Jackson County, KY tax sales
How tax lien sales work in Jackson County, seat of McKee: 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
- between mid July and late August, 2026
- Format
- In person
- Registration
- Register with the Jackson County Clerk at least one week before the sale.
- County office
- (606) 287-7800
On this page
How Jackson 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
- Jackson County Clerk
- Frequency
- annual
- Registration
- Register with the Jackson County Clerk at least one week before the sale.
- 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 Jackson County Clerk at least one week before the sale. The county registration applies to every buyer, even one taking a single certificate. Submit the clerk's registration form, a list of the prior-year parcels you hold a priority claim on, a separate list of the current-year certificates you want, the registration fees, and the deposits. Priority lists are due up to 10 days before the sale so the clerk can allocate those certificates ahead of the auction. Deposits are 100 percent of the value of each priority certificate and 25 percent of the total on the non-priority list, and the clerk decides which forms of payment are accepted. County registration fees are $5 for each certificate on the priority list and $10 for each certificate on the current-year list, capped at $250 per purchaser per calendar year. Anyone planning to buy more than three certificates in one county, more than five statewide, or to invest more than $10,000 must also hold a certificate of registration from the Kentucky Department of Revenue and present a copy to the clerk. The department's application, Form 62A370A, carries a $250 fee, and eligibility to purchase begins 60 days after the department receives it, so the department asks for applications by May 15 to clear all of that year's county sales.
Sale format and venue
Jackson County tax sale list and auction calendar
For Jackson 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 Jackson County delinquent property tax bills for the current advertised parcels, then recheck it before the auction.Register to bid
Sale day
between mid July and late August, 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 Jackson County Clerk as the source to confirm which parcels are actually offered.
Before you bid in Jackson County
4 checks
Start with the live sale list
Pull the current advertised parcels from Jackson County delinquent property tax bills. Lists can change before the sale, so recheck the county source before you price a parcel.Confirm registration and deposit
Register with the Jackson County Clerk at least one week before the sale. The county registration applies to every buyer, even one taking a single certificate. Submit the clerk's registration form, a list of the prior-year parcels you hold a priority claim on, a separate list of the current-year certificates you want, the registration fees, and the deposits. Priority lists are due up to 10 days before the sale so the clerk can allocate those certificates ahead of the auction. Deposits are 100 percent of the value of each priority certificate and 25 percent of the total on the non-priority list, and the clerk decides which forms of payment are accepted. County registration fees are $5 for each certificate on the priority list and $10 for each certificate on the current-year list, capped at $250 per purchaser per calendar year. Anyone planning to buy more than three certificates in one county, more than five statewide, or to invest more than $10,000 must also hold a certificate of registration from the Kentucky Department of Revenue and present a copy to the clerk. The department's application, Form 62A370A, carries a $250 fee, and eligibility to purchase begins 60 days after the department receives it, so the department asks for applications by May 15 to clear all of that year's county sales.
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)
100 Main Street North, Room 106, McKee, KY 40447 (mailing: PO Box 339, McKee, KY 40447)
Official websiteCounty notes
- Donald "Duck" Moore is the Jackson County Clerk. The office is open Monday through Friday from 8:00am to 4:00pm and Saturday from 8:30am to 11:00am, and the fax line is (606) 287-4505.
- The clerk's Delinquent Taxes link points to the statewide Kentucky DTax lookup rather than to a list on the clerk's own site. Jackson County's bills are posted there as a dated PDF that carries a report date and an amount-due date, and it is refreshed as owners pay.
- Payments can be made by the property owner right up to the moment of the sale, so expect the clerk to announce deletions from the advertised list on sale day. Clerks are encouraged to refresh the available list the night before or the morning of the sale.
- Selection order is set by a random drawing at the start of the sale and that order repeats each round. Arrive before the drawing, because a registered purchaser who shows up late is placed at the bottom of the selection list.
- Certificates are sold in lots rather than one at a time, with the lot size scaled to how many certificates the county has available. In a county offering 500 or fewer certificates the lots run up to five.
- Deposit and payment methods are set by the clerk rather than by statute. Call (606) 287-7800 before the registration deadline to confirm what the office accepts and to request the county registration form.
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 Jackson County, Kentucky sell tax liens or tax deeds?
When is the Jackson County tax certificate sale?
I own a property in this sale. Can I stop it?
Where can I find the Jackson 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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