Carter County, KY tax sales
How tax lien sales work in Carter County, seat of Grayson: 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 August 28, 2026.Friday · 2026
- Format
- In person
- Registration
- Register in two places.
- County office
- (606) 474-5188
On this page
How Carter 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
- Carter County Clerk
- Frequency
- annual
- Registration
- Register in two places.
- Next expected
- between mid July and late August, 2026 (window; exact date posts closer to the sale)
When it runs
Registration and deposit
Register in two places. 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 needs a Kentucky Department of Revenue certificate of registration first: file Form 62A370A with the $250 state fee and allow the 60 day waiting period that runs from the date the Department receives the application. The Department set May 15, 2026 as the filing date to be eligible for every county's 2026 sale. Then register with the Carter County Clerk by the advertised deadline no matter how small your volume, because the state thresholds do not apply at the county level. The clerk's packet takes the county registration form, a copy of the state certificate, a list of the priority certificates you intend to claim, a separate list of current year certificates you want with no priority claim, the county fees, and deposits of 100 percent on the priority certificates plus 25 percent on the non-priority list.
Sale format and venue
Carter County tax sale list and auction calendar
For Carter 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 Kentucky county clerk sale dates 2026 for the current advertised parcels, then recheck it before the auction.Register to bid
Sale day
Tax sale scheduled for August 28, 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.Confirm with the office
If the list, platform, and notice disagree, use Carter County Clerk as the source to confirm which parcels are actually offered.
Before you bid in Carter County
4 checks
Start with the live sale list
Pull the current advertised parcels from Kentucky county clerk sale dates 2026. Lists can change before the sale, so recheck the county source before you price a parcel.Confirm registration and deposit
Register in two places. 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 needs a Kentucky Department of Revenue certificate of registration first: file Form 62A370A with the $250 state fee and allow the 60 day waiting period that runs from the date the Department receives the application. The Department set May 15, 2026 as the filing date to be eligible for every county's 2026 sale. Then register with the Carter County Clerk by the advertised deadline no matter how small your volume, because the state thresholds do not apply at the county level. The clerk's packet takes the county registration form, a copy of the state certificate, a list of the priority certificates you intend to claim, a separate list of current year certificates you want with no priority claim, the county fees, and deposits of 100 percent on the priority certificates plus 25 percent on the non-priority list.
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 Carter County Sheriff collects current year property taxes at 300 West Main Street in Grayson, (606) 474-5616. Bills still unpaid transfer to the County Clerk at the close of business on April 15, and from that point they are certificates of delinquency and a lien against the property.
- Certificates become eligible for sale to third party purchasers 90 days after the clerk receives them from the sheriff, which is why no Kentucky sale starts before July 14.
- The Clerk's stated duties include preparation of county tax bills and collection of delinquent real estate taxes. The Grayson office opens the last Saturday of each month from 8:30 until noon and the Olive Hill office every Saturday from 8:00 am until noon, unless otherwise posted.
- Owners can pay right up to the time of the sale, so the pool of available certificates shrinks on sale day. Clerks are encouraged to refresh the list the night before or the morning of the sale, and some hand out paper copies at the counter.
- A state certificate of registration expires on December 31 of the year it is issued, and the 60 day waiting period runs from the day the Department of Revenue receives the application, so file well ahead of the August sale.
- Prior year certificates already in the clerk's hands can be bought at any time once a purchaser is eligible, and any certificates left unsold after the sale stay available to any third party at a $10 per bill registration fee until the $250 annual cap is reached.
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 Carter County, Kentucky sell tax liens or tax deeds?
When is the Carter County tax certificate sale?
I own a property in this sale. Can I stop it?
Where can I find the Carter 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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