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Kentucky tax sales: the season preview

What's actually for sale

Kentucky sells tax lien certificates. 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.

The rate that decides your return

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)

The clock you're investing against

Sale schedule: 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

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

Where the sales happen

mostly in-person (county clerk sales; buyers are allocated certificates by random drawing / lot selection from submitted lists, not by competitive bidding). Lists post on the county's schedule, change as owners redeem, and registration typically closes before sale day — the investors who see the list first set the market.

Deep dives: Kentucky laws · Kentucky investing guide · Kentucky sale calendar. Law verified 2026-10-30.