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Tax Sale Atlas

Breckinridge County, KY tax sales

How tax lien sales work in Breckinridge County, seat of Hardinsburg: 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
The Breckinridge County Clerk holds one certificate of delinquency sale a year, in July.
Format
In person
Registration
Bidding takes two registrations.
County office
(270) 756-2246
Every displayed fact carries a source badge. Verified Aug 23, 2026 against official county and state pages.How we verify
On this page

How Breckinridge 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
Breckinridge County Clerk
Frequency
annual
Typical timing
The Breckinridge County Clerk holds one certificate of delinquency sale a year, in July.
Registration
Bidding takes two registrations.
Next expected
between mid July and late August, 2026 (window; exact date posts closer to the sale)
Sale list
Kentucky Clerk Tax Sale Date Schedule
When it runs
The Breckinridge County Clerk holds one certificate of delinquency sale a year, in July. The Kentucky Department of Revenue's 2026 clerk sale schedule lists Breckinridge at 7/20/26, among the earliest dates in the state, because Kentucky bars any clerk from selling before July 14. Each clerk sets the date annually, so confirm the current year's date with the Clerk's office before planning around it.
Registration and deposit

Bidding takes two registrations. First, register with the Kentucky Department of Revenue on Form 62A370A with a $250 fee. The Department advises that an application "needs to be received no later than May 15, 2026, to ensure you will be able to participate in every county's tax sale," and purchases may not begin until 60 days after the application is received. Second, register directly with the Breckinridge County Clerk by the deadline that office advertises at least 30 days before the sale, and that step applies even if you only want one or two certificates. The Clerk's packet takes the county registration form, a copy of the state certificate, a list of the certificates you hold priority on with a deposit of 100 percent of their value, a separate list of current-year certificates with a 25 percent deposit, and per-certificate fees of $5 on the priority list and $10 on the current-year list, capped at $250 a year.

Sale format and venue
Breckinridge County sells certificates of delinquency in person. Registered purchasers report to the Clerk's office on sale day for instructions on where the sale will be held, so there is no online bidding platform and no remote or proxy bidding. Certificates are not bid up on price. A purchaser holding a prior-year certificate on the same parcel takes that parcel first, and the remainder are allocated in rounds with the selection order set by a random drawing at the start of the sale. Lot sizes scale with the size of the sale, up to five certificates a round in a county offering 500 or fewer certificates. Kentucky pays a fixed 12 percent, so the competition is over which parcels you get rather than the yield. The certificate list is advertised in the local newspaper at least 30 days before the sale, and the Clerk updates it the night before or the morning of the sale because owners can pay right up to sale time. Certificates left unsold afterward can be bought from the Clerk at any point later in the year, subject to the same state registration and a $10 per bill fee up to the $250 annual cap. In person at the Breckinridge County Clerk's office

Breckinridge County tax sale list and auction calendar

For Breckinridge 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 Kentucky Clerk Tax Sale Date Schedule for the current advertised parcels, then recheck it before the auction.
  2. Register to bid

    Bidding takes two registrations. Full requirements are in the sale card above.
  3. Sale day

    The Breckinridge County Clerk holds one certificate of delinquency sale a year, in July. 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 Breckinridge County Clerk as the source to confirm which parcels are actually offered.

Before you bid in Breckinridge County

  1. Start with the live sale list

    Pull the current advertised parcels from Kentucky Clerk Tax Sale Date Schedule. Lists can change before the sale, so recheck the county source before you price a parcel.
  2. Confirm registration and deposit

    Bidding takes two registrations. First, register with the Kentucky Department of Revenue on Form 62A370A with a $250 fee. The Department advises that an application "needs to be received no later than May 15, 2026, to ensure you will be able to participate in every county's tax sale," and purchases may not begin until 60 days after the application is received. Second, register directly with the Breckinridge County Clerk by the deadline that office advertises at least 30 days before the sale, and that step applies even if you only want one or two certificates. The Clerk's packet takes the county registration form, a copy of the state certificate, a list of the certificates you hold priority on with a deposit of 100 percent of their value, a separate list of current-year certificates with a 25 percent deposit, and per-certificate fees of $5 on the priority list and $10 on the current-year list, capped at $250 a year.

  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)

Breckinridge County Clerk

(270) 756-2246

208 S Main St, PO Box 538, Hardinsburg, KY 40143

Official website

County notes

  • The Clerk's office publishes no website of its own, so sale details reach bidders three ways: call the Clerk at (270) 756-2246, watch the newspaper advertisement that runs at least 30 days before the sale, and check the Department of Revenue's annual schedule of clerk sale dates.
  • Breckinridge sells early. With the 2026 date at July 20 and the statutory opening at July 14, the Clerk's registration deadline falls in June, and the state application carries a 60 day waiting period on top of that. Start the Department of Revenue registration in the spring if you intend to bid here.
  • The Sheriff collects current-year property taxes and turns the uncollected bills over to the Clerk in the spring, so the Clerk is the only office that sells certificates. Reach the Sheriff at (270) 756-2361 for current-year bills only.
  • For parcel and assessment research before the sale, the Breckinridge County Property Valuation Administrator is at 208 S Main St, PO Box 516, Hardinsburg, KY 40143, (270) 756-5154.

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 Breckinridge 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 Breckinridge County tax certificate sale?

The Breckinridge County Clerk holds one certificate of delinquency sale a year, in July. The Kentucky Department of Revenue's 2026 clerk sale schedule lists Breckinridge at 7/20/26, among the earliest dates in the state, because Kentucky bars any clerk from selling before July 14. Each clerk sets the date annually, so confirm the current year's date with the Clerk's office before planning around it. 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 Breckinridge 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 Breckinridge County tax sale list?

Breckinridge County posts its tax sale list at revenue.ky.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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