Tax Lien
Statute: Ky. Rev. Stat. § 134.128 Delinquent Tax Bill Over-The-Counter Purchase Available
Kentucky Tax Sale Auctions & OTC Lands
Kentucky county clerks sell certificates of delinquency (tax bills) earning 12% interest. Third-party buyers can enforce collection after one year. Explore all 120 counties below for auction schedules, online bidding portals, and over-the-counter purchases.
State Legal Rules
Statutory Return: 12% Annual Statutory Interest + Attorney Fees
Redemption: 1 Year before Foreclosure Filing
Primary Platform: In-Person County Clerk Lottery / Sale
All 120 Counties in Kentucky
Click any county for direct platform links, required deposit amounts, and lands available lists.
Jefferson County
Pop: 772.144
Platform: In-Person County Clerk Lottery / Sale
Official: Jefferson County Clerk & Sheriff
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Fayette County
Pop: 320.154
Platform: In-Person County Clerk Lottery / Sale
Official: Fayette County Clerk & Sheriff
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Kenton County
Pop: 171.321
Platform: In-Person County Clerk Lottery / Sale
Official: Kenton County Clerk & Sheriff
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Warren County
Pop: 142.229
Platform: In-Person County Clerk Lottery / Sale
Official: Warren County Clerk & Sheriff
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Boone County
Pop: 140.496
Platform: In-Person County Clerk Lottery / Sale
Official: Boone County Clerk & Sheriff
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Hardin County
Pop: 112.273
Platform: In-Person County Clerk Lottery / Sale
Official: Hardin County Clerk & Sheriff
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Daviess County
Pop: 103.458
Platform: In-Person County Clerk Lottery / Sale
Official: Daviess County Clerk & Sheriff
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Madison County
Pop: 96.735
Platform: In-Person County Clerk Lottery / Sale
Official: Madison County Clerk & Sheriff
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Campbell County
Pop: 93.702
Platform: In-Person County Clerk Lottery / Sale
Official: Campbell County Clerk & Sheriff
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Bullitt County
Pop: 84.863
Platform: In-Person County Clerk Lottery / Sale
Official: Bullitt County Clerk & Sheriff
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Christian County
Pop: 72.032
Platform: In-Person County Clerk Lottery / Sale
Official: Christian County Clerk & Sheriff
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Oldham County
Pop: 70.183
Platform: In-Person County Clerk Lottery / Sale
Official: Oldham County Clerk & Sheriff
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McCracken County
Pop: 67.428
Platform: In-Person County Clerk Lottery / Sale
Official: McCracken County Clerk & Sheriff
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Pulaski County
Pop: 66.191
Platform: In-Person County Clerk Lottery / Sale
Official: Pulaski County Clerk & Sheriff
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Laurel County
Pop: 63.296
Platform: In-Person County Clerk Lottery / Sale
Official: Laurel County Clerk & Sheriff
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Scott County
Pop: 60.168
Platform: In-Person County Clerk Lottery / Sale
Official: Scott County Clerk & Sheriff
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Pike County
Pop: 55.973
Platform: In-Person County Clerk Lottery / Sale
Official: Pike County Clerk & Sheriff
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Jessamine County
Pop: 55.017
Platform: In-Person County Clerk Lottery / Sale
Official: Jessamine County Clerk & Sheriff
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Franklin County
Pop: 51.644
Platform: In-Person County Clerk Lottery / Sale
Official: Franklin County Clerk & Sheriff
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Shelby County
Pop: 49.515
Platform: In-Person County Clerk Lottery / Sale
Official: Shelby County Clerk & Sheriff
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Boyd County
Pop: 47.826
Platform: In-Person County Clerk Lottery / Sale
Official: Boyd County Clerk & Sheriff
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Nelson County
Pop: 47.730
Platform: In-Person County Clerk Lottery / Sale
Official: Nelson County Clerk & Sheriff
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Barren County
Pop: 45.008
Platform: In-Person County Clerk Lottery / Sale
Official: Barren County Clerk & Sheriff
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Hopkins County
Pop: 44.929
Platform: In-Person County Clerk Lottery / Sale
Official: Hopkins County Clerk & Sheriff
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Henderson County
Pop: 44.119
Platform: In-Person County Clerk Lottery / Sale
Official: Henderson County Clerk & Sheriff
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Calloway County
Pop: 38.280
Platform: In-Person County Clerk Lottery / Sale
Official: Calloway County Clerk & Sheriff
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Clark County
Pop: 37.304
Platform: In-Person County Clerk Lottery / Sale
Official: Clark County Clerk & Sheriff
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Whitley County
Pop: 36.825
Platform: In-Person County Clerk Lottery / Sale
Official: Whitley County Clerk & Sheriff
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Graves County
Pop: 36.461
Platform: In-Person County Clerk Lottery / Sale
Official: Graves County Clerk & Sheriff
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Greenup County
Pop: 35.221
Platform: In-Person County Clerk Lottery / Sale
Official: Greenup County Clerk & Sheriff
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Floyd County
Pop: 34.423
Platform: In-Person County Clerk Lottery / Sale
Official: Floyd County Clerk & Sheriff
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Marshall County
Pop: 31.744
Platform: In-Person County Clerk Lottery / Sale
Official: Marshall County Clerk & Sheriff
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Boyle County
Pop: 30.988
Platform: In-Person County Clerk Lottery / Sale
Official: Boyle County Clerk & Sheriff
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Muhlenberg County
Pop: 30.568
Platform: In-Person County Clerk Lottery / Sale
Official: Muhlenberg County Clerk & Sheriff
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Meade County
Pop: 30.131
Platform: In-Person County Clerk Lottery / Sale
Official: Meade County Clerk & Sheriff
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Knox County
Pop: 29.794
Platform: In-Person County Clerk Lottery / Sale
Official: Knox County Clerk & Sheriff
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Montgomery County
Pop: 28.527
Platform: In-Person County Clerk Lottery / Sale
Official: Montgomery County Clerk & Sheriff
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Logan County
Pop: 28.283
Platform: In-Person County Clerk Lottery / Sale
Official: Logan County Clerk & Sheriff
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Woodford County
Pop: 27.268
Platform: In-Person County Clerk Lottery / Sale
Official: Woodford County Clerk & Sheriff
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Perry County
Pop: 27.133
Platform: In-Person County Clerk Lottery / Sale
Official: Perry County Clerk & Sheriff
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Grayson County
Pop: 26.825
Platform: In-Person County Clerk Lottery / Sale
Official: Grayson County Clerk & Sheriff
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Taylor County
Pop: 26.443
Platform: In-Person County Clerk Lottery / Sale
Official: Taylor County Clerk & Sheriff
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Carter County
Pop: 26.366
Platform: In-Person County Clerk Lottery / Sale
Official: Carter County Clerk & Sheriff
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Grant County
Pop: 25.619
Platform: In-Person County Clerk Lottery / Sale
Official: Grant County Clerk & Sheriff
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Harlan County
Pop: 25.324
Platform: In-Person County Clerk Lottery / Sale
Official: Harlan County Clerk & Sheriff
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Lincoln County
Pop: 24.776
Platform: In-Person County Clerk Lottery / Sale
Official: Lincoln County Clerk & Sheriff
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Anderson County
Pop: 24.613
Platform: In-Person County Clerk Lottery / Sale
Official: Anderson County Clerk & Sheriff
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Rowan County
Pop: 24.409
Platform: In-Person County Clerk Lottery / Sale
Official: Rowan County Clerk & Sheriff
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Ohio County
Pop: 23.626
Platform: In-Person County Clerk Lottery / Sale
Official: Ohio County Clerk & Sheriff
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Bell County
Pop: 23.317
Platform: In-Person County Clerk Lottery / Sale
Official: Bell County Clerk & Sheriff
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Mercer County
Pop: 23.097
Platform: In-Person County Clerk Lottery / Sale
Official: Mercer County Clerk & Sheriff
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Johnson County
Pop: 22.116
Platform: In-Person County Clerk Lottery / Sale
Official: Johnson County Clerk & Sheriff
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Allen County
Pop: 21.788
Platform: In-Person County Clerk Lottery / Sale
Official: Allen County Clerk & Sheriff
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Breckinridge County
Pop: 21.124
Platform: In-Person County Clerk Lottery / Sale
Official: Breckinridge County Clerk & Sheriff
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Spencer County
Pop: 20.531
Platform: In-Person County Clerk Lottery / Sale
Official: Spencer County Clerk & Sheriff
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Letcher County
Pop: 20.423
Platform: In-Person County Clerk Lottery / Sale
Official: Letcher County Clerk & Sheriff
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Simpson County
Pop: 20.195
Platform: In-Person County Clerk Lottery / Sale
Official: Simpson County Clerk & Sheriff
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Bourbon County
Pop: 20.134
Platform: In-Person County Clerk Lottery / Sale
Official: Bourbon County Clerk & Sheriff
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Marion County
Pop: 19.834
Platform: In-Person County Clerk Lottery / Sale
Official: Marion County Clerk & Sheriff
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Hart County
Pop: 19.724
Platform: In-Person County Clerk Lottery / Sale
Official: Hart County Clerk & Sheriff
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Clay County
Pop: 19.648
Platform: In-Person County Clerk Lottery / Sale
Official: Clay County Clerk & Sheriff
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Wayne County
Pop: 19.580
Platform: In-Person County Clerk Lottery / Sale
Official: Wayne County Clerk & Sheriff
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Harrison County
Pop: 19.415
Platform: In-Person County Clerk Lottery / Sale
Official: Harrison County Clerk & Sheriff
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Adair County
Pop: 19.264
Platform: In-Person County Clerk Lottery / Sale
Official: Adair County Clerk & Sheriff
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Russell County
Pop: 18.279
Platform: In-Person County Clerk Lottery / Sale
Official: Russell County Clerk & Sheriff
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Garrard County
Pop: 17.829
Platform: In-Person County Clerk Lottery / Sale
Official: Garrard County Clerk & Sheriff
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McCreary County
Pop: 17.050
Platform: In-Person County Clerk Lottery / Sale
Official: McCreary County Clerk & Sheriff
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Mason County
Pop: 16.841
Platform: In-Person County Clerk Lottery / Sale
Official: Mason County Clerk & Sheriff
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Rockcastle County
Pop: 16.190
Platform: In-Person County Clerk Lottery / Sale
Official: Rockcastle County Clerk & Sheriff
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Lawrence County
Pop: 16.000
Platform: In-Person County Clerk Lottery / Sale
Official: Lawrence County Clerk & Sheriff
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Henry County
Pop: 15.973
Platform: In-Person County Clerk Lottery / Sale
Official: Henry County Clerk & Sheriff
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Casey County
Pop: 15.918
Platform: In-Person County Clerk Lottery / Sale
Official: Casey County Clerk & Sheriff
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Fleming County
Pop: 15.442
Platform: In-Person County Clerk Lottery / Sale
Official: Fleming County Clerk & Sheriff
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Larue County
Pop: 15.303
Platform: In-Person County Clerk Lottery / Sale
Official: Larue County Clerk & Sheriff
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Pendleton County
Pop: 14.810
Platform: In-Person County Clerk Lottery / Sale
Official: Pendleton County Clerk & Sheriff
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Trigg County
Pop: 14.369
Platform: In-Person County Clerk Lottery / Sale
Official: Trigg County Clerk & Sheriff
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Morgan County
Pop: 14.283
Platform: In-Person County Clerk Lottery / Sale
Official: Morgan County Clerk & Sheriff
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Estill County
Pop: 13.936
Platform: In-Person County Clerk Lottery / Sale
Official: Estill County Clerk & Sheriff
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Knott County
Pop: 13.659
Platform: In-Person County Clerk Lottery / Sale
Official: Knott County Clerk & Sheriff
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Union County
Pop: 13.106
Platform: In-Person County Clerk Lottery / Sale
Official: Union County Clerk & Sheriff
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Jackson County
Pop: 13.104
Platform: In-Person County Clerk Lottery / Sale
Official: Jackson County Clerk & Sheriff
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Bath County
Pop: 12.975
Platform: In-Person County Clerk Lottery / Sale
Official: Bath County Clerk & Sheriff
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Lewis County
Pop: 12.973
Platform: In-Person County Clerk Lottery / Sale
Official: Lewis County Clerk & Sheriff
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Powell County
Pop: 12.972
Platform: In-Person County Clerk Lottery / Sale
Official: Powell County Clerk & Sheriff
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Breathitt County
Pop: 12.953
Platform: In-Person County Clerk Lottery / Sale
Official: Breathitt County Clerk & Sheriff
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Webster County
Pop: 12.726
Platform: In-Person County Clerk Lottery / Sale
Official: Webster County Clerk & Sheriff
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Caldwell County
Pop: 12.551
Platform: In-Person County Clerk Lottery / Sale
Official: Caldwell County Clerk & Sheriff
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Todd County
Pop: 12.494
Platform: In-Person County Clerk Lottery / Sale
Official: Todd County Clerk & Sheriff
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Edmonson County
Pop: 12.448
Platform: In-Person County Clerk Lottery / Sale
Official: Edmonson County Clerk & Sheriff
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Butler County
Pop: 12.375
Platform: In-Person County Clerk Lottery / Sale
Official: Butler County Clerk & Sheriff
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Washington County
Pop: 12.267
Platform: In-Person County Clerk Lottery / Sale
Official: Washington County Clerk & Sheriff
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Green County
Pop: 11.468
Platform: In-Person County Clerk Lottery / Sale
Official: Green County Clerk & Sheriff
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Owen County
Pop: 11.313
Platform: In-Person County Clerk Lottery / Sale
Official: Owen County Clerk & Sheriff
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Monroe County
Pop: 11.306
Platform: In-Person County Clerk Lottery / Sale
Official: Monroe County Clerk & Sheriff
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Magoffin County
Pop: 11.228
Platform: In-Person County Clerk Lottery / Sale
Official: Magoffin County Clerk & Sheriff
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Carroll County
Pop: 10.987
Platform: In-Person County Clerk Lottery / Sale
Official: Carroll County Clerk & Sheriff
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Martin County
Pop: 10.928
Platform: In-Person County Clerk Lottery / Sale
Official: Martin County Clerk & Sheriff
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Metcalfe County
Pop: 10.482
Platform: In-Person County Clerk Lottery / Sale
Official: Metcalfe County Clerk & Sheriff
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Leslie County
Pop: 9864
Platform: In-Person County Clerk Lottery / Sale
Official: Leslie County Clerk & Sheriff
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Lyon County
Pop: 9187
Platform: In-Person County Clerk Lottery / Sale
Official: Lyon County Clerk & Sheriff
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Clinton County
Pop: 9148
Platform: In-Person County Clerk Lottery / Sale
Official: Clinton County Clerk & Sheriff
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McLean County
Pop: 9054
Platform: In-Person County Clerk Lottery / Sale
Official: McLean County Clerk & Sheriff
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Crittenden County
Pop: 8974
Platform: In-Person County Clerk Lottery / Sale
Official: Crittenden County Clerk & Sheriff
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Hancock County
Pop: 8920
Platform: In-Person County Clerk Lottery / Sale
Official: Hancock County Clerk & Sheriff
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Livingston County
Pop: 8892
Platform: In-Person County Clerk Lottery / Sale
Official: Livingston County Clerk & Sheriff
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Gallatin County
Pop: 8792
Platform: In-Person County Clerk Lottery / Sale
Official: Gallatin County Clerk & Sheriff
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Trimble County
Pop: 8607
Platform: In-Person County Clerk Lottery / Sale
Official: Trimble County Clerk & Sheriff
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Bracken County
Pop: 8426
Platform: In-Person County Clerk Lottery / Sale
Official: Bracken County Clerk & Sheriff
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Nicholas County
Pop: 7686
Platform: In-Person County Clerk Lottery / Sale
Official: Nicholas County Clerk & Sheriff
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Ballard County
Pop: 7582
Platform: In-Person County Clerk Lottery / Sale
Official: Ballard County Clerk & Sheriff
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Lee County
Pop: 7293
Platform: In-Person County Clerk Lottery / Sale
Official: Lee County Clerk & Sheriff
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Elliott County
Pop: 7245
Platform: In-Person County Clerk Lottery / Sale
Official: Elliott County Clerk & Sheriff
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Fulton County
Pop: 6338
Platform: In-Person County Clerk Lottery / Sale
Official: Fulton County Clerk & Sheriff
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Menifee County
Pop: 6286
Platform: In-Person County Clerk Lottery / Sale
Official: Menifee County Clerk & Sheriff
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Wolfe County
Pop: 6282
Platform: In-Person County Clerk Lottery / Sale
Official: Wolfe County Clerk & Sheriff
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Cumberland County
Pop: 6000
Platform: In-Person County Clerk Lottery / Sale
Official: Cumberland County Clerk & Sheriff
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Carlisle County
Pop: 4704
Platform: In-Person County Clerk Lottery / Sale
Official: Carlisle County Clerk & Sheriff
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Hickman County
Pop: 4447
Platform: In-Person County Clerk Lottery / Sale
Official: Hickman County Clerk & Sheriff
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Owsley County
Pop: 4001
Platform: In-Person County Clerk Lottery / Sale
Official: Owsley County Clerk & Sheriff
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Robertson County
Pop: 2313
Platform: In-Person County Clerk Lottery / Sale
Official: Robertson County Clerk & Sheriff
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How Tax Sales Operate in Kentucky
Under Ky. Rev. Stat. § 134.128, delinquent property taxes follow a precise statutory timeline. Understanding the difference between bidding on Tax Lien and purchasing over-the-counter is essential for investors.
Bidding & Auction Process
Auctions are conducted online via In-Person County Clerk Lottery / Sale or in person by the County Clerk & Sheriff. Winning bidders are required to tender payment via wire transfer, certified check, or ACH within statutory deadlines.
Over-The-Counter Lands (Delinquent Tax Bill Over-The-Counter Purchase)
In Kentucky, unsold properties or tax lien certificates become available as Delinquent Tax Bill Over-The-Counter Purchase. Buyers can purchase these parcels directly over-the-counter without attending an open outcry auction.
Investor Auction Liquidity
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