There will be prior year tax bills available at the 2024 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.