Delinquent Tax  Information

The Department of Revenue is charged with the duty of administering the laws of Kentucky as they relate to tax administration and the collection of liquidated debts owed the state. Two important features of these administrative duties are the collection of delinquent taxes and other debts; and providing information to the public as authorized by statutes.

Due to the various exclusion provisions of the statutes and space constraints, the list is not all inclusive. To ensure that your name does not appear on the Department of Revenue Listing of Delinquent Debtors, please comply with Kentucky’s laws by timely filing and paying your state taxes and other debts owed to Kentucky.

The current year tax is collected at the Woodford County Sheriff’s Office. For information about the current tax bill or for the amount paid on a bill that is not delinquent please call the Woodford County Sheriff at (859) 252-1771 or visit their website at www.woodfordcountysheriff.org

Our office cannot accept partial payments on delinquent tax bills. If you are unable to make a full payment of your delinquent tax bill you may call the Woodford County Attorney’s Office to make payment arrangements. Their phone number is (859) 873-5001

Each year the County Clerk’s Office is responsible for conducting a tax sale on the delinquent tax bills. During the tax sale, the delinquent tax bills are eligible to be purchased by a third party. The tax sale may occur no earlier than 90 days and no later than 135 days after the bills have been turned over to the County Clerk’s Office. The actual date of the sale will be determined by the Revenue Department and will be posted on their website www.revenue.ky.gov. The delinquent bills must be advertised no more than 45 days and no less than 30 days before the tax sale.

2024 Tax Bill Sale Timeline (for 2023 Delinquent Taxes)

Delinquent Taxpayer Information

Delinquent taxes are paid in the Woodford County Clerk’s office during normal business hours. Acceptable forms of payment are cash, cashier’s check, money order and debit/credit card (American Express is not accepted) payable to the Woodford County Clerk. Please contact the office to verify current amount due before securing method of payment.

County Attorney Dates

Third Party Purchaser Dates

All dates are close of business. All paperwork must be submitted by mail or in person; none of the required documents will be accepted via fax or email.

May 15, 2024 – Third Party Purchasers may need to register with the Department of Revenue (DOR) by this date to be able to participate in the annual Clerk’s sale. (see page 2 for registration information)

August 20, 2024 – Last day for each third party purchaser to register with the County Clerk to be eligible to participate in clerk’s sale of priority or current year Certificates of Delinquency (see page 2 for registration information).

August 20, 2024 – Last day to submit list and payment of priority Certificates of Delinquency the purchaser intends to purchase. Payment should include 100% of the amount due for each certificate and the $30.00 lien assignment fee for each certificate listed.

August 20, 2024 – Last day to submit required deposit and list of current Certificates of Delinquency the purchaser is interested in purchasing at the sale, if the purchaser was properly registered by the August 15, 2024 deadline.

Deposit is 25% of the total from the list of current Certificates of Delinquency submitted by August 20, 2024

List must be prepared in order by tax bill number, lowest to highest.

Bankruptcy issues

KRS 134.128 provides that any Certificate of Delinquency involved in bankruptcy litigation in which the County Attorney or department has filed a claim shall be prohibited from being sold by the County Clerk. However, since local officials are not informed of these filings, third party purchasers are encouraged to do their own research before purchasing Certificates of Delinquency at a tax sale. A subscription, service known as “PACER”, can be utilized by third party purchasers to obtain up-to-date information about bankruptcy filings. Third party purchasers can obtain more information about this service by visiting: www.pacer.psc.uscourts.gov

2023 Year Tax Bills

The annual sale of current year Certificates of Delinquency will be held on Friday, August 30, 2024 at 10:00 AM in the at the Woodford County Courthouse located at 103 South Main Street, Versailles, KY.

The published notice of all current year Certificates of Delinquency will be advertised in The Woodford Sun published July 31, 2024 . A listing of these certificates will be available online at http://kydtax.smllc.us/. The website address for this listing will also be included in the published ad on July 31, 2024. A listing of these certificates will also be available online at Delinquent Tax List.

Third party purchasers may obtain delinquent tax information in our office during normal business hours

Questions pertaining to the annual sale process should be directed to
Darra Shipp or Sandra Jones at 859-873-3421.

Department of Revenue Registration

All persons who purchase or intend to purchase any Certificate of Delinquency that result in the person owning:

• more than five (5) certificates of delinquency statewide;
• more than three (3) certificates of delinquency in any county; or
• Invests or plans to invest more than $10,000 in the payment of Certificates of Delinquency statewide in a calendar year shall file an application with the Department of Revenue at least sixty (60) days prior to the purchase of any Certificate of Delinquency.

Application form and instructions for the revenue application for registration to purchase Certificates of Delinquency may be obtained by visiting http://www.revenue.ky.gov/Property/Pages/Third-Party-Purchaser.aspx . 

The final date for registration with the Department of Revenue is May 15, 2024.

County Clerk Registration

Ten (10 days before the date of the clerk’s annual sale, each individual or entity seeking to participate in the sale shall register with the County Clerk.

Registration form and fee submission deadline is close of business August 20, 2024. The information on the registration form for our county will satisfy KRS 134.126(5)(b).

Registration shall include:

• A copy of the Certificate of Registration from the Department of Revenue, if applicable
• Purchaser’s name
• Street address
• Mailing address if different from the street address
• Telephone number
• Email Address
• If the purchaser is an entity, the name of a contact person shall also be provided

Pursuant, in part, to KRS 134.126(5)(b), the clerk shall include, as part of the encumbrance recording fee, the information required by KRS 134.490(3)(e). This information will be required to be included with the County Clerk registration.

Multiple related entities or individuals, as determined by the Department of Revenue, will be prohibited from participating in the annual sale.

Registration fees shall be:

• $5.00 for each Certificate of Delinquency on a purchaser’s priority list AND
• $10.00 for each Certificate of Delinquency on a purchaser’s list of current Certificates of Delinquency

The total of fees paid shall not to exceed $250.00.

A purchaser shall not be required to pay an additional deposit if the certificate(s) of delinquency is included on both lists, and if both lists clearly indicate that the certificate(s) is included on both lists.

The registration fee is in addition to the 25% deposit. See Deposit section for additional information.

Purchase Process for Third-Party Purchasers with Prior Year Certificates

Ten (10) days before the date of the clerk’s annual sale, any individual or entity holding a Certificate(s) of Delinquency from a prior year shall submit a separate list of current year Certificates of Delinquency they wish to purchase that relate to the property for which they hold the prior year certificate of delinquency.

Priority lists and payment submission deadline is close of business August 20, 2024. None of the required documents via fax or email.

This list of bills you intend to purchase shall be clearly identified as a Prior Year Certificate of Delinquency list and shall include for each Certificate of Delinquency:

• The current year’s tax bill number;
• The prior year claims’ tax bill number;
• The prior year claim’s tax year;
• The book and page numbers where the prior year claim is filed, if applicable;
• The map ID or parcel number of the property

Payment shall be tendered at the time the third party purchaser submits the list.. This total amount shall include the amount due for each certificate and the $30.00 per certificate lien assignment and recording fee.

During the period between submission of the lists and our sale, we shall review the submitted lists to determine if the individual or entity that submitted the list holds the prior year claim for the most recent tax year. Priority is based on the most recent tax year regardless of the date purchased. The County Clerk shall apply the deposit to the payment of any Certificates of Delinquency purchased at the sale. The County Clerk shall refund any unused portion of the deposit to the purchaser no later than ten (10) business days after the completion of the sale.

Failure of a third party purchaser to properly and timely submit a purchase list or to include payment in full shall result in the loss of purchase priority established. Any priority rights not exercised during this phase of the sale will result in the certificate(s) of delinquency being placed in the annual sale to be held Friday, August 30, 2024.

Third Party Purchaser Lists of Current Certificates of Delinquency

Ten (10) days prior to the annual sale date, third party purchasers shall submit a list of the current Certificates of Delinquency they are interested in purchasing at the annual tax sale.

Current list submission deadline is close of business August 20, 2024. None of the required documents will be accepted via fax or email.

This list shall be clearly identified as a current year Certificate of Delinquency list and shall be prepared in order by tax bill number, lowest to highest and include the following for each Certificate of Delinquency:

• The current year’s tax bill number;
• The taxpayer name(s) as shown on the bill;
• The amount due for the Certificate of Delinquency;
• The map ID or parcel number of the property;
• Total amount due for all Certificates of Delinquency included on the list

Additionally, there is a $30.00 fee, per certificate, to cover the assignment and recording of the lien. This fee shall be paid the day of sale.

Deposit Requirements

The deposit shall be submitted to the County Clerk no later than seven (7) days prior to the annual sale date.

The Deadline to submit the deposit is close of business August 20, 2024.

A purchaser shall deposit funds with the county clerk at the time of the registration in the following amounts:

• 100% of the value of each Certificate of Delinquency included on the purchaser’s list of priority Certificate(s) of Delinquency;
• All clerk fees associated with each Certificate of Delinquency included on the purchaser’s list of priority certificate(s) of delinquency;
• Twenty-five (25) percent of the value of each Certificate of Delinquency included on the purchaser’s list of current Certificates of Delinquency

Payment shall be made by cash, cashier’s check, certified check, money order, company check or debit/credit card.

The County Clerk shall apply the deposit to payment of any Certificate of Delinquency purchased at the sale. Any unused portion of the deposit shall be refunded by the County Clerk no later than ten (10) business days after the completion of the sale.

Tax Sale Procedures

The sale shall be conducted in a manner similar to a professional sports draft with each purchaser having an opportunity to purchase certificates in turn through several rounds.

The order of selection shall be determined by a random drawing with the purchaser drawing the lowest number going first. The purchaser who draws the lowest number during the random drawing shall have the first turn to choose a certificate for purchase.

Thereafter, purchasers shall select lots to purchase in order based on the random drawing from lowest to highest.

The limit of one (1) Certificate of Delinquency may be purchased in each round by each purchaser.

A purchaser may withdraw from the sale at any time prior to completion of the sale. If a purchaser withdraws from the sale, the purchaser shall not make any further purchases in any later round of the sale. Another purchaser shall not take the place of the withdrawing purchaser.

General Information

All Certificates of Delinquency purchased will be assigned in the delinquent tax bill system and lodged for record in the encumbrance book. All third party purchasers will receive the original recorded Certificate of Delinquency, register receipts, and any applicable refund no later than ten (10) business days after the completion of the sale.

Releases and Assignments

Releases and/or assignments are to be executed in accordance with KRS 382.365. The fee to record a release or an assignment of a tax bill lien is $46.00, per lien, for a five (5) page document. Each additional page is $3.00 per page.