Boone County, Kentucky
County research last verified 2026-07. Office holders, platforms, and deposit rules change — re-confirm anything time-sensitive.
Sale typestate default
Redemption periodstate default
Investor returnstate default
Governing statutestate default
Notes
Kentucky certificates of delinquency county. Boone County Clerk conducts annual third-party certificate sale. 2025 delinquent tax sale: Tuesday August 4, 2026 @ 9:00 a.m., Burlington Office Real Estate Department, 2950 Washington Square. Registration July 21–28, 2026 (certified funds for registration & filing fees). Priority purchasers submit separate lists + 100% August payoff. Deposit: 25% of purchaser’s list value via certified funds (per 103 KAR 5:180) — note page date cross-check. Online draw for placement order Friday July 31, 2026. Mid-July through October window historically for remaining bills.
Auction logistics
Format
Frequency
Deposit rules
Title risk
Deal maths for Kentucky
- Assessment ratio
- 1× of market value
- Typical quiet title
- $3,000–$7,000 · 9 mo
- Recording and transfer
- $200
Section 172 of the Kentucky Constitution requires all non-exempt property to be assessed at 100% of fair cash value — the price it would bring at a fair voluntary sale — as of 1 January (see also KRS 132.190).
Offices and records
Areas trending up
Directional read from dated market analysis — not a guarantee, and not a substitute for your own comps.
Retail and CVG-airport logistics employment with strong SF demand in NKY
School-driven master-planned growth and resilient resale
Government employment and relative entry pricing west of Florence