Grayson County, KY tax sales
How tax lien sales work in Grayson County, seat of Leitchfield: 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
- One annual sale, held in early August.
- County office
- (270) 259-5295
On this page
How Grayson 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
- Grayson County Clerk
- Frequency
- annual
- Typical timing
- One annual sale, held in early August.
- 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
Register with the Grayson County Clerk on its notarized Certificate of Delinquency Sale Registration form, including a copy of your state Certificate of Registration if you hold one. Two purchase lists are due in advance. A "Priority Certificates of Delinquency" list is due at least 15 days before the sale and covers bills where you already hold a prior-year certificate on the same property; each entry needs the current bill number, taxpayer name, amount due, parcel number, the prior-year bill number and tax year, the book and page where the prior certificate is recorded, and a copy of that certificate. A separate list of all other current-year certificates you want is due at least 10 days before the sale, with bill number, taxpayer name, amount due, parcel number and a total. The county registration fee is $5.00 per priority certificate plus $10.00 per other certificate, capped at $250.00 and paid separately from the bills. Payment in full for every bill you buy is due on sale day by certified check, or by check with a letter of credit from your bank. The form carries a sworn statement that you are not participating with a related person or entity to gain an advantage over other purchasers. Separately, buying more than three certificates in one county, more than five statewide, or investing more than $10,000 requires registering with the Kentucky Department of Revenue, which charges $250 and asks that applications arrive by May 15 to clear you for every county's sale; purchasing eligibility begins 60 days after the Department receives the application.
Sale format and venue
Grayson County tax sale list and auction calendar
For Grayson 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
Ask the county office how and when to register; many counties close registration days or weeks before the sale.Sale day
One annual sale, held in early August. The auction platform is still being verified. Confirm the next sale date and registration window with the county before you bid.Confirm with the office
If the list, platform, and notice disagree, use Grayson County Clerk as the source to confirm which parcels are actually offered.
Before you bid in Grayson 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
Register with the Grayson County Clerk on its notarized Certificate of Delinquency Sale Registration form, including a copy of your state Certificate of Registration if you hold one. Two purchase lists are due in advance. A "Priority Certificates of Delinquency" list is due at least 15 days before the sale and covers bills where you already hold a prior-year certificate on the same property; each entry needs the current bill number, taxpayer name, amount due, parcel number, the prior-year bill number and tax year, the book and page where the prior certificate is recorded, and a copy of that certificate. A separate list of all other current-year certificates you want is due at least 10 days before the sale, with bill number, taxpayer name, amount due, parcel number and a total. The county registration fee is $5.00 per priority certificate plus $10.00 per other certificate, capped at $250.00 and paid separately from the bills. Payment in full for every bill you buy is due on sale day by certified check, or by check with a letter of credit from your bank. The form carries a sworn statement that you are not participating with a related person or entity to gain an advantage over other purchasers. Separately, buying more than three certificates in one county, more than five statewide, or investing more than $10,000 requires registering with the Kentucky Department of Revenue, which charges $250 and asks that applications arrive by May 15 to clear you for every county's sale; purchasing eligibility begins 60 days after the Department receives the application.
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 Grayson County Clerk holds a single annual certificate of delinquency sale, set for August 4, 2026 at 9 AM Central. Bidding is not conducted through an online platform; buyers file purchase lists with the clerk in advance and settle at the office in Leitchfield.
- Two advance deadlines control what you can buy. Parcels where you already hold a prior-year certificate go on a priority list due at least 15 days before the sale, and every other current-year certificate you want goes on a separate list due at least 10 days before the sale.
- The county registration fee is $5.00 for each priority certificate plus $10.00 for each other certificate, capped at $250.00. Payment for the bills themselves is due in full on sale day by certified check, or by check with a letter of credit from your bank.
- Grayson advertises its certificates of delinquency on the clerk's own website, and the current bill list runs about ten pages showing bill number, tax year, owner name, property description, map identifier and amount due.
- Interest on a certificate accrues at 1% per month on the total due, and a 10% county clerk fee plus a 20% county attorney fee are added to what the delinquent taxpayer owes.
- Call the clerk's recording and delinquent tax line at (270) 259-5295 to confirm registration paperwork and open balances. The office is open Monday through Friday 8:00 to 4:00, plus the second Saturday of each month from 8:00 to 11:00.
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 Grayson County, Kentucky sell tax liens or tax deeds?
When is the Grayson County tax certificate sale?
I own a property in this sale. Can I stop it?
Where can I find the Grayson 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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