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Tax Sale Atlas

Ohio County, KY tax sales

How tax lien sales work in Ohio County, seat of Hartford: 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 October 22, 2026.Thursday · 2026
Registration
Two registrations are required.
County office
(270) 298-4422
Every displayed fact carries a source badge. Verified Aug 23, 2026 against official county and state pages.How we verify
On this page

How Ohio 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
Ohio County Clerk
Frequency
annual
Next sale
Tax sale scheduled for October 22, 2026.
Registration
Two registrations are required.
Next expected
between mid July and late August, 2026 (window; exact date posts closer to the sale)
Sale list
Current Delinquent Tax Bill Listing
When it runs
Late October, near the end of Kentucky's tax sale calendar. The Department of Revenue's 2026 statewide schedule sets the Ohio County sale for October 22, 2026, and the clerk's published notice for the prior year reads "Our Tax Sale will be on October 23rd, 2025 at 9:00 a.m." The sale opens at 9:00 a.m. CDT and registration closes ten days earlier.
Registration and deposit

Two registrations are required. Register with the Kentucky Department of Revenue first if you plan to buy more than three certificates in Ohio County, more than five statewide, or invest more than $10,000. That application carries a $250 fee payable to the Kentucky State Treasurer, and eligibility begins 60 days after the Department receives it, so file by mid-May to reach every county's sale that year. Then register with the Ohio County Clerk by the close of business ten days before the sale, 4:30 p.m. CDT. The county fee is $10.00 per bill or $5.00 per priority bill, capped at $250.00 for participating in both sales. File the signed affidavit affirming you are not participating alongside any related person or entity, a copy of your Department of Revenue certificate of registration, and your bid lists. Each entity in the sale must send its own separate representative.

Sale format and venue
The sale runs in person at the Ohio County Clerk's Office, 301 S Main St, Suite 201 in Hartford. There is no online bidding platform, and registered purchasers who are not present for the drawing are moved to the bottom of the selection order. Ohio County uses a lottery format: purchasers draw for position and buy certificates in lots of five, so the outcome turns on draw order rather than outbidding anyone. Prior-year certificate holders take priority. A priority list is due by the registration deadline with 100% of the funds for those bills, itemized with the current year tax bill number, name on the bill, parcel ID, amount due as of the sale date, and the unreleased prior-year certificate number. Current-year lists follow the same format but require a 25% deposit on the whole list at submission, with the balance due once the sale closes. Budget a separate check for $30.00 per bill covering assignment and recording of the lis pendens.

Ohio County tax sale list and auction calendar

For Ohio 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 Current Delinquent Tax Bill Listing for the current advertised parcels, then recheck it before the auction.
  2. Register to bid

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

    Tax sale scheduled for October 22, 2026. The auction platform is still being verified. Confirm the next sale date and registration window with the county before you bid.
  4. Confirm with the office

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

Before you bid in Ohio County

  1. Start with the live sale list

    Pull the current advertised parcels from Current Delinquent Tax Bill Listing. Lists can change before the sale, so recheck the county source before you price a parcel.
  2. Confirm registration and deposit

    Two registrations are required. Register with the Kentucky Department of Revenue first if you plan to buy more than three certificates in Ohio County, more than five statewide, or invest more than $10,000. That application carries a $250 fee payable to the Kentucky State Treasurer, and eligibility begins 60 days after the Department receives it, so file by mid-May to reach every county's sale that year. Then register with the Ohio County Clerk by the close of business ten days before the sale, 4:30 p.m. CDT. The county fee is $10.00 per bill or $5.00 per priority bill, capped at $250.00 for participating in both sales. File the signed affidavit affirming you are not participating alongside any related person or entity, a copy of your Department of Revenue certificate of registration, and your bid lists. Each entity in the sale must send its own separate representative.

  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)

Ohio County Clerk

(270) 298-4422

301 S Main St, Suite 201, Hartford, KY 42347

Official website

County notes

  • Ohio County sells in late October, later than most Kentucky counties. That leaves room to complete Department of Revenue registration and clear its 60-day eligibility window after the bulk of the state has already sold, but it also means the certificates have sat longer since the April transfer.
  • The Ohio County Sheriff holds the delinquent bill listings until April 15, when the bills pass to the County Clerk and become certificates of delinquency. Everything offered at the clerk's sale comes out of that transferred pool.
  • Amounts on the published bill listing are stated as of the report date, and the clerk's office is the sole determinant of the actual dollar amount owed on each bill at the time of sale. Confirm figures with the clerk before funding a deposit.
  • The clerk posts the sale procedures document and the state registration form on its delinquent taxes page ahead of each sale, and the itemized bill listing is carried on the DTax site that serves a group of Kentucky counties.

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 Ohio 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 Ohio County tax certificate sale?

Late October, near the end of Kentucky's tax sale calendar. The Department of Revenue's 2026 statewide schedule sets the Ohio County sale for October 22, 2026, and the clerk's published notice for the prior year reads "Our Tax Sale will be on October 23rd, 2025 at 9:00 a.m." The sale opens at 9:00 a.m. CDT and registration closes ten days earlier. 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 Ohio 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 Ohio County tax sale list?

Ohio 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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