Buying Certificate of Delinquency for Property Tax Bills

You can purchase prior year delinquent property tax bills all year round.  Please contact either the Clerk's Office at (859)392-1650 or the IT Department at (859)392-1460 to obtain a current list of bills for sale. There is a graduated service charge starting from 10 cents for the first 1,000 bills down to 2 cents per bill ater 50,000 bills or higher.  For detail on each bill, please use www.kcor.org , Public Access and Tax Bills screens.

Redeeming Sold Bills

Tax bills sold to the State of Kentucky's Finance Department can be redeemed in the Clerk's Office Room 102.  Bills sold to a third party can be redeemed by contacting the third party as directed by the bill detail shown in each bill through www.kcor.org Public Access and Tax Bills screens.

Paying Delinquent Tax Bills

Prior year delinquent tax bills neither sold or flagged by County Attorney may be paid in the Clerk's Office Room 102 at any time.  Please use www.kcor.org for correct pay off amount and/or to verify absence of County Attorney flags and (sold) certificate of delinquency lien on the tax bill.

County Attorney Flagged Bills

Tax bills flagged by County Attorney (e.g.: Foreclosure, Bankrupt, Escrow, Lien and Note) are excluded from the Delinquency Certificate Sale.  Please contact the County Attorney's Office at (859)491-0600 for these bills.  The County Attorney reserves the right to change any of these flags on any bill at any time so please contact the county attorney or use www.kcor.org to verify the bills you wish to pay or purchase.