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Tax Sale Atlas

Bourbon County, KY tax sales

How tax lien sales work in Bourbon County, seat of Paris: 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
between mid July and late August, 2026
Format
In person
Registration
Registration happens twice, and both steps must be finished before the sale.
County office
(859) 987-2142
Every displayed fact carries a source badge. Verified Aug 23, 2026 against official county and state pages.How we verify
On this page

How Bourbon 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
Bourbon County Clerk
Frequency
annual
Registration
Registration happens twice, and both steps must be finished before the sale.
Next expected
between mid July and late August, 2026 (window; exact date posts closer to the sale)
Sale list
Bourbon County delinquent tax bill list
When it runs
Bourbon County holds one certificate of delinquency sale a year, and it lands in mid-August. The Kentucky Department of Revenue set the 2026 sale for August 12. Sales statewide run from mid-July through late October, with most falling between mid-July and the end of August. The Department proposes each county's date by May 1 and publishes the final schedule after May 15, so the following year's Bourbon date is settled by late May.
Registration and deposit

Registration happens twice, and both steps must be finished before the sale. First, a third-party purchaser who plans to buy more than three certificates in one county, more than five statewide, or to invest more than $10,000 must hold a Certificate of Registration from the Kentucky Department of Revenue. That application carries a $250 fee payable to the Kentucky State Treasurer, and eligibility to buy begins 60 days after the Department receives it, so filing by May 15 clears every county's sale that year. Second, register separately with the Bourbon County Clerk. The clerk's registration packet is due no later than 15 days before the sale and includes a copy of the state certificate, a marked list of the priority certificates you intend to buy, and a sworn statement that you are not bidding in concert with a related party. The list of current certificates you intend to buy is due 10 days before the sale, and the deposit is due 5 days before. The clerk's registration fee is $5 for each priority certificate and $10 for each current certificate on your lists, capped at $250. Deposits are 100% of the value of each priority certificate plus the clerk's fees on it, and 25% of the value of each current certificate. The clerk may not require cash and refunds any unused deposit within 10 business days of the sale.

Sale format and venue
The sale is conducted in person at the clerk's office at 301 Main St. in Paris. No online auction platform handles it, and there is no competitive bidding on price or interest rate. Certificates are taken at the amount due plus the clerk's fees, and the investor's return comes from interest accruing at 1% per month on the total. Order of business is fixed by regulation: purchasers who already hold a prior-year certificate on a parcel get first claim on that parcel's new certificate, with the holder of the most recent year taking precedence. Whatever remains is sold in rounds. A random drawing on the morning of the sale sets the selection order, the low number picks first, and anyone absent from the drawing goes to the bottom of the list. Purchasers then take turns claiming lots. Because Bourbon County's pool is under 500 certificates, lots run up to five certificates per turn. You may take less than a full lot, and you may withdraw at any point, but withdrawing ends your participation for every later round. Any balance beyond the deposit is due within 10 business days of the sale, and unpaid certificates are not assigned. The clerk advertises the sale specifics and the full bill list in the local newspaper at least 30 days ahead and posts the list online over the same window. In person at the Bourbon County Clerk's office
Source: Delinquent Taxes, Bourbon County Clerk· Verified Aug 23, 2026

Bourbon County tax sale list and auction calendar

For Bourbon 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 Bourbon County delinquent tax bill list for the current advertised parcels, then recheck it before the auction.

  2. Register to bid

    Registration happens twice, and both steps must be finished before the sale. Full requirements are in the sale card above.

  3. Sale day

    between mid July and late August, 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 Bourbon County Clerk as the source to confirm which parcels are actually offered.

Before you bid in Bourbon County

  1. Start with the live sale list

    Pull the current advertised parcels from Bourbon County delinquent tax bill list. Lists can change before the sale, so recheck the county source before you price a parcel.

  2. Confirm registration and deposit

    Registration happens twice, and both steps must be finished before the sale. First, a third-party purchaser who plans to buy more than three certificates in one county, more than five statewide, or to invest more than $10,000 must hold a Certificate of Registration from the Kentucky Department of Revenue. That application carries a $250 fee payable to the Kentucky State Treasurer, and eligibility to buy begins 60 days after the Department receives it, so filing by May 15 clears every county's sale that year. Second, register separately with the Bourbon County Clerk. The clerk's registration packet is due no later than 15 days before the sale and includes a copy of the state certificate, a marked list of the priority certificates you intend to buy, and a sworn statement that you are not bidding in concert with a related party. The list of current certificates you intend to buy is due 10 days before the sale, and the deposit is due 5 days before. The clerk's registration fee is $5 for each priority certificate and $10 for each current certificate on your lists, capped at $250. Deposits are 100% of the value of each priority certificate plus the clerk's fees on it, and 25% of the value of each current certificate. The clerk may not require cash and refunds any unused deposit within 10 business days of the sale.

  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)

Bourbon County Clerk

(859) 987-2142

301 Main St., Suite 106, Paris, KY 40361-0312

Official website

County notes

  • The Sheriff collects current-year property taxes. Bills still unpaid at the close of business on April 15 transfer to the Bourbon County Clerk and become certificates of delinquency, each a lien against the property. A 10% clerk fee and a 20% county attorney fee are added to the balance at that point, on top of the tax and accruing interest, so the face amount you pay at the sale already carries roughly 30% in fees.
  • The advertised list carries about 305 bills from the 2025 tax year, 296 of them real property and 9 tangible personal property, with bill number, owner name, property description, parcel map ID and amount due. Amounts run from under $80 on vacant lots and mobile homes to more than $29,000 on larger farm tracts, and the list covers Paris, Millersburg and rural Bourbon County.
  • Bourbon County's registration deadlines, clerk fees and deposit amounts are advertised in the local newspaper at least 30 days before the sale rather than posted online, so call the clerk at (859) 987-2142 well ahead of the 15-day registration cutoff to confirm the current figures and the accepted forms of payment.
  • Certificates tied to active litigation, a bankruptcy the clerk has been notified of, or an installment payment plan in good standing are pulled from the sale. The county attorney delivers that protected list to the clerk between 10 and 15 days before the sale date, so the advertised pool shrinks before sale day and a bill you targeted may not be offered.
  • The clerk's office is open Monday through Friday, 8:30 AM to 4:30 PM. Registration materials, the priority list and the deposit all have to reach the office within those hours ahead of their separate deadlines.

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 Bourbon 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 Bourbon County tax certificate sale?

Bourbon County holds one certificate of delinquency sale a year, and it lands in mid-August. The Kentucky Department of Revenue set the 2026 sale for August 12. Sales statewide run from mid-July through late October, with most falling between mid-July and the end of August. The Department proposes each county's date by May 1 and publishes the final schedule after May 15, so the following year's Bourbon date is settled by late May. 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 Bourbon 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 Bourbon County tax sale list?

Bourbon County posts its tax sale list at kydtax.smllc.us. 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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