If you have Delinquent Taxes
To make a payment online, please click below on the applicable link. A 2.75% service fee is included.
This is only for payments for taxpayers on already approved delinquent tax payment plans for tax years prior to 2020.
You may also use online payment options to:
- To pay delinquent taxes 2009-2019 in full, please contact the Jefferson County Clerk.
- To pay 2020 taxes prior to April 15, 2021, please contact the Jefferson County Sheriff's Office.
2020 tax payment plans will not be available until Friday, April 16, 2021. To request a payment plan of 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 three business days of receipt.
No one will be removed from a payment plan during the duration of COVID-19 state of emergency.
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.
Any 2020 Certificate of Delinquency not paid in full by on or about July 16, 2021 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 BECAME CERTIFICATES OF DELIQUENCIES ON OR ABOUT MAY 15, 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. Taxes on payment plans cannot be sold at the tax sale.
Tax plans must be set up by 4 p.m. on before the July Tax Sale to be protected from sales. Tax 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 three business days of receipt.
If you have questions for our Tax Department staff, please call 502-574-6331 or email [email protected].