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Tax Sale Atlas

Breathitt County, KY tax sales

How tax lien sales work in Breathitt County, seat of Jackson: 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 9, 2026.Wednesday · 2026
Format
In person
Registration
Two registrations are required.
County office
(606) 666-3800 ext. 707 or 235
Every displayed fact carries a source badge. Verified Aug 23, 2026 against official county and state pages.How we verify
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How Breathitt 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
Breathitt County Clerk
Frequency
annual
Next sale
Tax sale scheduled for September 9, 2026.
Registration
Two registrations are required.
Next expected
between mid July and late August, 2026 (window; exact date posts closer to the sale)
Sale list
Certificate of Delinquency Listings by County
When it runs
September. The Kentucky Department of Revenue 2026 county clerk sale calendar lists the Breathitt County sale on September 9, 2026. Kentucky sales open no earlier than July 14 and most counties finish by late August, so Breathitt sits in the later part of the calendar. The Clerk advertises each year's date at least 30 days ahead.
Registration and deposit

Two registrations are required. Register with the Kentucky Department of Revenue on Form 62A370A with a $250 fee if you plan to buy more than three certificates in one county, more than five statewide, or invest more than $10,000. Purchasing eligibility starts 60 days after the Department receives the application, and the Department advises applying by May 15 to reach every county's sale. Then register separately with the Breathitt County Clerk by the advertised deadline, even for a single certificate. That filing includes the Clerk's registration form, a copy of the state certificate, a list of priority certificates, a list of current-year certificates, the county fees, and deposits of 100 percent on priority certificates plus 25 percent on the current-year list.

Sale format and venue
Breathitt County sells certificates of delinquency in person, so there is no online bidding platform. Registered purchasers report to the County Clerk's office on the sale date and are directed to where the sale is held. Prior-year certificate holders are allocated their properties first through priority lists, and the remainder is sold round robin, with the selection order drawn at random at the start of the sale and reused each round. Purchasers may select only from the current-year list they filed with the Clerk, and anyone who takes less than a full lot in three consecutive rounds is treated as withdrawn. Certificates go by selection order rather than by bidding an interest rate down. Payment is due at the close of the sale, deposits are applied first, and any unused deposit is refunded within 10 business days. The list of available certificates is advertised in the local newspaper and posted online at least 30 days before the sale, and the Clerk updates it the night before or the morning of the sale as taxpayers pay bills off. The Clerk's office is open Monday, Tuesday, Thursday and Friday from 8 a.m. to 4 p.m. and Wednesday from 8 a.m. to noon. In person at the Breathitt County Clerk's office
Source: Clerk Delinquent Property Tax Sale Dates 2026, Kentucky Department of Revenue· Verified Aug 23, 2026

Breathitt County tax sale list and auction calendar

For Breathitt 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 Certificate of Delinquency Listings by County for the current advertised parcels, then recheck it before the auction.

  2. Register to bid

    Two registrations are required. Full requirements are in the sale card above.

  3. Sale day

    Tax sale scheduled for September 9, 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 Breathitt County Clerk as the source to confirm which parcels are actually offered.

Before you bid in Breathitt County

  1. Start with the live sale list

    Pull the current advertised parcels from Certificate of Delinquency Listings by County. Lists can change before the sale, so recheck the county source before you price a parcel.

  2. Confirm registration and deposit

    Two registrations are required. Register with the Kentucky Department of Revenue on Form 62A370A with a $250 fee if you plan to buy more than three certificates in one county, more than five statewide, or invest more than $10,000. Purchasing eligibility starts 60 days after the Department receives the application, and the Department advises applying by May 15 to reach every county's sale. Then register separately with the Breathitt County Clerk by the advertised deadline, even for a single certificate. That filing includes the Clerk's registration form, a copy of the state certificate, a list of priority certificates, a list of current-year certificates, the county fees, and deposits of 100 percent on priority certificates plus 25 percent 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)

Breathitt County Clerk

(606) 666-3800 ext. 707 or 235

Breathitt County Courthouse, 1137 Main St., Jackson, KY 41339

Official website

County notes

  • The Sheriff collects current-year Breathitt County property taxes. Bills still unpaid transfer to the County Clerk at the close of business on April 15 and become certificates of delinquency, and the Clerk is the office that sells and assigns them.
  • Certificates become eligible for sale 90 days after the Clerk receives them from the Sheriff, which is what places Kentucky's sales in the second half of the year.
  • Prior-year certificate holders are allocated their properties before open selection begins, so the pool a first-time purchaser can actually reach in Breathitt County is smaller than the advertised list.
  • Confirm the sale date and the county registration deadline with the Clerk at (606) 666-3800 before committing funds, and watch for the newspaper advertisement that runs at least 30 days ahead. The Department of Revenue calendar is revised during the season and county dates can move.

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 Breathitt 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 Breathitt County tax certificate sale?

September. The Kentucky Department of Revenue 2026 county clerk sale calendar lists the Breathitt County sale on September 9, 2026. Kentucky sales open no earlier than July 14 and most counties finish by late August, so Breathitt sits in the later part of the calendar. The Clerk advertises each year's date at least 30 days ahead. 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 Breathitt 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 Breathitt County tax sale list?

Breathitt 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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Compare sale calendars, platforms, and rules across the state, or read the guides before you bid.

Kentucky tax salesDue diligence guide
Call Breathitt County Clerk