PRIOR YEAR TAX BILLS ARE AVAILABLE FOR PURCHASE FOLLOWING THE 2024 TAX SALE.

All third party purchasers who meet the following conditions must register with the Department of Revenue:

• You plan to purchase more than three certificates of delinquency in a county;
• You plan to purchase more than five certificates of delinquency statewide; or
• You plan to invest more than $10,000 in certificates of delinquency Register with the Commonwealth of Kentucky

Register with the Department of Revenue

Delinquent Tax Information

• The tax sale will be held at the Whitley County Courthouse , 200 Main St. Room 2, Williamsburg, Ky.  40769,  on September 18th, 2025 beginning at 9:00 am.  All interested participants MUST register with the County Clerk’s office by the close of business on September 8th , 2025.
• A deposit of 25% of the total value of the certificates of delinquency you plan to register for will be required.
• A deposit of 100% of the value of each priority certificate of delinquency is required for the third party purchaser.
• The following method of payment will be accepted by the Clerk’s Office from third party purchasers:  cash, check, debit/credit cards.

REGISTRATION REQUIREMENTS

All Third Parties must register with the County Clerk’s Office. The following information shall be provided:

• Registration proof from the Department of Revenue
• County Clerk Registration form:

• https://revenue.ky.gov/ClerkNetwork/Documents/Form62A3741110.pdf

• $10.00 for each certificate of delinquency on purchaser’s list of current certificates; A non-refundable registration fee.
• A deposit of 25% of the total value of the certificates of delinquency you plan to register for will be required.

• If purchasing 25 bills or more total registration fee shall not exceed $250

• The following method of payment will be accepted by the Clerk’s Office from third party purchasers:  cash, check, debit/credit cards.
• Any remaining balance must be paid in full before certificates are recorded.
• Potential purchasers shall sign the affidavit affirming that they are not related to any other individual and are not affiliated with any other entity that will be participating in the sale. (Refer to 103 KAR 5:180)

CURRENT YEAR CERTIFICATE PROCEDURES

All third-party purchasers shall submit a list of tax bills they wish to purchase on or before September 8^th, 2025. The list shall contain the following information:

• The tax bill number
• The taxpayers name
• The amount due on the certificate of delinquency
• A total amount of all certificates of delinquency
• A Certified Check or Money Order for 25% of the total purchase amounts of those tax bills listed and $ 30.00 for filing each certificate shall accompany the list.

PRIOR YEAR CERTIFICATES PROCEDURES (PRIORITIES)

Any third-party purchasers that have prior year certificates that wish to purchase 2024 tax bills that relate to that property shall submit a separate list. THE LIST SHALL BE CLEARLY IDENTIFIED AS PRIORITY CERTIFICATES OF DELINQUENCY LIST and shall include the following information:

• The current year’s tax bill number and name.
• The prior year claim’s tax bill number and name.
• The prior year claim’s tax year
• The book and page numbers where the prior year claim is filed, if applicable
• The account or parcel identification number, if applicable
• A copy of the prior year certificate of delinquency
• $5.00 for each certificate of delinquency of purchaser’s priority list; a non-refundable registration fee.
• A certified check or money order for 100% of the total purchase amount of those tax bills listed and $ 30.00 filing fee.
• PAYMENTS FOR PRIORITIES MUST BE SEPARATE FROM THE CURRENT YEAR REGISTRATION.

TAX SALE PROCEDURES

The tax sale shall be conducted in a manner similar to a lottery with each purchaser having an opportunity to purchase one certificate in turn through several rounds.

One representative will be able to represent more than one company.

The order of selection shall be determined by a random drawing with the purchaser drawing the lowest number going first.