Jessamine County, Kentucky

Tax Lien56,495 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. Jessamine County Clerk sells certificates of delinquency under KRS Ch. 134; third-party purchasers can add fees. Statewide pattern: clerks offer certificates from mid-July through late October (majority mid-July–August), advertised in the local newspaper at least 30 days prior and listed on the clerk site / DTax portal (kydtax.smllc.us). Sheriff no longer collects the 2025 property tax bills — Clerk is the contact for unpaid balances (859-885-4161). Nicholasville / Wilmore Lexington-south suburb market with strong UK and horse-farm adjacency.

Auction logistics

Format

Certificate of delinquency sale via County Clerk (confirm in-person vs. lottery vs. list process for the current year)

Frequency

Annually in the statutory mid-July through October window; confirm exact 2026 Jessamine date in newspaper and clerk notice

Platform

Jessamine County Clerk — Delinquent Taxes / DTax ↗

Deposit rules

Purchase certificates through the County Clerk per published sale rules — typically full certificate amount in accepted funds at sale. Confirm registration, payment method, and any pre-sale listing fees with the Clerk (859-885-4161) and the live DTax list before the sale date.

Title risk

Liens that survive the sale

Certificate of delinquency is a lien interest, not title. After foreclosure of the certificate and deed, most junior private liens may be cut off; federal and some governmental liens can survive. Owner redemption rights apply during the statutory period.

Quiet title

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

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

Jessamine County Clerk — Delinquent Taxes ↗

859-885-4161

Clerk of court

Jessamine County Clerk (land records / certificates) ↗

859-885-4161

Property appraiser

Jessamine County PVA (Property Valuation Administrator) ↗

859-885-4963

GIS / parcel map

Jessamine County PVA / parcel research resources ↗

Areas trending up

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

Nicholasville city / US-27 commercial core

County-seat retail and Lexington commute with the strongest SF absorption

Wilmore / Asbury University edge

Institutional employment and small-city rental demand

Keene–South Jessamine horse-farm fringe

Larger-lot residential demand with relative value versus Fayette County