The governing law
Kentucky is a tax lien state, and the instrument it sells is called a certificate of delinquency. The sheriff collects property taxes, then files every real property tax claim still unpaid on April 15 with the county clerk, which is the moment the claim becomes a certificate of delinquency. Each county clerk holds one sale a year on a date the Department of Revenue assigns, and the certificate earns 12 percent simple interest per year on the amount actually paid. Nothing is bid down and nothing is bid up: certificates sell at the amount due, and the contest is over who gets to buy which ones. Prior year certificate holders take their priority certificates first, and the rest are allocated to registered third-party purchasers in lots by random draw. A purchaser who wants more than three certificates in one county, more than five statewide, or who plans to invest more than 10,000 dollars in a year must hold a Department of Revenue certificate of registration before buying. Title comes only through a circuit court foreclosure, not a county deed auction. The governing law is KRS Chapter 134.
KRS Chapter 134
Read the statutePayment, Collection, and Refund of Taxes
KRS 134.015
Read the statuteDue dates, collection schedules, and penalties
KRS 134.122
Read the statuteTransfer of certificates of delinquency by sheriff to clerk
KRS 134.125
Read the statuteInterest on certificates of delinquency
KRS 134.126
Read the statuteDuties of the clerk regarding certificates of delinquency, fees
KRS 134.127
Read the statutePayment of amount due on certificate of delinquency to the clerk
KRS 134.128
Read the statuteProcess for sale of certificates of delinquency by clerks to third parties
KRS 134.129
Read the statuteRegistration for sale of certificates of delinquency with Department of Revenue
KRS 134.420
Read the statuteLien for taxes
KRS 134.452
Read the statuteThird-party purchaser fees and collection limitations
KRS 134.490
Read the statuteActions to collect or foreclose a certificate, notice duties, installment plans
KRS 134.546
Read the statuteCause of action on certificates of delinquency, sale and deed on foreclosure
KRS 134.549
Read the statuteSale of land obtained by a taxing unit, redemption by taxpayer
KRS 426.520
Read the statuteAppraisal of real property before judicial sale
KRS 426.530
Read the statuteRight of redemption after a judicial sale
103 KAR 5:180
Read the statuteProcedures for sale of certificates of delinquency by county clerks
103 KAR 5:190
Read the statuteState registration requirements and application process for purchasing certificates of delinquency
Want the mechanics in plain English instead of statute numbers? See how to buy in Kentucky, the redemption period, and the full Kentucky walkthrough.
Statute citations verified Aug 23, 2026. Statutes are amended; always confirm the current text at the official link before you rely on it.
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.