Delinquent Taxes

The 2016 Tax Bills will be sold on August 10, 2017. Please feel free to contact our office to obtain a current list. A list will be posted on this sight in June.REGISTRATION FORM FOR TAX SALE.pdf Completed forms must be sent with a complete list of Certificates requested along with a registration fee and 25% of total.  AcknowledgementofParticpation.pdf

Delinquent Tax List: 2016 Delinquent tax bills.pdfDelinquent tax bills.pdf

HB 262 Information

Prior to the passage of HB 262, all Certificates of Delinquency (Tax Bills)were sold at the Sheriffs Office on April 15th to Third Parties Purchasers. Taxpayers then had to attempt to locate these Third Party Purchasers without much contact information. Now at the close of business on April 15th, all Certificates of Delinquency are transferred to the County Clerks Office to be sold later in the year. The County Clerk is required by law to advertise these Certificates in the Anderson News and on the Clerks website. The County Attorney is required by law to send 30 and 60 day notices to the taxpayer to give them notice of the sale and informs them that they can request a payment agreement to pay their delinquent taxes. The regulations associated with HB 262 also require Third Party Purchasers to register with the Department of Revenue and with each County Clerks Office in which they intend to buy bills, giving them complete and accurate contact information. This gives the taxpayer a reliable way to contact the Third Party to pay off their debt. More information can be obtained about HB 262 and the tax sale at lrc.ky.gov or revenue.ky.gov or by contacting the County Clerks Office at 502-839-3041.

2016 DELINQUENT TAX BILLS

  • All Delinquent Tax Bills will be turned over to the Anderson County Clerk on April 17, 2017.
  • Tax Payers have until August 10, 2017 to avoid their Certificate from being sold to a Third Party.
  • Cashiers Checks or Cash are required after June 30th.
  • Additional fees and interest will be added to each bill on the 1st day of each month.
  • Advertising costs will be added in June. The Anderson County Attorney will be sending 30 day and 60 day notices to all Delinquent Taxpayers informing them of the amount due at that time.
  • Inquire with the Clerks Office Monthly for updated totals.
  • Additional fees will be added to these bills once they are sold to Third Party Purchasers.
  • At least 30 days prior to the tax sale, a list of the Certificates of Delinquency will be posted on the Anderson County Clerks website at: http://andersoncountyclerk.ky.gov This list will be updated weekly, starting one month from sale date.
  • A notice will be published in the Anderson News one month before the sale. Advertising costs will be added to all Delinquent Tax Bills.
  • A list of Certificates of Delinquency will be published in the Anderson News.

PROCEDURES FOR 2016 DELINQUENT TAX BILL SALE

The 2016 Delinquent Taxes will be sold on August 10, 2017 at the Anderson County Fiscal Court Room located at 137 South Main St., Lawrenceburg, KY  40342.

REGISTRATION REQUIREMENTS

All Third Parties must register with the County Clerk’s Office in accordance with the dates set forth below. The following information shall be provided:

  • Registration proof from the Department of Revenue
  • Potential Purchasers’ Name
  • Mailing Address (physical and P.O. Box)
  • Telephone Number
  • If the purchaser is an entity, the name of a contact person shall also be provided.
  • 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.
  • A Non-Refundable Registration Fee will be charged for each bill. A fee of $ 5.00 / Certificate for Prior Year List and a fee of $10.00 / Certificate for Current Year List is required before the List of Certificates is accepted. A SEPARATE CERTIFIED CHECK OR MONEY ORDER IS REQUIRED. There is a $250.00 cap.
  • Any remaining Balance must be paid in full before Certificates are Recorded.

(Forms can be obtained in our office during normal business hours)

PRIOR YEAR CERTIFICATES PROCEDURES

Any Third Party Purchasers that have Prior Year Certificates that wish to purchase 2016 Tax Bills that relate to that property shall submit a separate list on or before July 31, 2017. The list shall be clearly identified as a prior year certificate 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
  • A Certified Check or Money Order for 100% of the total purchase amount of those tax bills listed and $ 28.00 for filing each certificate shall accompany the list.

During the time period between submission of the lists and the tax sale date, the County Clerk will review the lists to verify which party purchaser holds the most recent prior year tax claim.

The current year certificates that are verified to have a valid prior year claim will then be sold to the appropriate third party purchaser on the day of the tax sale.

Failure of a Third Party Purchaser to properly and timely submit a purchase list of prior year claims shall result in the loss of their purchase preference. The applicable Certificate of Delinquency will then be placed in the pool of certificates to be sold at the Tax Sale.

CURRENT YEAR CERTIFICATE PROCEDURES

All other Third Parties Purchasers shall submit a list of those tax bills in which they wish to purchase on or before All other Third Parties Purchasers shall submit a list of those tax bills in which they wish to purchase on or before July 31, 2017. The list shall contain the following information:

  • The tax bill number
  • The taxpayer 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 $ 28.00 for filing each certificate shall accompany the list.

SALE DAY PROCEDURES

  • A drawing will be held to determine the order in which each Third Party will be allowed to select their Certificates of Delinquency
  • Each Third Party Purchaser shall have their list prepared to expedite the sale
  • The 1st number will be called allowing that Third Party Purchaser to choose 1 Certificate of Delinquency from their list.
  • The same procedure will be followed for sequential numbers.
  • Additional rounds will take place, following the same procedures as the first round until all certificates are sold or until no more Third Parties wish to purchase more bills.
  • All Third Parties are asked to check off their list of those bills that are purchased by all parties to help make the process go as smooth as possible.
  • Third Party Purchasers will be required to sign an acknowledgement of participation in the Lottery for the selection and payment of Certificates of Delinquency.

* All individuals or entities seeking to participate in the tax sale shall register with the Revenue Department prior to June 13, 2017. Please visit their website for further details.

The Anderson County Clerk’s Office is not responsible for Bankruptcies that might be filed against these Delinquent Tax Bills. All Third Parties need to research all tax bills in which they plan to buy.

FAILURE TO COMPLY WILL PREVENT YOU FROM PARTICIPATING IN THE TAX SALE!

SALE PROCEDURES ARE SUBJECT TO CHANGE.

Delinquent Tax List: 2016 Delinquent tax bills.pdfDelinquent tax bills.pdf

Please feel free to contact our office with any questions that you may have.

Thank you for your participation,

Jason Denny