Delinquent Taxes

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Every November, the county sends out tax bills to all property owners. The taxes involved are collected to maintain the county government, provide community services, fund education and many other programs.

The Sheriff is responsible for the collection of these bills until April 15th of the following year. At that time, any bill that has not been collected becomes known as “delinquent” and is presented to the County Clerk for further collection. Before the end of August, each year, the County Clerk must conduct what is known as a tax sale in an effort to collect the remaining delinquencies. Notice is given through the local newspaper and on the County Clerk’s website to the delinquent parties.

In order to collect on these taxes, third-party purchasers, registered with the KY Revenue Cabinet, are welcomed to take part in the tax sale and relieve the burden the delinquencies have placed on the county. Subsequently, the third-party purchasers place liens against the property owners until the outstanding bills have been paid in full. These liens are recorded in the land records.

Delinquent Tax Information

“It is the responsibility of the Perry County Sheriff’s Office to collect property taxes for the State, the County, School Districts and sometimes, cities…”
— per the Perry County Sheriff’s Department.

To find current year tax information and previous year tax bills paid ‘in good time’, please visit the Software Management Delinquent Taxes Website

The Perry County Clerk’s Office will receive the 2020 Delinquent Tax Certificates on or about April 15, 2021. A list of the CURRENT YEAR DELINQUENT BILLS will be available for inspection on this website. The list will be updated on a monthly basis. The status of these bills is subject to change without notice. For delinquent tax bill searches prior to the current year, please contact our software company at 1-800-466-9445 for online access OR you may visit our office Monday through Friday, 8:30am – 4:30pm.

Delinquent Tax Overview

Delinquent Tax Sale Registration Deadline: 9-11-23 

Delinquent Tax Sale: 9-20-23

State Registration: The Department of Revenue requires registration for all third‐party purchasers interested in obtaining more than 3 tax bills in one county, more than 5 tax bills statewide or a purchaser spending more than $10,000.00. If any of these requirements are applicable to you, your registration must be received from the state no later than September, 11th 2023 to participate in the Perry County tax sale.

Registration: All third‐party purchasers must register with the Perry County Clerk before participating in the tax sale no later than September, 11th 2023. All fees will be collected at the time of registration. We request that you use a separate check for your registration fees as we will be keeping record of these transactions and applying them to your account should you choose to purchase more bills within this year.

Priority Purchases: All third‐party purchasers having priority on any current year certificates of delinquency must submit a list of priority bills and amounts along with a copy of the prior year’s purchases and amounts. 

Deposit: In order to participate in our sale and in compliance with 103 KAR 5:180, each third party purchaser will be required to provide twenty‐five (25) percent of the value of a minimum of one (1), current year, non‐priority certificate of delinquency. An accompanying list indicating the bill(s) by: a) bill number, (b) owner’s name, and (c) current bill amount must be provided in addition to an acceptable form of payment, which includes a company check, money order or certified funds.

Draw: To prevent third‐party purchasers from making unnecessary arrangements to be the ‘first’ in line at the tax sale, we will implement a “drawing” system. All third‐party purchasers that arrive on or before 8:30am will be put into a drawing for purchasing placement. Any third parties that arrive after this time, but before the sale begins, will be added to the end of the decided placements upon arrival. Should a third‐party purchaser arrive after purchasing has begun they will not be allowed to participate in the sale, but will be able to purchase whichever bills remain at the close of the sale.

Purchasing Rounds: The sale will occur in rounds. To insure that each party is given the opportunity to purchase a tax bill that superiority was placed upon, we will be selling one (1) bill per round during the first five (5) rounds and then purchasers may select two (2) bills in rounds 6 ‐ 10. Beginning in the eleventh (11th) round, bills will be sold in increments of up to three (3) per round until the conclusion of the sale or until only one purchaser remains. This system is subject to the Clerk’s discretion and can change if deemed necessary.

Checking Out: For accuracy on all purchases, we have created a Delinquent Tax Bill Summary Agreement form that will contain several items of importance. This document will include your purchaser/contact information, tax bills purchased at the sale and the amount of each bill, a record of the fees paid for registering, purchasing and recording the tax bills and other information as well. We will ask that you sign this form and we will do the same. The purpose of this document is to insure that both parties have provided accurate information for the handling of these tax bills. Please note the disclaimer in the signature section. We will accept a company check, certified funds or money order as forms of payment.

BEWARE: Please note that some taxes listed on the master list may be considered Tangible or refer to an existing bill on a mobile home. We would remind you that the Perry County Clerk is not responsible for the recording and releasing of any bills that you purchase. The list of tax bills relevant to this sale was made available for third‐party purchasers with the sole intent of avoiding eligibility discrepancies. We ask that you be AWARE of what you agree to purchase as we cannot guarantee the waiver or refund of fees in the future as stated on the Summary Agreement.

Payment Plan

Eligible taxpayers may choose to setup a payment plan for the current year delinquencies with our Perry County Attorney.  For more information, please contact that office at 502-863-7870.

ALL ADVERTISING COSTS ASSOCIATED WITH DELINQUENT TAXES WILL BE APPLIED TO EACH BILL ON July 1^st, 2023.

Accepted forms of payment

Acceptable forms of payment are cash, cashier’s check, money order and/or debit/credit cards. Please note that the use of a debit/credit card will incur a 2.75% fee charged by the vendor.

Open Records Disclaimer

The Perry County Clerk’s Office requires that all open records requests be made in writing and will be received by hand-delivery, mail or fax only.  Pursuant to 64.019(2)(a) the County Clerk may collect copy fees up to $.50 per page.  According to 200 KAR 1:020(3) all fees including postage shall be collected in advance.  Certain items may be excluded in part or in whole if they contain exempted information as prescribed under KRS 61.787.  Pursuant to KRS 61.872(5) all public agencies must respond within 3 business days of receipt of an open records request.  For more information regarding the KY Open Records Request laws, please refer to KRS 61.870-61.844

Open Records Requests

All “Open Records Requests” are subject to the County Clerk’s approval. All requests involving real estate documents and/or tax bills will only be accepted by mail as we require payment prior to processing. Each record is $.25 per page and there is a $2.00 postage and handling fee per request.