Jefferson County, Kentucky

Tax Lien793,881 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 certificates of delinquency (tax liens), not deeds at sale. Jefferson County Clerk offers Certificates of Delinquency for sale annually mid-July (lottery/drawing process under KRS 134.128) — e.g. July 17, 2026 livestream drawing. TDDP (Tax Delinquency Diversion Program) protects many blighted-area bills from third-party sale. Purchasers become third-party collectors; foreclosure path to deed is separate and statutory.

Auction logistics

Format

In-person / lottery sale of certificates (not a property deed auction)

Frequency

Annually mid-July through late summer window (majority mid-July–August; 2026 lottery drawing July 17)

Platform

Jefferson County Clerk — Delinquent Taxes / Certificate Sale ↗

Deposit rules

Register as a third-party purchaser per Clerk sale notice (advertised ~30 days prior in local paper and on Clerk site). Payment terms for certificates are set in the annual sale notice; confirm with Professional License and Delinquent Tax Department, Metro Hall Room 100A, 527 W. Jefferson St. Certificates on payment plans or TDDP-flagged bills are not sold.

Title risk

Liens that survive the sale

Certificate of delinquency is a superpriority tax lien vehicle; other liens may remain until statutory foreclosure. Federal liens can survive. TDDP and Landbank flags restrict many parcels from sale.

Quiet title

Certificate path requires statutory collection/foreclosure steps before deed; quiet title or full foreclosure process is typically needed for marketable title.

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

Jefferson County PVA / Metro revenue channels; Clerk sells certificates of delinquency ↗

Clerk of court

Jefferson County Clerk — Delinquent Taxes / CCLIX ↗

Property appraiser

Jefferson County PVA (Property Valuation Administrator) ↗

GIS / parcel map

LOJIC / Jefferson County PVA parcel maps ↗

Areas trending up

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

NuLu / Butchertown / downtown east

Urban redevelopment and employment adjacency supporting multifamily demand into 2026

Jeffersontown / East End employment nodes

Suburban job base and relative inventory strength versus softer west-end pockets

Germantown / Schnitzelburg

Near-in residential demand and rehab absorption with tighter entry inventory