If you have Delinquent Taxes

ATTENTION: The Department of Revenue has moved back the collection process for real estate and personal property taxes 30 days due to COVID-19.

Important dates are listed below:

- A certificate of delinquency will not be created until May 15th, 2020 (moved back from April 15th, 2020). Until then, please visit the Jefferson County Sheriff’s Office website to pay property taxes:  www.jcsoky.org or use the drop box at the entrance to the Fiscal Court Building.

- Beginning on May 16th, 2020, payment plans may be requested from the Jefferson County Attorney’s Office.

- Eligible delinquent tax certificates are currently scheduled to be offered for sale on August 14th, 2020 (moved back from July 17th, 2020).

 

After May 15 in the year after the tax bill is due, a CERTIFICATE OF DELINQUENCY 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.  This Certificate 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.

Any 2019 Certificate of Delinquency which was not paid in full by August 14, 2020 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.

2019 TAX BILLS, CURRENTLY PAYABLE TO THE JEFFERSON COUNTY SHERRIFF, WILL BECOME CERTIFICATES OF DELINQUENCIES ON OR ABOUT MAY 15, 2020.

THE 2019 TAX BILLS ARE SCHEDULED TO BE SOLD ON FRIDAY, AUGUST, 14, 2020.

 

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 PURCHASOR 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.  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 three business days of receipt.  

If you have questions for our Tax Department staff, please call 502-574-6331 or email coattorneytaxplan@louisvilleky.gov

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