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Jefferson County Clerk’s Office
2016 Tax Bill Sale Procedures

The following procedure is revised and effective January 7, 2016: The Jefferson County Clerk’s Office (JCCO) will receive the official list of current year delinquent taxes from the Sheriff’s Office on April 15, 2016. The policy was revised pursuant to KRS 134. This statute can be reviewed at www.lrc.ky.gov/KRS/134-00/CHAPTER.HTM

The list of all delinquent tax bills from 2000-2015 can be accessed from our File Transfer Protocol (FTP) site at ftp://206.196.1.139
Follow this link for instructions on accessing the ftp site.

There will be a list of 2015 bills as advertised in the Courier Journal on June 15, 2016.  You can also use TaxMaster.net located on this website to review delinquent taxes on properties.

The following is a list of procedures that must be followed in order to participate in our tax sale as well as the format of the sale.     

  1. Any person who, in any calendar year:

    (a) Pays or plans to pay directly, indirectly, or through another or others, more than five (5) certificates of delinquency statewide;

    (b) Pays or plans to pay directly, indirectly, or through another or others, more than three (3) certificates of delinquency in any county; or

    (c) Invests or plans to invest directly, indirectly, or through another or others, more than ten thousand dollars ($10,000) in the payment of certificates of delinquency on a statewide basis in any calendar year; shall register with the department annually.

    Forms and instructions can be located on their website http://www.revenue.ky.gov/Property+Tax/.
  2. Finance and Administration Cabinet
    Department of Revenue
    Office of Property Valuation
    P O Box 1202
    Frankfort, KY 40602-1202
    502-564-8338

  3. To participate in the Lottery Sale, you must also register with the Jefferson County Clerk at least 1 week in advance of the sale (No later than July 8, 2016)  The sale date is July 15, 2016 beginning at 3:00 p.m. All participants must be present for the drawing.  The drawing will be held in Room 106 in Metro Hall, 527 W Jefferson Street.  There will be signs posted and if there is a change in the location, we will have someone there to point participants in the right direction

    • The fee for this registration is $10.00 per bill up to a maximum of $250.00 for the Lottery Sale or $5.00 per bill up to a maximum of $250.00 for the Priority Sale discussed below.  The most anyone will pay for participating in both sales is $250.00

    • You must sign and complete the form located on this page with the following information provided.

      a.) Purchaser's Name
      b.) Mailing Address (physical and P.O. Box)
      c.) Telephone Number

    • You must complete an affidavit affirming that the purchaser is not related to any other individual or entity that will be participating in the sale. The affidavit must be notarized.  If the purchaser is an entity, the purchaser shall provide the name of a contact person who can be reached at the address and phone number provided.
       
    • Each entity participating in the sale must have a separate
      representative.

    • You must provide a copy of your registration certificate from the Department of Revenue.


  4. Submission Lists for the Priority Sale: Up to 10 days prior to the sale date (no later than July 1, 2016) 3rd party purchasers with prior year certificates will be permitted to submit lists, electronically (MS Excel) using our Bill Submission Template located on this page; along with 100% of the funds to cover these lists (either by wire or certified check). This list will be to purchase 2015 bills for which they have priority to purchase due to prior year certificates of delinquency. The list must include the following information. Please be sure that the columns appear in the order we have listed in our template.

      • Parcel ID

      • 2015 tax bill number

      • Tax Year

      • Property Address

      • Current amount due for 2015 (as of the date of the sale)

      • Total of all certificates requested including the $28.00 fee for the assignment and recording of the Lis Pendens for each bill.

      • (Unreleased) Prior year for certificate bill number

        Please submit your registration forms and fees with your Priority Sale lists if you plan to participate in the Priority Sale, if not you can submit your registration with your Lottery Sale list.

        Deltax@JeffersonCountyClerk.org

    We will post the submission lists for these sales on our website as they are submitted. The bills appearing on these lists will be prepared for assignment and removed from the actual lottery sale list prior to the sale process being completed by the computer system. The assignments will be completed in a timely manner no earlier than the date of the sale.

  5. Submission of Lists of Certificates for the Lottery Sale – At the same time the registration sheet is submitted at least 1 week before the sale (July 8, 2016), an electronic list of certificates of delinquency you are interested in purchasing at the sale shall be submitted listing the bills in priority order and using our Bill Submission Template located on this page. The bills should be listed from most desirable to least desirable. The list should include the following information. Please be sure that the columns appear in the order we have in our template

    • Parcel ID

    • 2015 tax bill number

    • Tax Year

    • Property Address

    • Current amount due for 2015 (as of the date of the sale)

    • Total of all certificates requested including the $28.00 fee for the assignment and recording of the Lis Pendens for each bill.

    • A 25% deposit will be required when the list is submitted with the balance due when the sale is complete by either wire or certified funds. The deposit is based on the whole list of bills including the recording fees. 


    • REFUNDS – The JCCO will be happy to wire refunds if that is the method used by the 3rd Party to pay the 25% deposit. However, the 3rd Party’s wire information must be submitted at the time of the JCCO registration. There is space provided on the registration form located on this page.


  6. Due to the volume of bills in Jefferson County the sale will be conducted in the following manner.

Lists submitted with incorrect or extra formatting, extra columns, hidden data, or macros will not be accepted.  The file will be rejected and returned requesting that the format be corrected to match the template that is provided on this website. It is the responsibility of the 3rd Party Purchaser to return the file in the correct format within 24 hours of receiving the rejection.   

If you have questions, feel free to contact the Delinquent Tax Office at
502-574-6016.