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.
The 2020 tax bill must be placed on a payment plan BEFORE online payments can be allocated.
2020 tax payment plans became available on Friday, April 16, 2021. To request a payment plan for 2020 or 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.
IF YOU ARE BEHIND ON A PAYMENT PLAN:
During the current COVID-19 emergency we have tried to work with each taxpayer who is on a payment plan with our office. The 2020 tax bills became Certificates of Delinquencies on April 15, 2021 and are now available for payment plans with our office. However, in order to be eligible for the 2020 tax bills to be eligible for the payment plan, it is important that your past payment plans be up to date or reorganized.
If your payment plan needs to be reorganized to include the 2020 taxes, please email Ryan Kendall to determine the best solution for you. It may be possible to extend your plan to include the 2020 taxes as long as you have made some attempt to pay your payment plan for any previous years. We can only accommodate six-, nine-, or twelve-month payment plans.
You may be eligible, pursuant to 103 KAR 1:040, for a waiver of certain penalties and fees. This could include COVID – 19 related economic hardship. If you believe you may qualify please send a written request to our attention. The request MUST include the reason for the waiver and proof to support your claim. You will receive a written response.
Please mail your payments or request for waiver, with evidence, to:
Office of Mike O'Connell
Jefferson County Attorney
ATTN: Delinquent Tax Department
First Trust Centre
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.
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.
2020 TAX BILLS BECAME CERTIFICATES OF DELIQUENCIES ON OR ABOUT APRIL15, 2021.
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.
For 2020 tax bills to be protected from sale, payment plans must be set up by 4 p.m. EDT on Thursday, July 15, 2021. 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].