**ATTENTION** Delinquent Tax Bills Released from TDDP
In 2017, pursuant to KRS 99.727, Louisville/Jefferson County Metro Council (“Metro Council”) and the Louisville and Jefferson County Landbank Authority, Inc. (the “Landbank”) established a Tax Delinquency Diversion Program (“TDDP”) for blighted property in Jefferson County. Pursuant to this TDDP program, effective January 1, 2018, delinquent tax bills for real properties located in certain census blocks designated by Metro Council and the Landbank were “flagged” and made unavailable for purchase by third parties for a period of five years. Bills that were originally flagged as part of TDDP were eligible to be unflagged and sold beginning January 1, 2023. However, in December, 2022, pursuant to Resolution No. 152 Series 2022, Metro Council renewed TDDP for an additional five year period. As part of that process, the Landbank again designated the properties covered by the renewed TDDP. A large percentage of the previously flagged and protected bills remain protected under the renewal.
Click here to download the TDDP (bills not extended) List.However, a significant number of previously flagged and protected tax bills are not covered by the renewed TDDP. Those bills are no longer protected by TDDP and will be sold during the July 21, 2023 Tax Lottery sale (KRS 134.128) (the “Tax Sale”).
A list of the available bills will be posted prior to the Tax Sale. Bills which were previously protected under TDDP but which are no longer protected and are now eligible for sale will be identified in Taxmaster with the suit flag of “X”.
All bills which remain protected under the TDDP renewal (as well as bills which were not previously protected but are now) will be identified with the suit flag of “D”.
For your convenience, Tax Master records now have a link to the corresponding delinquent tax document in our On-line Land Records, (http://search.jeffersondeeds.com/), beginning June of 2017 and forward.
TaxMaster.net is the application we use to store and track all delinquent taxes. It will include unpaid bills, paid bills, and bills that have been sold to 3rd parties. There is a link to the TaxMaster Instructions document located on this page that will help answer some of your questions.
If you have any questions or would like training on TaxMaster.net, please contact the office at 502-574-5884 or by email to SHale@JeffersonCountyClerk.org.
IMPORTANT NOTICE ON TAX LIENS
Customers should be aware that the information contained in these files is produced by the Jefferson County Sheriff’s Office pertaining to tax claims generating liens under KRS 134.420 (1).
These tax claims are in some instances not the final determination of tax liability for a tax year, and are subject to ongoing review, such as exoneration by the county attorney.
Customers should take notice of special designations in these files on certain parcels that the clerk’s office uses to identify claims that may have an extra degree of complication. Complete information is available at the Professional License and Delinquent Tax Department in Room 100A of Metro Hall at 527 W. Jefferson Street, Louisville, KY 40202.In a few instances, there is a possibility a search of parcel for tax claims conducted several months previously may be superseded. It is recommended that a tax claims search be conducted in the same time period as a real estate closing to minimize any potential problems or miscalculations.
Mail all documentation to:
Jefferson County Clerk
Attn: Delinquent Tax Department
527 W Jefferson Rm 100
Louisville, KY 40202