Franklin County Kentucky

County Clerk, Jeff Hancock

Delinquent Taxes

View & Print 2024 Tax Sale Procedures and Registration Form [PDF]

Same information found below

Franklin County Clerk 2024 Tax Bill Sale Timeline (for 2023 Delinquent Taxes)

April 15, 2024 Sheriff turns UNPAID tax bills over to County Clerk at the close of business
June 15, 2024 NOTICE in The State Journal that Certificates of Delinquency will be advertised
June 22, 2024 Advertisement in The State Journal of actual Certificates of Delinquency (Tax Roll)
July 23, 2024 9:00 a.m. Clerk’s Annual Sale of current year Certificates of Delinquency

County Attorney Dates

April 22, 2024 Last day for County Attorney to mail thirty (30) day notice
May 20, 2024 Last day for County Attorney to mail sixty (60) day notice
June 23, 2024 Last day for County Attorney to file a Protected List of Certificates of Delinquency with County Clerk

Third Party Purchaser Dates

ALL dates are close of business. Postmarks will NOT be accepted. Paperwork must be submitted by mail or in person. We will not accept any of the required documents via fax or email.

 May 15, 2024

 Third-Party Purchasers may need to register with the Department of Revenue (DOR) prior to being able to participate in the annual Clerk’s sale. This is the latest date that can show on your DOR registration as the date you may begin purchasing certificates of delinquency in 2023 and be eligible to participate in our sale on July 23, 2024. The Department of Revenue Registration information is provided on the next page.

 July 15, 2024 

 Last day for each Third Party Purchaser to register with the County Clerk to participate in Clerk’s sale of priority or current year certificates of delinquency

 July 15, 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

July 15, 2024

 Last day to submit a list of current Certificates of Delinquency the purchaser is interested in purchasing at the sale, along with completed registration packet by the July 12, 2024 deadline. The list must be prepared in order by tax bill number, lowest to highest

July 15, 2024

 The last day to submit the required deposit
Deposit is 25% of the total from the list of current Certificates of Delinquency submitted by July 12, 2024.

A registration form for our county and a form to satisfy KRS 134.126(5)(b) are included at the end of this packet.

Franklin County Clerk

Jeff Hancock

Office Hours

Monday - Friday: 8:00 AM - 4:30 PM

Saturday and Sunday:  Closed

View Holiday Closings
What forms of payment are accepted?
Payment shall be made by cashiers check, certified check or company check.
How many people from my company can participate in the tax sales?
We are accepting only one representative per company to participate in the tax sale.
Can you tell me about Third Party Purchaser Dates?

For the most current information on dates, view or download this PDF.

How does the sale process work?

The annual sale will be a lottery, serpentine style, with rounds as follows:

Rounds 1-2: 1 Bill
Rounds 3-4: 5 Bills
Rounds 5 and above: Up to 10 Bills

How can I view current delinquent tax bills?

Visit

Where can I download a certificate of delinquency registration form?

Click Here to download the form

What are the procedures for delinquent tax sales?

The annual sale of current year certificates of delinquency will be held at the Courthouse, Courtroom E, 222 St. Clair Street, Frankfort, KY 40601

 The published notice of all current year certificates of delinquency will be advertised in The State Journal.  After publication of the advertisement, a listing of these certificates will also be available online.  Our office will not provide lists of available bills.

Copies of all lists of priority certificates shall be available, by request, no later than forty-eight (48) hours prior to the sale. However, once the priority certificates have been approved, a comprehensive listing will be available. Purchasers may make request by contacting our office at 502-875-8702.

Third party purchasers may also obtain delinquent tax information in our office during normal business hours. Our office hours are Monday–Friday8:00-4:30.

Questions pertaining to the annual sale process should be directed to Jeff Hancock at 502-875-8702

Can you explain bankruptcy issues with delinquent tax sales?

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 often not informed timely of these filings, third party purchasers should be encouraged to do their own research before purchasing certificates of delinquency at a tax sale. A subscription service know as “PACER” can be utilized by third party purchasers to get up to date information about bankruptcy filings. Third party purchasers can obtain more information about this service by visiting www.pacer.psc.uscourts.gov

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