LEGAL NOTICE TO JEFFERSON COUNTY, KENTUCKY TAXPAYERS
Pursuant to KRS 424.130, the Jefferson County Clerk, hereby announces that the 2022 Delinquent Property Tax bills will be offered for sale on July 21, 2023 at 3:00 p.m. in Room 106 at 527 W Jefferson Street (Metro Hall), Louisville, KY 40202
All sale participants as required by KRS 134.129, must register with the Department of Revenue at least 60 days prior to participating in any tax sale in Kentucky as well as complete the separate registration process with the Jefferson County Clerk. The registration fee for the Jefferson County Clerk is $5.00 per bill for each bill on the Priority list or $10.00 per bill for each bill on the Lottery list with a maximum registration fee of $250.00. Registration fees are non-refundable.
Third party purchasers holding a prior year certificate of delinquency shall submit an electronic (MS Excel) list of bills that they wish to purchase at least 10 days prior to the sale; no later than July 11, 2023. These bills will be removed from the lottery sale pool. The list shall include current year tax bill number, parcel ID number, property address, priority liens tax year and bill number as well as the current amount due including July 2023 interest and assignment/recording fees. These lists shall be submitted with payment in full by certified funds along with the proof of registration issued by the Department of Revenue and the registration form and fees required by the Jefferson County Clerk.
At least 5 days prior to the Lottery Sale, no later than July 14, 2023 anyone required to register by KRS 134.129 must submit proof of registration from the Department of Revenue along with their Jefferson County Clerk registration form and affidavit to participate in the Lottery Sale. At the time of registration an electronic (MS Excel) list of 2022 bills must be submitted in priority order with a 25% deposit as required by 103 KAR 5:180, by certified funds. The list shall include the 2022 tax bill number, the parcel ID, tax year, property address, the amount due including July 2023 interest and assignment/recording fees and the total of all certificates.
At 3:00 p.m. on July 21, 2023 the names of everyone who has registered or otherwise properly qualified and submitted a list shall be placed into a drawing to determine the order in which bills will be sold. The sale will then be processed electronically overnight.
For specific guidelines for the tax sale, the registration guidelines, bill submission template and the July 2023 amount due, please visit our website at WWW.JEFFERSONCOUNTYCLERK.ORG.
Third party purchasers will be issued a “Certificate of Delinquency” which represents a lien upon the real estate described on the face of the tax bill. Interest accrues at the rate of 12% per annum on the certificate from the date of issuance and will be recorded in the manner of a Lis Pendens. NOTE: All payments for delinquent taxes must be made by certified check, cashier’s check, or money order. Due to normal processing time, a small number of the bills listed in the advertisement may already be paid. The telephone number for the delinquent tax department is 502-574-6016. This sale applies to real estate bills only; no tangible bills will be sold.