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Tax Sale Atlas

Martin County, KY tax sales

How tax lien sales work in Martin County, seat of Inez: 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 September 8, 2026.Tuesday · 2026
Format
In person
Registration
Two separate registrations, both before sale day.
County office
(606) 298-2810
Every displayed fact carries a source badge. Verified Aug 23, 2026 against official county and state pages.How we verify
On this page

How Martin 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
Martin County Clerk
Frequency
annual
Next sale
Tax sale scheduled for September 8, 2026.
Registration
Two separate registrations, both before sale day.
Next expected
between mid July and late August, 2026 (window; exact date posts closer to the sale)
Sale list
Martin County certificate of delinquency list (DTax)
When it runs
One certificate of delinquency sale per year. The Kentucky Department of Revenue's 2026 county clerk sale date list shows Martin at "9/8/26", that is Tuesday, September 8, 2026. Martin sits in the September window Kentucky allows for counties carrying oil, gas and unmined coal delinquencies, so its sale runs later than the mid-July through August window most counties use. The Clerk does not post a start time, so confirm the hour and the room by phone before you travel.
Registration and deposit

Two separate registrations, both before sale day. First, register statewide with the Kentucky Department of Revenue if you intend to buy more than three certificates in one county, more than five statewide, or invest more than $10,000. That application carries a $250 fee payable to the Kentucky State Treasurer, and you become eligible to purchase 60 days after the Department receives it. Second, register with the Martin County Clerk by the deadline the office advertises, which is required even if you only want one certificate. The county filing includes the Clerk's own registration form, a copy of your Department of Revenue certificate, your list of priority certificates, your list of current-year certificates with no priority claim, the county registration fees of $10 per bill up to a $250 annual maximum, and a deposit of 100 percent of the value of each priority certificate. Call the Clerk at (606) 298-2810 for the county packet and the exact cutoff.

Sale format and venue
Kentucky sells tax liens, not deeds. What changes hands in Inez is a certificate of delinquency, and a purchaser who is never repaid has to foreclose in court to reach the property. The sale is conducted in person with no online bidding: registered third-party purchasers report to the Clerk's office on the morning of the sale and are directed to where the sale will be held. Priority runs first, so a purchaser who already holds a prior-year certificate on a parcel gets that parcel's current-year certificate ahead of everyone else, and the taxing districts take theirs. Only after those allocations do the remaining certificates go to the registered purchasers, in rounds, using a selection order set by a random drawing at the start of the sale and lot sizes fixed by the number of certificates on offer. Arrive for the drawing; a late purchaser goes to the bottom of the selection list. This is not a price auction, so plan a want list rather than a bidding strategy. The Clerk's delinquent bill list is published through the DTax portal that the Department of Revenue names as Martin County's listing site, and the sale specifics plus the registration deadline are advertised in the local newspaper at least 30 days before the sale date. Certificates left over after the sale can be bought from the Clerk at any time afterward. In person at the Martin County Clerk's office
Source: County Clerk Delinquent Property Tax Sale Dates 2026, Kentucky Department of Revenue· Verified Aug 23, 2026

Martin County tax sale list and auction calendar

For Martin 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 Martin County certificate of delinquency list (DTax) for the current advertised parcels, then recheck it before the auction.

  2. Register to bid

    Two separate registrations, both before sale day. Full requirements are in the sale card above.

  3. Sale day

    Tax sale scheduled for September 8, 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.

  4. Confirm with the office

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

Before you bid in Martin County

  1. Start with the live sale list

    Pull the current advertised parcels from Martin County certificate of delinquency list (DTax). Lists can change before the sale, so recheck the county source before you price a parcel.

  2. Confirm registration and deposit

    Two separate registrations, both before sale day. First, register statewide with the Kentucky Department of Revenue if you intend to buy more than three certificates in one county, more than five statewide, or invest more than $10,000. That application carries a $250 fee payable to the Kentucky State Treasurer, and you become eligible to purchase 60 days after the Department receives it. Second, register with the Martin County Clerk by the deadline the office advertises, which is required even if you only want one certificate. The county filing includes the Clerk's own registration form, a copy of your Department of Revenue certificate, your list of priority certificates, your list of current-year certificates with no priority claim, the county registration fees of $10 per bill up to a $250 annual maximum, and a deposit of 100 percent of the value of each priority certificate. Call the Clerk at (606) 298-2810 for the county packet and the exact cutoff.

  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)

Martin County Clerk

(606) 298-2810

42 East Main Street, Inez, KY 41224 (mailing: P.O. Box 460, Inez, KY 41224)

Official website

County notes

  • The Sheriff collects current-year property taxes. Bills still unpaid transfer to the County Clerk after April 15 and become certificates of delinquency, and those certificates are the only inventory Martin County offers investors.
  • Martin County's sale falls in September rather than the summer window most Kentucky counties use, a schedule Kentucky permits for counties with oil, gas and unmined coal delinquencies. Martin publishes a separate oil and gas delinquent list alongside its property tax list.
  • The Clerk's office is at 42 East Main Street in Inez and takes mail at P.O. Box 460. It closes at noon on Friday and keeps shorter hours later in the week, so deliver registration paperwork and deposits early in the week rather than on a Friday.
  • There is no online auction for this county. Budget for a trip to Inez on sale day and for the deposit funds to be in the Clerk's hands beforehand, in whatever payment form that office accepts.

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 Martin 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 Martin County tax certificate sale?

One certificate of delinquency sale per year. The Kentucky Department of Revenue's 2026 county clerk sale date list shows Martin at "9/8/26", that is Tuesday, September 8, 2026. Martin sits in the September window Kentucky allows for counties carrying oil, gas and unmined coal delinquencies, so its sale runs later than the mid-July through August window most counties use. The Clerk does not post a start time, so confirm the hour and the room by phone before you travel. 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 Martin 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 Martin County tax sale list?

Martin 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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