Franklin County, Kentucky

Tax Lien52,442 residents

County research last verified 2026-07. Office holders, platforms, and deposit rules change — re-confirm anything time-sensitive.

Sale typestate default

Tax Lien

Redemption periodstate default

1 year from sale (certificate of delinquency)

Investor returnstate default

12% per annum statutory

Governing statutestate default

Kentucky Revised Statutes Ch. 134

Notes

Kentucky certificate-of-delinquency (tax lien) county. Franklin County Clerk sells current-year certificates of delinquency at the annual sale. 2025 tax bills sale scheduled August 12, 2026, 9:00 a.m. (location has shifted between Courthouse Courtroom E and Clerk's office third-floor old courtroom due to courthouse flooding — confirm current room). Frankfort state-capital market.

Auction logistics

Format

In-person

Frequency

Annually (2025 tax-year certificates: August 12, 2026, 9:00 a.m.)

Platform

Franklin County Clerk — Certificate of Delinquency Sale ↗

Deposit rules

Register per Clerk delinquent-tax packet before sale. Payment method and third-party purchaser fees follow KRS Ch. 134 and Clerk instructions (registration fees and certified funds common statewide). Confirm exact 2026 registration deadline and location on franklincountyclerk.ky.gov.

Title risk

Liens that survive the sale

Certificate of delinquency is a lien interest, not ownership. After foreclosure/deed, most junior private liens may be cut off; federal liens can survive. Confirm certificate status and subsequent-year liens before foreclosure.

Quiet title

Foreclosure of the certificate is a court process; additional quiet title may be needed for resale insurance.

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

Tax collector

Franklin County Clerk — Delinquent Taxes ↗

502-875-8702

Clerk of court

Franklin County Circuit Court Clerk (foreclosure of certificates) ↗

Property appraiser

Franklin County PVA (Property Valuation Administrator) ↗

GIS / parcel map

Franklin County PVA / GIS resources ↗

Areas trending up

Directional read from dated market analysis — not a guarantee, and not a substitute for your own comps.

Frankfort downtown / capital complex edge

State government employment supports more stable rental and SF demand

US-60 / Versailles Road corridor

Commute link toward Lexington with attainable housing

East Frankfort / I-64 fringe

Highway access and newer subdivision inventory relative to core city