Delinquent Taxes
Frequently Asked Questions

Q: What is considered a delinquent real estate tax?

A: A tax is considered "delinquent" when the due date of a specific real estate tax assessment has passed and by statute any appeal rights have expired. Jefferson County real estate property tax notices are mailed out in late October or early November by the County Sheriff's Office and are payable to the County Sheriff's Office beginning November 1. They become delinquent on January 1, following their due date and are maintained and collected in the County Sheriff's Office until April 15. The Sheriff transfers any unpaid taxes to the Jefferson County Clerk's Office, accruing penalty and interest of 1% per month until paid.  Two additional notices are mailed by the County Attorney, June 1 and July 1.  The bills are advertised in the Courier Journal and the unpaid bills are sold approximately 30 days following the advertisement.

Q: Are there other costs that may be added to my tax liability after it becomes delinquent?

A: Yes. A delinquent tax collection fee and interest will be added to the total amount due when it becomes delinquent. Currently the fees are penalty (10%), cost of advertising (approx. $35), lien ($10), County Attorney (20%), County Clerk (10%), Sherriff's 10% add on fee and Sheriff's commission. The interest is calculated at a rate of 1% per month on the balance of tax due, until purchased or paid in full. A buyer may also add other costs to your bill.

Q: Can I pay my delinquent taxes in installments at the Jefferson County Clerk's Office?

A: Possibly.  Although the County Clerk is unable to accept partial payments, you can contact the Jefferson County Attorney’s Office to see if you qualify to participate in their payment program. 

Q: Where do I send my delinquent tax payment?

A: Delinquent taxes may be paid in person by visiting the Jefferson County Clerk's Office at Metro Hall, 527 W. Jefferson St., Suite 100A, Louisville, Kentucky. If you are unable to visit our office, full payment can be mailed by cashier's check, money order, or certified check to:

Jefferson County Clerk
527 W. Jefferson St, Suite 100A
Louisville, Kentucky, 40202

Q: Can I pay my delinquent tax with a personal check?

A: No. Delinquent tax payments must be made by cashier's check, money order, or certified check.

Q: Can I pay my delinquent taxes with a debit or credit card?

A: Yes. You may exercise the option of paying your delinquent tax liability by credit card. Currently Visa, Discover and MasterCard are accepted. We do not accept payments over the phone, to pay with a credit card you must present the card in the office at 527 W. Jefferson, Room 100.

Q: Can I pay my delinquent taxes in installments at the Jefferson County Clerk's Office?

A: No. At this time the delinquent tax system is not set up to accept partial payments. It is important to note that if partial payments were allowed, a lien would remain on your property until payment is made in full. Additionally, as long as a balance remains on your delinquent tax account, a third party could purchase your tax bill.

Q: Is a lien placed on my property when my taxes become delinquent?

A: Yes. A lien is filed against real property you own in Jefferson County. The lien is filed with the Jefferson County Clerk's Office and is a public record of the amount you owe. It could affect your ability to obtain credit or sell real estate. The cost of releasing the lien will be added to the delinquent tax account at the time the lien is filed. Currently the cost is $10.

Q: Who can lawfully purchase my delinquent tax bill?

A: Kentucky law allows any individual or company to purchase taxpayers' delinquent tax bills that have not been previously purchased by the state or sold and recorded in the Jefferson County Clerk's Office after the Sheriff turns the bills over the the JCCO.. The purchase can neither be anticipated nor prevented by the County Clerk.

Q: What happens when someone buys my delinquent
tax bill?

A: The tax bill is converted to a "Certificate of Delinquency" which the buyer will receive from the County Clerk's Office as a piece of paper or an electronic record. The buyer has fifty (50) days to give you notice he has bought your tax bill. Payment must be sent directly to the buyer, along with the associated penalties and interest assessed by the buyer. Once you pay the buyer, he will surrender the certificate to you, so that it may be presented to the County Clerk for lien release.

Q: How long do I have to pay the buyer?

A: The buyer may institute a foreclosure action in court against you for the unpaid debt one (1) year after the creation of the certificate of delinquency. However, some buyers may be in no hurry to collect the debt, given the high interest rates charged, and may simply hold the certificate as long as your equity in the property exceeds the tax debt. The statute of limitations for the certificate of delinquency is 10 years.

Q: Who do I pay if I can't locate the buyer?

A: Some buyers do change addresses without contacting the debtors. Contact the Jefferson County Clerk's Office at 574-6016 to verify the legal mailing address for the certificate of delinquency, then send a "registered" letter to the buyer at the verified address. If the letter is unclaimed, you may pay the Jefferson County Clerk your debt directly. The Clerk will release the lien on your property and deposit the funds in a bank to await the buyer's claims.

Q: Does the Jefferson County Clerk's Office report my delinquent taxes to a credit bureau?

A: No. However, mortgage companies and other creditors do contact the Jefferson County Clerk's Office to inquire about delinquent taxes. If your credit bureau report shows an open tax lien in error, you may obtain a copy of the lien release directly from the Jefferson County Clerk's Office at 574-6016.

Q: How long do I have to pay my delinquent taxes with the County Clerk's Office if no third party or the state buys the tax bill?

A: Delinquent taxes may remain indefinitely in the Jefferson County Clerk's Office, while accruing interest at the rate of 1% per month.

Q: What if I did not receive a tax notice and my taxes become delinquent, will the tax penalties be exonerated?

A: That depends. In some cases, tax bills may be sent to the wrong address. Property owners should expect to receive a yearly tax bill and need to follow up with the County Sheriff's Office if they do not get one. Contact the County Sheriff's Office at 574-5400 if you feel an error has been made.

The information listed on this website is provided for your convenience. Any amount due for taxes, fees and/or charges are 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