Delinquent Tax Collection

The Delinquent Tax Division in the County Attorney's Office collects unpaid certificates of delinquency, sends notices of delinquency, works with delinquent taxpayers by entering into payment agreements to protect the taxpayer's property, and enforces liens held by the County for tax bills in which the County is responsible to collect. The tax bills collected by the County also include tax for other taxing authorities, such as, the state, school, library, health department, extension service and volunteer fire departments.

Overview of Tax Collection Process

1. Mailing of Tax Bills & Collection by Sheriff

The Sheriff's Office sends the county tax bills in the fall, typically in September, of each year. The tax bill is due by December 31st of that year. Any bill that remains unpaid as of January 1st of the next year is considered a delinquent tax and constitutes a lien held by the County. As of January 1st, unpaid bills begin to accrue additional penalties, interest and fees, pursuant to Chapter 134 of the Kentucky Revised Statutes. The Sheriff's Office is responsible for the collection and enforcement of property taxes until April 15th of the following year. 

2. Transfer of Unpaid Tax Bills

On or about April 15th, the Sheriff's Office transfers all unpaid tax bills to the County Clerk's Office where they become certificates of delinquency. At this time, various penalties, fees and interest get added to the tax bill pursuant to Kentucky law. Additionally, the County Attorney's Office then becomes primarily responsible for the collection and enforcement of unpaid certificates of delinquency.

3. Notice of Delinquency & Collection by County Attorney

The County Attorney is contractually required to send two notices of delinquency to taxpayers advising them of the possible results of non-payment, information regarding the Clerk's tax sale, the possibility that the taxpayer could enter into a payment plan with the County Attorney's Office before the sale, and the potential that a third party purchaser may purchase the bill and add substantial fees to the tax bill.

4. Clerk's Tax Sale & Third Party Purchasers

Typically, in August of each year, the County Clerk holds a tax sale where third party purchaser can purchase delinquent property taxes for investment purposes. Delinquent property tax bills earn 12% interest per annum. When third parties purchase tax bills they can also charge administrative fees and attorney fees which can turn into substantial amounts of money. If a taxpayer does not pay the third party purchaser the amount due, the third party purchaser can enforce their lien, including, but not limited, to filing a foreclosure action and asking the Circuit Court to sell the property. Each citizen is encouraged to pay their property taxes timely to avoid these additional expenses. 

For more information third party purchasers, visit the KY Department of Revenue website.

Delinquent Tax Payment Plans

For those individuals who have had difficulties with their finances and are unable to pay on a timely basis, a delinquent tax agreement may be set up through the County Attorney’s Office. The payment plan allows the taxpayer to protect his/her property from third party purchasers or enforcement by the County as long as they are compliant with the terms and conditions of the payment plan. Please keep in mind these payment plans are intended to be a temporary assistance to help people pay off all their delinquent taxes. The terms and conditions of a payment plan will vary depending on each taxpayer's circumstances - for example, how many properties, prior year delinquent tax bills, the total outstanding taxes owed, and the timing of the agreement.  The County Attorney reserves the right to refuse to enter into such agreements deemed not in the county’s best interest. Also, if you had a prior payment plan and were terminated for non-compliance, you are no longer eligible for a subsequent payment plan.

For more information you can contact Melanie or Kyle at the County Attorney’s Office (270-631-0000, option 4).

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Commonly Asked Questions

Q: Where do I make my payment?

A: It depends...

-If you are paying a delinquent tax bill in full, you pay at the County Clerk's Office. They accept payments in person, by mail, or over the phone. Their office can also provide updated payoff information and more information about the various ways to pay.

-If you are making a payment on an approved payment plan, you will make your payment(s) at the County Attorney's Office. They accept payments in person and by mail. 

Q: What about other types of bills (i.e. oil, unmined coal, etc.)?

A: Those bills are typically on a different schedule than real property taxes discussed above. For more information, please visit the Department of Revenue website, contact the County Sheriff to pay the bill, or contact the County Clerk's Office to pay any delinquent tax bills that have been transferred to that office. As discussed above, you may be eligible for a payment plan for those types of tax bills. Please contact Melanie (270-631-0000, option 4) to discuss a payment plan for those type of delinquent tax bills.