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Tax Sale Atlas

Simpson County, KY tax sales

How tax lien sales work in Simpson County, seat of Franklin: 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
County office
270-586-8161
Every displayed fact carries a source badge. Verified Aug 23, 2026 against official county and state pages.How we verify
On this page

How Simpson 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
Simpson County Clerk
Frequency
annual
Next sale
Tax sale scheduled for September 8, 2026.
Next expected
between mid July and late August, 2026 (window; exact date posts closer to the sale)
Sale list
Simpson County delinquent property tax bill list
When it runs
Simpson County holds one certificate of delinquency sale a year, in late summer. The Kentucky Department of Revenue's 2026 clerk sale calendar lists the Simpson County tax sale date as 9/8/26. Statewide, clerk sales begin in mid-July and run through late October, with most counties selling between mid-July and the end of August. The Sheriff transfers uncollected bills to the Clerk at the close of business on April 15, and each county's sale specifics and full certificate listing must be advertised in the local newspaper at least 30 days before the sale date.
Registration and deposit

Register with the Kentucky Department of Revenue before you can buy anywhere in the state: mail application form 62A370A with a $250 registration fee payable to the Kentucky State Treasurer to the Office of Property Valuation, P.O. Box 1727, Frankfort, KY 40602-1727. Eligibility to acquire certificates begins 60 days after the Department receives the application, and the start date is printed on the Certificate of Registration. Questions go to 502-564-8368 or [email protected]. Then register separately with the Simpson County Clerk on the state schedule: registration material is due no later than 15 days before the sale, the list of current certificates of delinquency no later than 10 days before the sale, and the deposit no later than 5 days before the sale. Clerk registration fees are $5 for each certificate on the priority list and $10 for each certificate on the current list, capped at $250 total. The deposit is 100 percent of the value of each priority certificate plus the clerk's fees on it, and 25 percent of the value of each current certificate.

Sale format and venue
There is no online auction platform for this sale. The Simpson County Clerk conducts it at the office in Franklin, and registration material, the certificate list and the deposit are all delivered to the Clerk. Simpson County publishes its certificate of delinquency listing through the statewide Kentucky DTax site run by Software Management, LLC; that listing is a search and reference tool, and it states plainly that it is an information website only and that the County Clerk's office is the sole determinant of the actual dollar amounts applicable to each bill at the time of sale, so treat the posted amounts as indicative and confirm payoff figures with the Clerk. Prior year certificate holders and the taxing districts take priority over third party purchasers, so the certificates a newcomer can actually reach are the ones left after those claims are satisfied. Exact sale time, location and any county-specific bidding procedure come from the newspaper advertisement published at least 30 days ahead and from the Clerk's office at 270-586-8161.
Source: Kentucky Department of Revenue 2026 Clerk Delinquent Property Tax Sale Dates· Verified Aug 23, 2026

Simpson County tax sale list and auction calendar

For Simpson 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 Simpson County delinquent property tax bill list for the current advertised parcels, then recheck it before the auction.

  2. Register to bid

    Ask the county office how and when to register; many counties close registration days or weeks before the sale.

  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 Simpson County Clerk as the source to confirm which parcels are actually offered.

Before you bid in Simpson County

  1. Start with the live sale list

    Pull the current advertised parcels from Simpson 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

    Register with the Kentucky Department of Revenue before you can buy anywhere in the state: mail application form 62A370A with a $250 registration fee payable to the Kentucky State Treasurer to the Office of Property Valuation, P.O. Box 1727, Frankfort, KY 40602-1727. Eligibility to acquire certificates begins 60 days after the Department receives the application, and the start date is printed on the Certificate of Registration. Questions go to 502-564-8368 or [email protected]. Then register separately with the Simpson County Clerk on the state schedule: registration material is due no later than 15 days before the sale, the list of current certificates of delinquency no later than 10 days before the sale, and the deposit no later than 5 days before the sale. Clerk registration fees are $5 for each certificate on the priority list and $10 for each certificate on the current list, capped at $250 total. The deposit is 100 percent of the value of each priority certificate plus the clerk's fees on it, and 25 percent of the value of each current certificate.

  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)

Simpson County Clerk

270-586-8161

105 E Kentucky St, Franklin, KY 42134 (mailing: PO Box 268, Franklin, KY 42135-0268)

Official website

County notes

  • Austin Johnson is the Simpson County Clerk. The office is open Monday through Friday, 8 a.m. to 4 p.m., at 105 E Kentucky St in Franklin, and the mailing address is PO Box 268, Franklin, KY 42135-0268.
  • Two offices split the work in Kentucky: the Sheriff collects current year property taxes and turns the uncollected bills over to the County Clerk after April 15, and the Clerk is the office that sells and assigns certificates of delinquency.
  • Budget for two registrations and two deadlines. Department of Revenue approval takes 60 days from the date it receives the application, so a buyer aiming at a September sale in Simpson County needs to file in the spring, then meet the Clerk's 15, 10 and 5 day pre-sale deadlines for registration material, the current certificate list and the deposit.
  • The Simpson County list carries a mix of small city lots and rural acreage, with many bills under $250 and a handful above $2,500, and some bills are flagged as partially paid. Confirm the current payoff with the Clerk before committing a deposit.

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 Simpson 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 Simpson County tax certificate sale?

Simpson County holds one certificate of delinquency sale a year, in late summer. The Kentucky Department of Revenue's 2026 clerk sale calendar lists the Simpson County tax sale date as 9/8/26. Statewide, clerk sales begin in mid-July and run through late October, with most counties selling between mid-July and the end of August. The Sheriff transfers uncollected bills to the Clerk at the close of business on April 15, and each county's sale specifics and full certificate listing must be advertised in the local newspaper at least 30 days before the sale date. 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 Simpson 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 Simpson County tax sale list?

Simpson 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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Compare sale calendars, platforms, and rules across the state, or read the guides before you bid.

Kentucky tax salesDue diligence guide
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