Henderson County, KY tax sales
How tax lien sales work in Henderson County, seat of Henderson: 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 27, 2026.Thursday · 2026
- Format
- In person
- County office
- 270-826-3906
On this page
How Henderson 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
- Henderson County Clerk
- Frequency
- annual
- Next expected
- between mid July and late August, 2026 (window; exact date posts closer to the sale)
When it runs
Registration and deposit
Register with the Henderson County Clerk by August 17, 2026. The priority list and the current-year purchase list are due the same day and must be emailed to [email protected] as an Excel .xls file giving the county map/parcel number, tax bill number, tax year and taxpayer name, with current-year bills listed in the order you want to buy them. The registration fee is $5 per priority certificate plus $10 per current-year certificate, capped at $250, paid by separate check. Full payment must accompany the priority list, along with a $30 lien and assignment fee per bill, plus a deposit of 25% of the taxes due on the current-year certificates. The clerk accepts cashier's checks or company checks. A buyer taking more than three certificates in the county, more than five statewide, or investing more than $10,000 statewide in a calendar year must first register with the Kentucky Department of Revenue and hand its certificate of registration to the clerk at registration.
Sale format and venue
Henderson County tax sale list and auction calendar
For Henderson 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 bill lists and tax sale details 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
Tax sale scheduled for August 27, 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 Henderson County Clerk as the source to confirm which parcels are actually offered.
Before you bid in Henderson County
4 checks
Start with the live sale list
Pull the current advertised parcels from Delinquent bill lists and tax sale details. Lists can change before the sale, so recheck the county source before you price a parcel.Confirm registration and deposit
Register with the Henderson County Clerk by August 17, 2026. The priority list and the current-year purchase list are due the same day and must be emailed to [email protected] as an Excel .xls file giving the county map/parcel number, tax bill number, tax year and taxpayer name, with current-year bills listed in the order you want to buy them. The registration fee is $5 per priority certificate plus $10 per current-year certificate, capped at $250, paid by separate check. Full payment must accompany the priority list, along with a $30 lien and assignment fee per bill, plus a deposit of 25% of the taxes due on the current-year certificates. The clerk accepts cashier's checks or company checks. A buyer taking more than three certificates in the county, more than five statewide, or investing more than $10,000 statewide in a calendar year must first register with the Kentucky Department of Revenue and hand its certificate of registration to the clerk at registration.
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)
Henderson County Courthouse, 20 N Main Street, Suite 206, Henderson, KY 42420. Mailing address: P.O. Box 374, Henderson, KY 42419
Official websiteCounty notes
- Henderson County sells certificates of delinquency, not deeds. A winning bidder takes an assigned tax lien against the parcel, not title to it.
- The sale is conducted live at the Henderson County Courthouse and a representative must attend in person to purchase. There is no online bidding.
- Prior year certificate holders hold priority. They submit a separate priority list with full payment plus a $30 lien and assignment fee per bill, and those certificates are settled before any current-year bills are offered to other buyers.
- The practical deadline is the registration date, not the sale date. Registration, the priority list and the current-year purchase list are all due ten days ahead, on August 17, 2026, for the August 27, 2026 sale.
- Current-year bills are collected by the Henderson County Sheriff. Once delinquent, notices run through the county attorney's tax collection division at 270-631-0000, and the certificates are sold by the county clerk.
- The clerk's registration form requires a notarized sworn statement that you are not bidding in concert with a related person or entity to gain an advantage over other purchasers.
- Bidder lists must be submitted as Excel .xls files, and current-year bills are purchased in the order you list them, so rank your targets before the deadline.
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 Henderson County, Kentucky sell tax liens or tax deeds?
When is the Henderson County tax certificate sale?
I own a property in this sale. Can I stop it?
Where can I find the Henderson 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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