(502) 633-4410 | tony.harover@ky.gov

Delinquent Taxes

Shelby County Delinquent Tax Sale List


Please read the NEW instructions for Third Party Purchasers


All forms, documents and lists shall be submitted electronically. Lists must be prepared with the template below.

PURCHASE PROCESS FOR THIRD PARTY PURCHASERS WITH PRIOR YEAR CERTIFICATES

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Basic Information about buying and collecting (Click Here!)

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  • By end of business August 20, 2026, a “Purchase Intent List” shall be emailed to our office. Payment may be sent via USPS, UPS or FedEx and it must be received by 4:00 P.M.. The registration fee is tiered starting at $5.00 per certificate of delinquency and capping at a $250.00 fee. The registration fee is capped but the number of bills eligible to be purchased is not (KRS 134.010, SEC 10(h))

  • Third Party Purchasers holding a Certificate of Delinquency from a prior year shall submit to the county clerk a separate list of current year certificates they wish to purchase that relate to the property for which they hold the prior year certificate of delinquency. 

  • The list shall be submitted electronically using this template. The list shall be prepared in 2025 Tax Bill Number order:

  • The Third Party Purchaser shall provide a copy of the most recent prior year certificate.

  • Full payment shall be made by certified funds check at the time the list is submitted. An additional $30.00 filing fee is required for each certificate of delinquency purchased. One certified funds check including both amounts is allowable.

  • Submit all forms, documents and Priority List Template by nicole.shields@ky.gov 

 

During the time period between the submission of the list and tax sale date, the clerk shall review the lists to identify which Third Party Purchaser holds the most recent prior year tax claim.

The current year certificates that are verified to have valid prior year claim will then be sold to the appropriate Third Party Purchaser.

THE FAILURE OF A THIRD PARTY PURCHASER TO PROPERLY AND TIMELY SUBMIT A PURCHASE INTENT LIST OF PRIOR YEAR CLAIMS AND PROPER PAYMENT, SHALL RESULT IN THE LOSS OF THEIR PURCHASER PREFERENCE. THE APPLICABLE CERTIFICATE OF DELINQUENCY(S) WILL THEN BE PLACED IN THE POOL OF CERTIFICATES TO BE SOLD AT THE TAX SALE.

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Please direct all questions regarding the Tax Sale and specific bills to nicole.shields@ky.gov

 

Procedures for Purchasers W/O Prior Year Certificates of Delinquency

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Basic Information about buying and collecting (Click Here!)

OUR OFFICE WILL NOT CONDUCT IN-PERSON TAX SALE.

Please follow all guidelines below. Bill lists need to be in PREFERENTIAL BILL PURCHASE ORDER using our template below 

Statute Rules and Regulations

    • By end of business August 20, 2026, each individual or entity seeking to participate in the sale, to be held at 10:00 AM on September 2, 2026, shall register with the county clerk by presenting a non-refundable registration fee, certified check only via USPS, UPS or FedEx and it must be received by 4:00 P.M.. Purchase Intent List using our template and all documents required from Tax Packet above must be received electronically by nicole.shields@ky.gov
       The registration fee is tiered starting at $10.00 per certificate of delinquency and capping at a $250.00 fee. The registration fee is capped but the number of bills eligible to be purchased is not (KRS 134.010, SEC 10(h))

    • All individuals or entities seeking to participate in the tax sale shall register with the Revenue Department. Please click here and visit their website for further details

    • Click here to download the forms required (Purchase Intent List not included) for our office. The Purchase Intent List shall be prepared in 2025 Preferential Bill Number order using the template below:

    • Lottery List Template

    • Payment shall be made by certified check and may be sent in via USPS, UPS or FedEx (25% of List Value must be submitted). An additional $30.00 filing fee is required for each certificate of delinquency purchased. Registration fee can be a separate check and can be a business check. One certified funds check including 25% deposit and filing fees is allowable on a single certified funds check. 

Sale Process & Procedures

    • The County Clerk will make every effort to prevent unfairness in the sale process by prohibiting participation by multiple entities.

    • The sale shall be conducted electronically as of 2026.

    • It is the responsibility of each purchaser to do their own research on Certificates of Delinquency they intend to purchase. The Bullitt County Clerk’s Office will not do research for any purchaser. It is the purchaser’s responsibility to do bankruptcy research as well.

    • All purchases are final. No refunds will be issued after the sale

    • Please contact the Bullitt County Attorney’s Office for any pending litigation or payment agreements that may be in place.

The drawing of order will be available on Wednesday, August 26, 2026 between 9:00 AM and 2:00 PM at the Shelby County Clerk’s Office – Deed Room Services counter

These processes are subject to change if necessary. All announcements on the day of the sale take precedence over the above information.

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Please direct all questions regarding the Tax Sale and specific bills to nicole.shields@ky.gov

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