Gallatin County, KY tax sales
How tax lien sales work in Gallatin County, seat of Warsaw: 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
- Gallatin County's certificate of delinquency sale is held in mid-August.
- Format
- In person
- Registration
- Two separate registrations apply.
- County office
- (859) 567-5411
On this page
How Gallatin 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
- Gallatin County Clerk's Office
- Frequency
- annual
- Typical timing
- Gallatin County's certificate of delinquency sale is held in mid-August.
- Registration
- Two separate registrations apply.
- Next expected
- between mid July and late August, 2026 (window; exact date posts closer to the sale)
- Sale list
- Delinquent tax bill list (PDF)
When it runs
Registration and deposit
Two separate registrations apply. Investors who plan to buy more than three certificates in one county, more than five statewide, or more than $10,000 in certificates must first register with the Kentucky Department of Revenue on form 62A370A with a $250 fee payable to the Kentucky State Treasurer, and eligibility begins 60 days after the application arrives, so file by May 15 to cover the whole sale season. Then file the county packet with the Gallatin County Clerk: the Certificate of Delinquency Sale Registration form 62A374, a list labeled "Priority Certificates of Delinquency" for bills you already hold from a prior year, a separate list of the other current-year bills you want, the deposit, and a fee of $5 per priority certificate plus $10 per other certificate, capped at $250. The clerk's packet, lists, fees and deposit are due at least 10 calendar days before the sale.
Sale format and venue
Gallatin County tax sale list and auction calendar
For Gallatin 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 Delinquent tax bill list (PDF) for the current advertised parcels, then recheck it before the auction.Register to bid
Sale day
Gallatin County's certificate of delinquency sale is held in mid-August. 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 Gallatin County Clerk's Office as the source to confirm which parcels are actually offered.
Before you bid in Gallatin County
4 checks
Start with the live sale list
Pull the current advertised parcels from Delinquent tax bill list (PDF). Lists can change before the sale, so recheck the county source before you price a parcel.Confirm registration and deposit
Two separate registrations apply. Investors who plan to buy more than three certificates in one county, more than five statewide, or more than $10,000 in certificates must first register with the Kentucky Department of Revenue on form 62A370A with a $250 fee payable to the Kentucky State Treasurer, and eligibility begins 60 days after the application arrives, so file by May 15 to cover the whole sale season. Then file the county packet with the Gallatin County Clerk: the Certificate of Delinquency Sale Registration form 62A374, a list labeled "Priority Certificates of Delinquency" for bills you already hold from a prior year, a separate list of the other current-year bills you want, the deposit, and a fee of $5 per priority certificate plus $10 per other certificate, capped at $250. The clerk's packet, lists, fees and deposit are due at least 10 calendar days before the sale.
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
- Gallatin is one of Kentucky's smallest counties and the published list is short. One owner, Runway Inc, accounts for a long block of Southridge Estates lots at roughly $151 each, so the raw bill count overstates how many separate parcels are in play.
- Some entries on the clerk's list carry a Pending marker. Ask the clerk which of those come off the sale before you build a bid list, since the list is refreshed during the season and payoff amounts move as interest accrues and owners pay.
- The Sheriff collects current-year Gallatin County tax bills and turns the uncollected ones over to the County Clerk in April; the clerk is the office that sells and assigns certificates of delinquency. Send sale questions to the clerk at 859-567-5411.
- The clerk links the Department of Revenue third-party purchaser page and the state registration form directly from its Delinquent Taxes page, so both halves of the registration paperwork start there.
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 Gallatin County, Kentucky sell tax liens or tax deeds?
When is the Gallatin County tax certificate sale?
I own a property in this sale. Can I stop it?
Where can I find the Gallatin 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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