Delinquent Tax Information

Chris Horn, Mercer County Clerk and the Mercer County Fiscal Court, pursuant to KRS 424.330  announces that the 2015 Delinquent Real Estate Property Tax Bills (Certificates of Delinquency) will be sold on July 20, 2016 starting at 10:00 a.m. at the Mercer County Clerks Office Vault. A complete list of the 2015 Delinquent Tax Bills will be published in the Harrodsburg Herald on June 16, 2016.  The list will also be posted on the Software Management, LLC’ s website at:

http://kydtax.smllc.us/DTaxList.htm

The list will be available for public inspection at:
Mercer County Clerks Office
207 West Lexington Street
Harrodsburg, KY  40330

Monday – Friday  8:00 a.m. – 4:30 p.m.
(859) 734-6312  / Fax (859)734-6308

TAX PAYERS CAN PAY THEIR DELINQUENT TAX
CERTIFICATES UP UNTIL THE TIME OF THE SALE
AT THE MERCER COUNTY CLERKS OFFICE

 

PLEASE NOTE:  ALL PAYMENTS MUST BE RECEIVED IN THE COUNTY CLERK’S OFFICE PRIOR TO THE TAX SALE DATE LISTED IN THIS ADVERTISEMENT.  PAYMENTS RECEIVED AFTER THE TAX SALE HAS BEEN CONDUCTED WILL BE RETURNED WITHOUT EXCEPTION.

Questions pertaining to the annual sale process should be directed to Robin Freeman or Chris Horn at (859) 734-6312.

REGISTRATION REQUIREMENTS

All interested participants must register with the County Clerk’s Office.  The following information shall be provided:

  • Potential Purchaser’s Name
  • Mailing Address (physical and P.O. Box)
  • Telephone Number
  • Contact Persons Name
  • Potential Purchasers must sign an affidavit affirming that they are not related to any other individual and are not affiliated with any other entity that will be participating in the sale.
  • A Registration Fee of $ 10.00 per Certificate is required before the List of Certificates is accepted. A Registration Fee of $ 5.00 per Certificate is required for Prior Year match before it is accepted. A SEPARATE CERTIFIED CHECK OR COMPANY CHECK IS REQUIRED. There is a $250.00 cap.

(Forms can be obtained in our office during normal business hours)

OR DOWNLOADED ONLINE (FORMS)

Any Third Party Purchasers that have Prior Year Certificates that wish to purchase 2015 Tax Bills that relate to that property shall submit a list on or before July 6th. The list shall be clearly identified as a prior year certificate of delinquency list and shall include the following information:

  • The current year’s tax bill number
  • The prior year claim’s tax bill number
  • The prior year claim’s tax year
  • The book and page numbers where the prior year claim is filed, if applicable
  • The Map I.D. or parcel number of the property
  • A copy of the prior year certificate of delinquency
  • A Certified Check or Company Check for the TOTAL purchase amounts of those tax bills listed and $ 28.00 for filing each certificate.
  • Completed Registration Form.

All other Third Party Purchasers shall submit a list on or before July 11th of those tax bills in which they wish to purchase at the annual tax sale.  The list shall contain the following information:

  • The current year’s tax bill number (Prepared in order by tax bill number lowest to highest)
  • The taxpayer name(s) as shown on the bill
  • The amount due on the certificate of delinquency.  The map ID or parcel number of the property
  • A total amount due for all certificates of delinquency included on the list
  • A Certified Check or Company Check for 25% of the total purchase amounts of those tax bills listed plus $28.00 fee for filing each certificate.
  • Completed Registration Form.

There will be a drawing at 10:00 a.m. on July 20th to determine the order in which Third Party Purchasers will be able to select their 2015 tax bills.  Third Party Purchasers will be allowed to select 1 certificate of delinquency during each round. Each round will proceed until all certificates of delinquency are sold or until no Third Party Purchasers are interested in any more certificates.

The Mercer County Clerks Office is not responsible for Bankruptcies that might be filed against these Delinquent Tax Bills.  All Third Parties need to research all tax bills in which they plan to buy.  A subscription service known as “PACER” can be utilized by third party purchasers to get up to date information about Bankruptcy filings.  Third party purchasers can obtain more information about this service by visiting:  www.pacer.psc.uscourts.gov.

Any changes to the procedures will be announced the morning of the sale.

Please feel free to contact our office with any questions that you may have.

Chris Horn
Mercer County Clerk