Laurel County, Kentucky

Tax Lien63,353 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 under KRS 134.128. Laurel County Clerk (London) handles third-party sales of certificates after the Sheriff transfers unpaid bills; statewide Department of Revenue publishes the annual county sale schedule (typically mid-July through late summer). Clerk delinquent-tax page: laurelcountyclerk.ky.gov/delinquent-taxes/ — 606-864-5158 / tony.brown@ky.gov; view bills via kydtax.smllc.us. Purchase is a certificate/lien interest, not a deed — foreclosure of the certificate is a separate court process. London / I-75 / Corbin fringe market.

Auction logistics

Format

In-person / clerk-administered certificate of delinquency sale (KRS 134.128 process)

Frequency

Annually per KY DOR county schedule (typically mid-summer through early fall — confirm 2026 Laurel date with Clerk)

Platform

Laurel County Clerk — Delinquent Taxes / certificates of delinquency ↗

Deposit rules

Third-party purchasers register with the County Clerk per KRS 134.128 and DOR rules; certificates listed on clerk resources at least 30 days prior. Volume purchasers must register with KY DOR when over statutory thresholds. Confirm payment method, priority rights for prior-year certificate holders, and lottery/assignment mechanics with 606-864-5158 before the sale window.

Title risk

Liens that survive the sale

Certificate of delinquency is a lien interest. After foreclosure/deed, most junior private liens may be cut off; federal and some governmental liens can survive. Full title search before certificate foreclosure is essential.

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

Laurel County Clerk — Delinquent Taxes ↗

606-864-5158

Clerk of court

Laurel County Clerk (land records / certificates) ↗

Property appraiser

Laurel County PVA ↗

606-864-2889

GIS / parcel map

Laurel 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.

London city / I-75 interchange core

County-seat retail and highway logistics with more liquid SF than outer hollows

North Laurel / East Bernstadt fringe

Entry-priced SF with local industrial employment

Corbin fringe / south Laurel

Cross-county commerce and workforce housing near US-25E