Pulaski County, Kentucky

Tax Lien66,842 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 tax-lien (certificate of delinquency) county. Pulaski County (Somerset / Lake Cumberland) Clerk conducts the annual third-party certificate sale under KRS 134.128 — historically mid-August in the Fiscal Court Room (e.g. Aug 14, 2025 for prior-year bills; confirm 2026 date). Registration packet, fees, and deposits required before the clerk’s deadline. Delinquent list research via clerk site and KY DTax tools. Separate from PVA valuation (pulaskipva.com). Lake tourism and Lake Cumberland flood/insurance issues shape parcel quality.

Auction logistics

Format

In-person (County Clerk certificate sale; confirm if any online component)

Frequency

Annually mid-summer to early fall per statewide clerk calendar (confirm exact date with Clerk)

Platform

Pulaski County Clerk — Delinquent Real Estate Tax / certificate sale ↗

Deposit rules

Complete third-party purchaser registration packet, fees, and deposits with the County Clerk before the published deadline. Purchase intent lists and tiered registration fees apply under KRS rules for larger buyers. Certificate purchase is not a deed — budget for foreclosure costs later.

Title risk

Liens that survive the sale

Certificate of delinquency is a lien. After foreclosure/deed, most junior private liens may be cut off; federal and some governmental liens can survive.

Quiet title

Certificate foreclosure is court process; quiet title may still 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

Pulaski County Clerk — Delinquent Real Estate Tax ↗

606-679-2042

Clerk of court

Pulaski County Clerk (recording) ↗

Property appraiser

Pulaski County PVA ↗

GIS / parcel map

Pulaski County PVA / parcel resources ↗

Areas trending up

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

Somerset / downtown–hospital core

County-seat medical and retail employment with the deepest local SF market

Burnside / Lake Cumberland fringe

Lake tourism and second-home demand with seasonal occupancy risk

US-27 commercial corridor

Highway retail and service jobs supporting workforce housing