What this page is: a persistent profile of how Jefferson County, Kentucky runs its tax sale, independent of any single year's date. For the specific upcoming sale with a confirmable date, see the event page linked below.
Jefferson County, Kentucky Delinquent Tax List and Tax Sale Hub
7,898 parcels are on the Jefferson County delinquent tax list. Jefferson County, Kentucky runs a lien sale via Jefferson County Clerk (in-person). Held on an annual cycle; the specific date is set and published by the county each year rather than falling on a fixed statutory day.
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Legal structure & statutory basis
KRS Ch. 134 (134.125, 134.128)
Kentucky sells Certificates of Delinquency (delinquent tax bills), not classic liens. Each County Clerk holds one annual sale (90-135 days after bills are certified); third-party purchasers must pre-register with the Dept of Revenue. 12% interest to the purchaser.
County contact / official source
Jefferson County Clerk (in-person) is the office/platform of record for this sale.
https://www.jeffersoncountyclerk.org/jefferson-county-delinquent-property-listing/Sale history
We currently track one active cycle for Jefferson County at a time and don't yet maintain a distinct archive of past sale events for this county -- when a cycle closes, the record here reflects the newest tracked cycle rather than an appended history. This is a known gap in the dataset, not a claim that Jefferson County has held only one sale.
Tracked sale event
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