Delinquent Real Estate and Personal Property Tax

Jefferson County Attorney's Office Delinquent Real Estate and Personal Property Tax Department

If you have Delinquent Taxes...

2022 PROPERTY TAXES ARE NOT ELIGIBLE FOR PAYMENT PLANS UNTIL MONDAY, APRIL 17, 2023.

2022 TAX BILLS WILL BE PAYABLE THROUGH THE JEFFERSON COUNTY SHERIFF'S OFFICE. These bills will be paid to the Sheriff's Office from November 1, 2022 through April 15, 2023. For more information or to pay your 2022 property tax online please visit the Jefferson County Sheriff website.

To make a previously established plan payment online, please click below. A 2.75% service fee is included.

This is only for payments for taxpayers on already approved delinquent tax payment plans.

Tax bills must be placed on a payment plan BEFORE online payments can be accepted.

ONLINE PAYMENTS FOR APPROVED PAYMENT PLANS

A receipt will be sent via email. Once payment is completed you will return to the online payment page. DO NOT RESUBMIT unless you desire additional payments. Transaction will show as JCAO Real Estate on your credit card or bank statement.

To request a payment plan for previous year's delinquent taxes click here to fill out the form and submit it online. Tax Division staff will call you to complete the application within five business days of receipt.  

You may be eligible, pursuant to 103 KAR 1:040, for a waiver of certain penalties and fees. To request a waiver please visit the page below and fill out the waiver request form. The request MUST include the reason for the waiver and proof to support your claim.  

Waiver Request Form

 

     Please mail your payment plan payments to:

     Jefferson County Attorney Mike O'Connell
     ATTN: Delinquent Tax Department
     200 S. 5th St., Suite 200N
     Louisville, KY 40202


Pursuant to Kentucky law, after April 15 in the year after the tax bill is due, or after May 15, 2020 for 2019 taxes, a CERTIFICATE OF DELINQUENCY was, or will be, created constituting a LIEN OF RECORD against the listed property.  Payment of this tax bill is also a personal obligation of the taxpayer as of the January 1 assessment date. Pursuant to KRS Chapter 134, additional fees, interest, and penalties of approximately 40% is added to the property tax bill when a Certificate of Delinquency is created. This Certificate also bears interest at a rate of twelve percent (12%) per annum and will be subject to collection by the Jefferson County Attorney’s Office.  This amount due will increase each month with the accrual of additional interest.  Should this office institute, or cross-claim in, a foreclosure action, additional fees accrue pursuant to KRS 134.504.  Thus, payment is very important.

Certificates of Deliquency will be created on any unpaid 2022 property tax bill on or about Friday, April 15, 2023. Any 2022 Certificate of Delinquency not paid in full by on or about July 15, 2023 may be sold to a third-party purchaser. Certificates of Delinquency from previous years may have already been purchased.  Certificates of Delinquency that are eligible to be purchased may be subject to being purchased by a third-party at any time.  If purchased, the third-party purchaser may impose substantial additional administrative costs and fees.  Collection action by the Jefferson County Attorney’s Office or a third-party may include foreclosure of the property.

 

TO SEE IF YOUR CERTIFICATE OF DELINQUENCY HAS BEEN PURCHASED PLEASE USE THE JEFFERSON COUNTY CLERK'S TAXMASTER SITE. IF THE CERTIFICATE OF DELINQUENCY HAS BEEN PURCHASED, CONTACT THE PURCHASER FOR DETAILS ON HOW TO PAY.

 

FOR ANY CERTIFICATE OF DELINQUENCY THAT HAS NOT BEEN PURCHASED, Payment of the full amount due plus any accrued interest may be made to the County Clerk’s Office. Payment should be made to:                                            

JEFFERSON COUNTY CLERK’S OFFICE
527 W JEFFERSON STREET, ROOM 100
LOUISVILLE, KY  40202

 

Acceptable forms of payment by mail include Certified or Cashier’s Check or Money Orders.  The County Clerk will also accept cash and credit card (Visa, MasterCard, or Discover) in person. The County Clerk’s Office does not accept personal checks or phone payments.

 

 PAYMENT PLAN INFORMATION

 

If you are unable to pay a delinquent bill in full, you may qualify for a payment plan with the Jefferson County Attorney’s Office. Taxes on payment plans cannot be sold at the tax sale. 

For 2022 tax bills which become Certificates of Delinquency to be protected from sale, payment plans, when they become available, must be set up by 4 p.m. EDT on Thursday, July 14, 2023. Payment plans must be in good standing at the time of the sale. Tax bills that were sold at the tax sale are no longer eligible for payment plans.

To request a payment plan of delinquent taxes click here to fill out the form and submit it online. Tax Division staff will call you to complete the application within five business days of receipt.  

If you have questions for our Tax Department staff, please call 502-574-6331 or email [email protected]

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