State laws / Kentucky
Kentucky tax sales: liens, deeds, rates & redemption
Quick answerKentucky sells tax lien certificates for unpaid property taxes. Lien buyers can earn 12% simple interest per year (1% per month), fixed by statute — no interest-rate bidding (KRS Chapter 134; see §§ 134.490, 134.549 confirming the 12% rate). Redemption: No fixed deed-state redemption window: the owner may pay/redeem until a foreclosure sale is completed. The certificate holder may not sue to foreclose until after a 1-year tolling period from delinquency (KRS 134.546); the lien itself remains valid for 11 years from delinquency Sales: Annual county clerk sales of certificates of delinquency each summer — sales run mid-July through October, with most counties selling mid-July through late August Governing law: Kentucky Revised Statutes, Chapter 134 (esp. §§ 134.125, 134.128, 134.420, 134.490, 134.546).
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Where to bid: mostly in-person (county clerk sales; buyers are allocated certificates by random drawing / lot selection from submitted lists, not by competitive bidding)
| What is sold | Tax lien certificates |
|---|---|
| Interest / penalty | 12% simple interest per year (1% per month), fixed by statute — no interest-rate bidding (KRS Chapter 134; see §§ 134.490, 134.549 confirming the 12% rate) |
| Redemption period | No fixed deed-state redemption window: the owner may pay/redeem until a foreclosure sale is completed. The certificate holder may not sue to foreclose until after a 1-year tolling period from delinquency (KRS 134.546); the lien itself remains valid for 11 years from delinquency |
| When sales happen | Annual county clerk sales of certificates of delinquency each summer — sales run mid-July through October, with most counties selling mid-July through late August |
| Governing law | Kentucky Revised Statutes, Chapter 134 (esp. §§ 134.125, 134.128, 134.420, 134.490, 134.546) |
| Investor notes | Certificates are called 'certificates of delinquency.' Allocation is by lottery/random drawing among registered buyers who submit priority and current-year lists with deposits — rates are never bid down. Holders must give statutory notice within 50 days of purchase and can only reach the property through a judicial foreclosure lawsuit. |
Sources
- https://legalclarity.org/can-someone-take-your-property-by-paying-the-taxes-in-kentucky/
- https://taxlien.io/rankings/
- https://law.justia.com/codes/kentucky/chapter-134/section-134-549/
Law verified 2026-10-30 against the sources above. Confirm current details with the county tax collector / clerk before bidding — counties can change dates and procedures.
Go deeper: all Kentucky counties · Kentucky sale calendar · Kentucky investing guide
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