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Tax Sale Atlas

Henry County, KY tax sales

How tax lien sales work in Henry County, seat of New Castle: 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
Late July, at 10:00 a.m. in the Clerk's office.
Format
In person
Registration
Third party purchasers register with the Henry County Clerk ahead of the sale.
County office
502-845-5705
Every displayed fact carries a source badge. Verified Aug 23, 2026 against official county and state pages.How we verify
On this page

How Henry 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
Henry County Clerk
Frequency
annual
Typical timing
Late July, at 10:00 a.m. in the Clerk's office.
Registration
Third party purchasers register with the Henry County Clerk ahead of the sale.
Next expected
between mid July and late August, 2026 (window; exact date posts closer to the sale)
Sale list
Certificates of delinquency listing (DTax)
When it runs
Late July, at 10:00 a.m. in the Clerk's office. The Clerk set the 2026 certificate of delinquency sale for Wednesday, July 29, 2026, and the Department of Revenue statewide clerk sale calendar lists Henry County on that same date.
Registration and deposit

Third party purchasers register with the Henry County Clerk ahead of the sale. The registration form, the list of certificates the buyer intends to purchase, and the required deposit must reach the Clerk by 4 p.m. on the registration deadline, which was July 17 for the 2026 sale. The Clerk accepts the packet by mail or in person only, not by fax or email, and a postmark does not count as delivery. Deposits are 100 percent of the amount due plus a $30 lien assignment fee for each priority certificate, and 25 percent of the list total for current year certificates. A buyer taking more than three certificates in Henry County, more than five statewide, or investing more than $10,000 must also hold a Kentucky Department of Revenue certificate of registration; the Department takes applications through May 15 for eligibility at every county sale that year and clears a purchaser 60 days after it receives the application.

Sale format and venue
Henry County runs the certificate of delinquency sale in person at the Clerk's office at 27 South Property Rd in New Castle rather than on an online auction platform. Selection order is set by a random drawing, and the purchaser drawing the lowest number chooses first. A holder of a prior year certificate on a parcel gets first claim on the matching current year certificate before the general sale, with priority set by the most recent tax year rather than by purchase date. Purchasers may only take certificates from the current year list filed with their registration, and any outstanding balance is due by close of business on the business day after the sale.
Source: Delinquent Tax Bill Sale, Henry County Clerk· Verified Aug 23, 2026

Henry County tax sale list and auction calendar

For Henry 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 Certificates of delinquency listing (DTax) for the current advertised parcels, then recheck it before the auction.
  2. Register to bid

    Third party purchasers register with the Henry County Clerk ahead of the sale. Full requirements are in the sale card above.
  3. Sale day

    Late July, at 10:00 a.m. in the Clerk's office. 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 Henry County Clerk as the source to confirm which parcels are actually offered.

Before you bid in Henry County

  1. Start with the live sale list

    Pull the current advertised parcels from Certificates of delinquency listing (DTax). Lists can change before the sale, so recheck the county source before you price a parcel.
  2. Confirm registration and deposit

    Third party purchasers register with the Henry County Clerk ahead of the sale. The registration form, the list of certificates the buyer intends to purchase, and the required deposit must reach the Clerk by 4 p.m. on the registration deadline, which was July 17 for the 2026 sale. The Clerk accepts the packet by mail or in person only, not by fax or email, and a postmark does not count as delivery. Deposits are 100 percent of the amount due plus a $30 lien assignment fee for each priority certificate, and 25 percent of the list total for current year certificates. A buyer taking more than three certificates in Henry County, more than five statewide, or investing more than $10,000 must also hold a Kentucky Department of Revenue certificate of registration; the Department takes applications through May 15 for eligibility at every county sale that year and clears a purchaser 60 days after it receives the application.

  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)

Henry County Clerk

502-845-5705

27 South Property Rd, New Castle, KY 40050 (mailing: PO Box 615, New Castle, KY 40050)

Official website

County notes

  • The Henry County Clerk sells certificates of delinquency once a year, in person at the Clerk's office in New Castle at 10:00 a.m. The Clerk scheduled the 2026 sale for Wednesday, July 29.
  • Registration closes roughly two weeks before the sale and the Clerk takes the packet only by mail or in person, so plan for delivery rather than a postmark.
  • The Sheriff collects current year property taxes and turns uncollected bills over to the Clerk after the close of business on April 15, at which point they become certificates of delinquency carrying 1 percent monthly interest plus a 10 percent clerk fee and a 20 percent county attorney fee.
  • Henry County advertises its current year certificates in The Henry County Local, which carried the 2026 notice on June 24, and posts the same listing online at the statewide DTax site operated for participating clerks.
  • Deposit amounts differ by list: 100 percent of the amount due plus a $30 lien assignment fee for each priority certificate, and 25 percent of the total for current year certificates.
  • The Clerk accepts cash, debit or credit card, money order, and certified or cashier's check for delinquent tax payments.

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 Henry 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 Henry County tax certificate sale?

Late July, at 10:00 a.m. in the Clerk's office. The Clerk set the 2026 certificate of delinquency sale for Wednesday, July 29, 2026, and the Department of Revenue statewide clerk sale calendar lists Henry County on that same date. 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 Henry 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 Henry County tax sale list?

Henry County posts its tax sale list at kydtax.smllc.us. 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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