Things to remember and really pay close attention to when checking for delinquent taxes:
A complete parcel id is 14 digits and consists of the district (2 digits), block (4 digits), lot (4 digits) and sub-lot (4 digits). The system also allows the search on the right side of the screen by block, lot, and sub-lot only. Be sure the field on the left side of the screen is clear when using the block, lot, and sub-lot search. The district number is a 2 digit number between 01 and 25. The sub-lot is typically 0000, but sometimes there are other numbers in the sub-lot. Usually, trailers and condos have a sub-lot; but there are other instances where there will be sub-lots.
State Seized Bills – these are bills that were paid by the Kentucky Finance and Administration cabinet in 2005, 2006, and 2007. They are flagged in the Lien Flag field with a “Z”. The “Z” will never go away; it will always be there, even after the bill is paid. If the bill is still due, there will be an amount due, if it is paid, it will show a payment on the screen.
Sold Bills – It is very important to pay close attention to the lien flags on these bills. When you see “Sold” on a bill, you must contact the 3rd Party in the Sold Information section. You can find the sold information section by clicking on the bill and scrolling down. There is also a field that says SOLD: “True” if the lien is still active or “False” if the lien has been released.
“L” – Landbank owned property. These bills are being exonerated to a “0” balance.
When a sold bill is released the lien flag will change to “Released” in the lien flag field. When you see this, it means the 3rd party has already received payment and has released the lien. The SOLD field will say “False”.
Comments – There is a comments section on the screen. This section will have comments about the status of the bill. The lien release date will show there on all bills from 2008 forward. If the lien has been voided for some reason, it will appear in this section as well.
You will also notice a column for “Suit Flag”. This column will let you know that the Co Attorney has filed some type of lawsuit or an answer to a lawsuit. It also shows flags for bankruptcy and payment plans. These flags do not mean that there is nothing owed on the property, they are simply to let us know that the property is involved in some kind of litigation; 99.9% of the time, we still collect these payments. We call the County Attorney before accepting payment on bills with these flags. The flags are as follows:
- “A” – Abandoned property – taxed at a higher rate.
- “O” – the County Attorney has filed an answer in some type of lawsuit
- “Y” – County Lawsuit
- “J” – Joint Lawsuit – Payment Plans are also flagged with “J”.
- “W” – County Attorney has filed an answer and cross-claim
- “T” – Twenty Parcel lawsuit
- “1” – Chapter 11 Bankruptcy
- “3” – Chapter 13 Bankruptcy
- “7” – Chapter 7 Bankruptcy
- “S” – Suspended from sale (Miscellaneous or waiver requests)
- “D” – Tax Delinquent Diversion Program (TDDP) (Program information can be found in KRS 99.727).
- “P” – Payment Plan
All delinquent real estate taxes must be paid with certified check, cashier’s check or money order made payable to the Jefferson County Clerk. We also accept Visa, Mastercard and Discover as well as cash.
