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Tax Sale Atlas

Lyon County, KY tax sales

How tax lien sales work in Lyon County, seat of Eddyville: 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
Annually in August.
Format
In person
Registration
Two registrations are needed.
County office
270-388-2331
Every displayed fact carries a source badge. Verified Aug 23, 2026 against official county and state pages.How we verify
On this page

How Lyon 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
Lyon County Clerk
Frequency
annual
Typical timing
Annually in August.
Registration
Two registrations are needed.
Next expected
between mid July and late August, 2026 (window; exact date posts closer to the sale)
Sale list
Lyon County delinquent property tax bill list
When it runs
Annually in August. The Kentucky Department of Revenue's 2026 clerk sale calendar sets the Lyon County certificate of delinquency sale for August 19, 2026. Kentucky clerk sales cannot begin before July 14 in any year, and most fall between mid July and the end of August.
Registration and deposit

Two registrations are needed. Register with the Kentucky Department of Revenue if you plan to buy more than three certificates in one county, more than five statewide, or invest more than $10,000; that application costs $250, must reach the Department by May 15, and carries a 60 day wait before you may purchase. Then register with the Lyon County Clerk by the deadline the clerk advertises at least 30 days ahead of the sale, submitting the clerk's form, a copy of the state certificate, a list of the priority certificates you hold from prior years, a list of the current year certificates you want, a deposit of 100 percent on priority certificates and 25 percent on the rest, and clerk fees of $5 per priority certificate and $10 per current year certificate up to a $250 annual cap. Call the Clerk at 270-388-2331 for the Lyon County form, the exact deadline, and accepted payment types.

Sale format and venue
Kentucky sells certificates of delinquency, not deeds, and Lyon County's sale runs live at the County Clerk's office rather than on an online auction site. Registered purchasers report to the clerk's office on the morning of the sale to learn where it will be held. Certificates claimed by prior year holders are allocated first, then the rest sell in rounds, with the selection order drawn at random when the sale opens and each purchaser limited to the current year list filed at registration. Lyon is a small sale; the advertised list has carried roughly 150 bills, which keeps it in the state's smallest tier where certificates may be sold in lots of up to five. Certificates earn 12 percent interest under KRS 134.125. Anything left after the sale can be bought from the clerk at any time later in the year, with a $10 per bill fee until the $250 registration cap is reached. In person at the Lyon County Clerk's office in Eddyville

Lyon County tax sale list and auction calendar

For Lyon 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 Lyon County delinquent property tax bill list for the current advertised parcels, then recheck it before the auction.
  2. Register to bid

    Two registrations are needed. Full requirements are in the sale card above.
  3. Sale day

    Annually in 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.
  4. Confirm with the office

    If the list, platform, and notice disagree, use Lyon County Clerk as the source to confirm which parcels are actually offered.

Before you bid in Lyon County

  1. Start with the live sale list

    Pull the current advertised parcels from Lyon County delinquent property tax bill list. Lists can change before the sale, so recheck the county source before you price a parcel.
  2. Confirm registration and deposit

    Two registrations are needed. Register with the Kentucky Department of Revenue if you plan to buy more than three certificates in one county, more than five statewide, or invest more than $10,000; that application costs $250, must reach the Department by May 15, and carries a 60 day wait before you may purchase. Then register with the Lyon County Clerk by the deadline the clerk advertises at least 30 days ahead of the sale, submitting the clerk's form, a copy of the state certificate, a list of the priority certificates you hold from prior years, a list of the current year certificates you want, a deposit of 100 percent on priority certificates and 25 percent on the rest, and clerk fees of $5 per priority certificate and $10 per current year certificate up to a $250 annual cap. Call the Clerk at 270-388-2331 for the Lyon County form, the exact deadline, and accepted payment types.

  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)

Lyon County Clerk

270-388-2331

500 W Dale Avenue, PO Box 310, Eddyville, KY 42038

Official website

County notes

  • The Lyon County Clerk sells certificates of delinquency once a year in person in Eddyville, and the 2026 sale is set for August 19, 2026.
  • Lyon County does not publish its sale terms online, so get the registration deadline, the clerk's registration form and the accepted payment types by calling the office at 270-388-2331.
  • Lyon County's delinquent bills are advertised as a downloadable list ahead of the sale, and the clerk refreshes it close to sale day because an owner can pay right up to the moment bidding starts.
  • The Lyon County Sheriff collects current year taxes and turns the unpaid bills over to the clerk after April 15, so the bills offered in August are the prior year's.

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 Lyon 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 Lyon County tax certificate sale?

Annually in August. The Kentucky Department of Revenue's 2026 clerk sale calendar sets the Lyon County certificate of delinquency sale for August 19, 2026. Kentucky clerk sales cannot begin before July 14 in any year, and most fall between mid July and the end of August. 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 Lyon 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 Lyon County tax sale list?

Lyon 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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