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Tax Sale Atlas

Pendleton County, KY tax sales

How tax lien sales work in Pendleton County, seat of Falmouth: 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
Mid-July, annually.
Format
In person
Registration
Two separate registrations are required, and both must be complete before sale day.
County office
859-654-3380
Every displayed fact carries a source badge. Verified Aug 23, 2026 against official county and state pages.How we verify
On this page

How Pendleton 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
Pendleton County Clerk
Frequency
annual
Typical timing
Mid-July, annually.
Registration
Two separate registrations are required, and both must be complete before sale day.
Next expected
between mid July and late August, 2026 (window; exact date posts closer to the sale)
Sale list
Delinquent tax bill search, Pendleton County Clerk
When it runs
Mid-July, annually. The Kentucky Department of Revenue's 2026 schedule of clerk delinquent property tax sale dates lists "PENDLETON 7/14/26", which is July 14, the earliest date any Kentucky county is permitted to hold its sale. The sale date, the sale specifics and the list of certificates of delinquency must be advertised in the local newspaper and posted on the clerk's website at least 30 days before the sale.
Registration and deposit

Two separate registrations are required, and both must be complete before sale day. At the state level, a third party purchaser who plans to buy more than three certificates in one county, more than five statewide, or to invest more than $10,000 must register with the Kentucky Department of Revenue on Form 62A370A with a $250 fee. Purchasing eligibility begins 60 days after the Department receives the application, and applications had to arrive by May 15, 2026 to cover every sale opening in mid-July. At the county level, every bidder must register with the Pendleton County Clerk by the deadline advertised with the sale notice, no matter how few certificates are wanted; the state thresholds do not apply here. The county filing includes the clerk's own registration form, a copy of the state certificate of registration where one is required, a list of the priority certificates the purchaser intends to acquire, a separate list of current-year certificates on which the purchaser has no priority claim, the registration fees, and deposits of 100 percent of the value of the priority certificates plus 25 percent of the value of the non-priority list. Per-bill fees at the sale are $5 for each certificate on the priority list and $10 for each certificate on the current-year list, subject to a $250 annual maximum per purchaser. The clerk decides which forms of payment are accepted, so call 859-654-3380 to confirm the registration deadline, the forms required and the payment terms for this county's sale.

Sale format and venue
Kentucky sells certificates of delinquency rather than deeds, and the Pendleton County Clerk conducts the sale, not the sheriff. The sheriff collects current-year bills and turns the uncollected ones over to the clerk at the close of business on April 15; those bills become certificates of delinquency, a lien against the property, and are eligible for sale 90 days later. The sale is live at the clerk's office rather than on an auction site, and no online bidding platform serves this county. Prior-year certificate holders are filled first: once those priority claims are allocated, the remaining certificates are sold in rounds, with the selection order set by a random drawing at the start of the sale and repeated each round. A purchaser who arrives after the drawing goes to the bottom of the order. Lot sizes scale with the size of the sale, starting at up to five certificates per lot where 500 or fewer are offered, and many clerks sell one certificate at a time for the first two or three rounds so everyone reaches the top of their list. Bidders may select only from the current-year list they filed at registration, and a purchaser who takes less than a full lot in three consecutive rounds is treated as having withdrawn. Payment for everything acquired is due at the close of the sale, the deposit is applied first, recording and assignment fees are added, and any unused deposit is refunded within 10 business days. Certificates left unsold after the sale may be bought from the clerk at any time afterward, with a $10 per-bill registration fee until the $250 annual cap is reached. Payments by delinquent taxpayers are accepted right up to the moment of the sale, so bills come off the list without warning. In person; registered purchasers report to the Pendleton County Clerk's office on sale day for instructions on where the sale will be held
Source: Kentucky Department of Revenue, 2026 clerk delinquent property tax sale dates (PDF)· Verified Aug 23, 2026

Pendleton County tax sale list and auction calendar

For Pendleton 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 Delinquent tax bill search, Pendleton County Clerk for the current advertised parcels, then recheck it before the auction.

  2. Register to bid

    Two separate registrations are required, and both must be complete before sale day. Full requirements are in the sale card above.

  3. Sale day

    Mid-July, annually. 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 Pendleton County Clerk as the source to confirm which parcels are actually offered.

Before you bid in Pendleton County

  1. Start with the live sale list

    Pull the current advertised parcels from Delinquent tax bill search, Pendleton County Clerk. Lists can change before the sale, so recheck the county source before you price a parcel.

  2. Confirm registration and deposit

    Two separate registrations are required, and both must be complete before sale day. At the state level, a third party purchaser who plans to buy more than three certificates in one county, more than five statewide, or to invest more than $10,000 must register with the Kentucky Department of Revenue on Form 62A370A with a $250 fee. Purchasing eligibility begins 60 days after the Department receives the application, and applications had to arrive by May 15, 2026 to cover every sale opening in mid-July. At the county level, every bidder must register with the Pendleton County Clerk by the deadline advertised with the sale notice, no matter how few certificates are wanted; the state thresholds do not apply here. The county filing includes the clerk's own registration form, a copy of the state certificate of registration where one is required, a list of the priority certificates the purchaser intends to acquire, a separate list of current-year certificates on which the purchaser has no priority claim, the registration fees, and deposits of 100 percent of the value of the priority certificates plus 25 percent of the value of the non-priority list. Per-bill fees at the sale are $5 for each certificate on the priority list and $10 for each certificate on the current-year list, subject to a $250 annual maximum per purchaser. The clerk decides which forms of payment are accepted, so call 859-654-3380 to confirm the registration deadline, the forms required and the payment terms for this county's sale.

  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)

Pendleton County Clerk

859-654-3380

233 Main Street, Room 1, P.O. Box 112, Falmouth, KY 41040

Official website

County notes

  • The Pendleton County Clerk is at 233 Main Street, Room 1, in Falmouth, with mail to P.O. Box 112, Falmouth, KY 41040. Office hours are Monday through Friday, 8:30 a.m. to 4:00 p.m., plus the second and last Saturday of the month from 8:30 a.m. to 12:00 p.m. except on holiday weekends. The office phone is 859-654-3380 and the fax is 859-654-5600.
  • The Kentucky Department of Revenue names pendleton.clerkinfo.net as the official home of this county's certificate of delinquency listings. The Delinquent Tax link on that site opens the advertised bill search, which is where the current-year list appears ahead of the sale.
  • Pendleton County holds its sale on July 14, the first day Kentucky law allows one, so its county registration deadline lands earlier in the summer than most of the state. Anyone planning to bid should have the state registration finished well before then, because purchasing eligibility does not start until 60 days after the Department of Revenue receives the application.
  • Sale-day practice varies by clerk. Some hand out paper copies of the certificates still available, others expect purchasers to pull the updated list online the night before or the morning of the sale. Confirm with the office at 859-654-3380 which applies here, along with the accepted forms of payment for deposits.
  • The clerk's office also handles redemptions after April 15, so a property owner can pay off a certificate at any point and additional penalties, fees and interest are added to what the clerk collects.

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 Pendleton 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 Pendleton County tax certificate sale?

Mid-July, annually. The Kentucky Department of Revenue's 2026 schedule of clerk delinquent property tax sale dates lists "PENDLETON 7/14/26", which is July 14, the earliest date any Kentucky county is permitted to hold its sale. The sale date, the sale specifics and the list of certificates of delinquency must be advertised in the local newspaper and posted on the clerk's website at least 30 days before the sale. 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 Pendleton 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 Pendleton County tax sale list?

Pendleton County posts its tax sale list at americanlandrecords.com. 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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