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Tax Sale Atlas

Perry County, KY tax sales

How tax lien sales work in Perry County, seat of Hazard: 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 registrations, in this order.
County office
(606) 436-4614
Every displayed fact carries a source badge. Verified Aug 23, 2026 against official county and state pages.How we verify
On this page

How Perry 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
Perry County Clerk
Frequency
annual
Next sale
Tax sale scheduled for September 8, 2026.
Registration
Two registrations, in this order.
Next expected
between mid July and late August, 2026 (window; exact date posts closer to the sale)
Sale list
Perry delinquent property tax bill list (PDF)
When it runs
One annual sale, held in early September. The Kentucky Department of Revenue calendar "COUNTY CLERK DELINQUENT PROPERTY TAX SALE DATES 2026" lists PERRY at 9/8/26, meaning September 8, 2026. That is later than the July 14 through August 28 window that covers most Kentucky counties, and Kentucky gives counties carrying delinquent unmined mineral or oil and gas bills an extra 60 days to schedule. The clerk must advertise the sale date at least 30 days ahead in the local newspaper, on the clerk's website and on the Department of Revenue website.
Registration and deposit

Two registrations, in this order. First 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: file application form 62A370A with a $250 fee, and allow the 60 day waiting period before you become eligible to buy. The Department states an application deadline of May 15, 2026 for the 2026 year. Second, register with the Perry County Clerk by the deadline the clerk advertises. This county step applies no matter how small your purchase, because the state thresholds do not carry over. The county packet takes the clerk's own registration form, a copy of the Department of Revenue certificate, a list of the priority certificates you intend to acquire, a separate list of current year certificates you hold no priority on, the registration fees, and deposits of 100 percent of the priority certificate value plus 25 percent of the non priority list. Fees at the sale run $5 per priority certificate and $10 per current year certificate, capped at $250 for the year. Call the Perry County Clerk at (606) 436-4614 for the county form, the accepted forms of payment and the exact registration cutoff.

Sale format and venue
Perry runs a live, in person sale at the county clerk's office, not an online auction, so there is no bidding platform to sign up for. Registered purchasers report to the Perry County Clerk on sale day for instructions on where the sale is held. Priority certificates are allocated first: a third party that bought a certificate on a property in a prior year holds first claim on the current year certificate for that same property, but only if the claim was itemized on the county registration. Everything left is then sold in rounds at a fixed lot size, with selection order set by a random drawing at the start of the sale and reused each round. Arrive before the drawing, because a registered purchaser who shows up late is placed at the bottom of the selection list. Recent Perry lists have carried well over two thousand current year real property bills, so expect the clerk to sell in lots once the opening rounds are done, and expect an announced time limit on each selection. You may only take certificates that appeared on the current year list you filed at registration. Payment for everything acquired is due at the close of the sale, your deposit is applied first, and any unused deposit is refunded within 10 business days. Certificates that go unsold can be bought from the clerk at any time afterward, subject to the same annual $250 registration fee cap. Kentucky does not follow the certificate sale with a county tax deed auction: a certificate holder that wants title files a foreclosure action in circuit court after a one year waiting period, and the Master Commissioner then appraises the property and sells it at public auction.
Source: Clerk Delinquent Property Tax Sale Dates 2026, Kentucky Department of Revenue· Verified Aug 23, 2026

Perry County tax sale list and auction calendar

For Perry 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 Perry delinquent property tax bill list (PDF) for the current advertised parcels, then recheck it before the auction.

  2. Register to bid

    Two registrations, in this order. 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 Perry County Clerk as the source to confirm which parcels are actually offered.

Before you bid in Perry County

  1. Start with the live sale list

    Pull the current advertised parcels from Perry delinquent property tax bill list (PDF). Lists can change before the sale, so recheck the county source before you price a parcel.

  2. Confirm registration and deposit

    Two registrations, in this order. First 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: file application form 62A370A with a $250 fee, and allow the 60 day waiting period before you become eligible to buy. The Department states an application deadline of May 15, 2026 for the 2026 year. Second, register with the Perry County Clerk by the deadline the clerk advertises. This county step applies no matter how small your purchase, because the state thresholds do not carry over. The county packet takes the clerk's own registration form, a copy of the Department of Revenue certificate, a list of the priority certificates you intend to acquire, a separate list of current year certificates you hold no priority on, the registration fees, and deposits of 100 percent of the priority certificate value plus 25 percent of the non priority list. Fees at the sale run $5 per priority certificate and $10 per current year certificate, capped at $250 for the year. Call the Perry County Clerk at (606) 436-4614 for the county form, the accepted forms of payment and the exact registration 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)

Perry County Clerk

(606) 436-4614

Perry County Courthouse, 1st Floor, 481 Main Street, Hazard, KY 41701; mailing address P.O. Box 150, Hazard, KY 41702

Official website

County notes

  • Wayne Napier is the Perry County Clerk. The office is on the first floor of the courthouse at 481 Main Street in Hazard, takes mail at P.O. Box 150, Hazard, KY 41702, and its fax is (606) 439-0557.
  • The clerk sells the certificates of delinquency; the sheriff collects the current year bills and transfers everything still unpaid to the clerk at the close of business on April 15. Certificates become eligible for sale to third parties 90 days after that transfer.
  • Perry advertises its certificates of delinquency on the statewide clerk listing site at kydtax.smllc.us rather than on the county website. The clerk's page on perrycountyky.gov covers vehicle registration and voter information only, so call the office for anything sale specific.
  • The published list marks each bill's type and mixes a small number of personal property bills in with the real property certificates. Check the type before you build a target list.
  • Kentucky limits how much one third party can take. Registration with the Department of Revenue is required above three certificates in a single county, five statewide, or $10,000 invested, and that state application carries a $250 fee plus a 60 day wait before any purchase can be made.
  • The sale date is advertised at least 30 days ahead, and the county registration cutoff falls before the sale itself. Confirm the cutoff with the clerk well ahead of the September sale date, because a purchaser who misses it cannot bid.
  • There is no county tax deed auction in Kentucky. A certificate holder that wants title files a foreclosure action in circuit court once the one year waiting period ends, and has 10 years from that point to start it.

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 Perry 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 Perry County tax certificate sale?

One annual sale, held in early September. The Kentucky Department of Revenue calendar "COUNTY CLERK DELINQUENT PROPERTY TAX SALE DATES 2026" lists PERRY at 9/8/26, meaning September 8, 2026. That is later than the July 14 through August 28 window that covers most Kentucky counties, and Kentucky gives counties carrying delinquent unmined mineral or oil and gas bills an extra 60 days to schedule. The clerk must advertise the sale date at least 30 days ahead in the local newspaper, on the clerk's website and on the Department of Revenue website. 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 Perry 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 Perry County tax sale list?

Perry 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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