Scott County, Kentucky

Tax Lien61,700 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. Scott County Clerk (Georgetown) handles third-party sales of certificates after the Sheriff transfers unpaid bills around April 15; statewide Department of Revenue publishes the annual county sale schedule (typically mid-July through late summer). Purchase is a certificate/lien interest, not a deed — foreclosure of the certificate is a separate court process. Volume purchasers must register with KY DOR when over statutory thresholds. Georgetown / Toyota / I-75 Lexington north-spillover growth market — competition for certificates can be strong relative to rural KY counties.

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 Scott date with Clerk)

Platform

Scott County Clerk — Delinquent Taxes / certificates of delinquency ↗

Deposit rules

Third-party purchasers register with the County Clerk per KRS 134.128 and DOR rules; registration/priority-list fees and full certificate payment practice are set by the clerk's packet. Certificates listed at least 30 days prior. Confirm payment method, priority rights for prior-year holders, and lottery/assignment mechanics with the Clerk before the sale window. State third-party purchaser registration for volume buyers.

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

Scott County Clerk — Delinquent Property Taxes ↗

502-863-7875

Clerk of court

Scott County Clerk (land records / certificates) ↗

Property appraiser

Scott County PVA ↗

GIS / parcel map

Scott 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.

Georgetown / Toyota–I-75 corridor

Auto manufacturing and Lexington commute demand with strong SF absorption

Stamping Ground–Sadieville north fringe

Relative value housing with local employment outside core Georgetown

Great Crossing–west residential growth

Newer subdivisions with school-district demand and resale liquidity