Jefferson County Clerk’s Office
Tax Bill Sale Procedures
The sale of 2011 tax bills will be held on July 18, 2012
- The following procedure is revised and effective January 31, 2012: The Jefferson County Clerk’s Office (JCCO) received the official list of current year delinquent taxes from the Sheriff’s Office on April 15, 2012. The policy was revised pursuant to KRS 134. This statute can be reviewed at www.lrc.ky.gov/KRS/134-00/CHAPTER.HTM .
- 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 - To participate in the Lottery Sale, you must also register with the Jefferson County Clerk at least 10 days in advance of the sale (No later than July 9, 2012) The sale date is July 18, 2012 beginning at 3:00 p.m. All participants must be present for the drawing. The drawing will be held in Room 106 in Metro Hall, 527 W Jefferson Street. There will be signs posted and if there is a change in the location, we will have someone there to point participants in the right direction.
- The fee for this registration is $10.00 per bill up to a maximum of $250.00 for the Lottery Sale or $5.00 per bill up to a maximum of $250.00 for the Priorty Sale discussed below. The most anyone will pay for participating in both sale is $250.00
- You must sign and complete the form located on this page 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 (no later than July 3, 2012) 3rd party purchasers with prior year certificates will be permitted to submit lists, electronically (MS Excel) using our Bill Submission Template located on this page; along with 100% of the funds to cover these lists (either by wire or certified check). This list will be to purchase 2011 bills for which they have priority to purchase due to prior year certificates of delinquency. The list must include the following information. Please be sure that the columns appear in the order we have listed in our template.
- Parcel ID
- 2011 tax bill number
- Tax Year
- Property Address
- Current amount due for 2011 (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
- Parcel ID
- 2011 tax bill number
- Tax Year
- Property Address
- Current amount due for 2011 (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. The deposit is based on the whole list of bills including the recording fees.
- Due to the volume of bills in Jefferson County the sale will be conducted in the following manner.
- We will hold a drawing of all participants present to determine the order of 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 1 for all rounds of the sale.
- Due to volume it would not be possible to complete this sale timely and efficiently 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. Each party will receive the next available bill on their list for all rounds until all of the bills are sold or all of the lists are exhausted.
- All funds must be either wired to our account or submitted by certified check or cashiers check made payable to the Jefferson County Clerk.
The list of all delinquent tax bills from 2000-2010 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 of 2011 bills as advertised in the Courier Journal on June 13, 2012. You can also use TaxMaster.net located on this website to review delinquent taxes on properties.
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.
502-564-8338
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 (July 9, 2012), an electronic list of certificates of delinquency you are interested in purchasing at the sale shall be submitted listing the bills in priority order and using our Bill Submission Template located on this page. 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 in our template
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