2009 Tax Bill Sale Procedures

The following procedure is revised and effective June 17th, 2010: The Jefferson County Clerk’s Office (JCCO) will receive the official list of current year delinquent taxes from the Sheriff’s Office on April 15, 2010. The policy was revised pursuant to KRS 134. This statute can be reviewed at www.lrc.ky.gov/KRS/134-00/CHAPTER.HTM .

The list of all delinquent tax bills from 1998 - 2008 can be accessed from our File Transfer Protocol (FTP) site at ftp://206.196.1.139. Internet Explorer Version 7 users: follow this link on how to open FTP sites in I.E.v7 (PDF). There will be a list added in July 2010 including only 2009 bills.

The following is a list of procedures that must be followed in order to participate in our tax sale as well as the format of the sale.

If you plan to purchase 5 or more bills statewide, 3 or more bills in any one county or plan to invest $10,000 or more statewide you must register with the Department of Revenue annually. Forms and instructions can be located on their website http://www.revenue.ky.gov/Property+Tax/ .

Finance and Administration Cabinet
Department of Revenue
Office of Property Valuation
P O Box 1202
Frankfort, KY 40602-1202
502-564-8338

You must also register with the Jefferson County Clerk at least 10 days in advance of the sale (No later than July 26th) The sale date is August 5, 2010 beginning at 9:00 a.m.

The fee for this registration is $10.00 per bill up to a maximum of $250.00.
You must sign and complete a form with the following information provided.
a.) Purchaser’s Name
b.) Mailing Address (physical and P.O. Box)
c.) Telephone Number
You must complete an affidavit affirming that the purchaser is not related to any other individual or entity that will be participating in the sale. The affidavit must be notarized. If the purchaser is an entity, the purchaser shall provide the name of a contact person who can be reached at the address and phone number provided.
Each entity participating in the sale must have a separate representative.
You must provide a copy of your registration certificate from the Department of Revenue.

Fifteen business days prior to the sale date 3rd party purchasers with prior year certificates will be permitted to submit lists, electronically (MS Excel) along with 100% of the funds to cover these lists (either by wire or certified check). This list will be to purchase 2009 bills for which they have priority to purchase due to prior year certificates of delinquency. The list must include the following information. There is a template file on this site that should be used for submission. Please be sure that the columns appear in the order we have listed here.

Parcel ID
2009 tax bill number
Tax Year
Property Address
Current amount due for 2009 (as of the date of the actual sale)
Total of all certificates requested including the $28.00 fee for the assignment and recording of the Lis Pendens for each bill.
(Unreleased) Prior year certificate bill number

We will post the submission lists for these sales on our website as they are submitted. The bills appearing on these lists will be prepared for assignment and removed from the actual lottery sale list prior to the sale process being completed by the computer system. The assignments will be completed in a timely manner no earlier than the date of the sale.

4. Submission of Lists of Certificates for the Lottery Sale – At the same time the registration sheet is submitted at least 10 days before the sale, an electronic list of certificates of delinquency you are interested in purchasing at the sale shall be submitted listing the bills in priority order. The bills should be listed from most desirable to least desirable. The list should include the following information. Please be sure that the columns appear in the order we have listed here

Parcel ID
2009 tax bill number
Tax Year
Property Address
Current amount due for 2009 (as of the date of the sale)
Total of all certificates requested including the $28.00 fee for the assignment and recording of the Lis Pendens for each bill.
A 25% deposit will be required when the list is submitted with the balance due when the sale is complete by either wire or certified funds.

Due to the volume of bills in Jefferson County the sale will be conducted in the following manner.

Each entity will be allowed to pull a number to determine the order of priority for the sale. Each entity will be allowed to purchase bills in this order until all bills are sold.
Bills will be sold in lots of 25 for the first 4 rounds and in subsequent rounds in lots not to exceed 2% of the total number of certificates included in the pool for sale. (This is subject to change per HB262 depending on the number of bills left to sell)
Due to volume it would not be possible to complete this sale with all parties present. The lists should be submitted in priority order so that we can determine which bills will be assigned to each 3rd party. (e.g. Entity number 1 will be assigned the first 25 bills on their priority list; entity number 2 will be assigned the first 25 bills on their priority list that did not appear on entity number 1’s priority list and so on.) After round 4 we will start assigning bills in 2% lots until all bills on the submitted lists are assigned.
All funds must be either wired to our account or submitted by certified check, cashier’s check or money order made payable to the Jefferson County Clerk.

If you have questions, feel free to contact the Delinquent Tax Office at 502-574-6016.

The information listed on this website is provided for your convenience. Any amount due for taxes, fees and/or charges is subject to change and will be based on the current amount due at the time of payment. The Jefferson County Clerk’s Office is not responsible for information or data obtained from unofficial dated sources. A certified copy may be obtained in person at the following address:

Metro Hall,
Office of the Jefferson County Clerk
527 West Jefferson St
Room 100A
Louisville, KY 40202