tax liens or tax deeds?
When is the Bell County tax certificate sale?
I own a property in this sale. Can I stop it?
Where can I find the Bell County tax sale list?
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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