The Fayette County delinquent tax list is the Fayette County Clerk’s public record of every Lexington-Fayette property with an unpaid certificate of delinquency, and you can search it online at fayettecountypay.com.1Fayette County. Fayette County Tax Sale Information Each entry represents a tax bill that went unpaid past April 15, picked up a 21% penalty, and was transferred from the Sheriff to the Clerk as a recorded lien against the property.
Where to Look Up a Property
The county’s tax payment portal at fayettecountypay.com publishes the current delinquent list and lets you search for outstanding certificates by property information.1Fayette County. Fayette County Tax Sale Information You don’t need to visit an office to check whether a parcel carries a tax lien.
If you prefer to go in person, the Fayette County Clerk’s Office is at 162 East Main Street, Lexington, KY 40507.2Kentucky.gov. Fayette County Clerk These are public records, so anyone can request them during normal business hours, and the land records staff can pull current filings and calculate what’s owed on a specific parcel.
What Each Entry on the List Shows
Every item on the delinquent list corresponds to a single certificate of delinquency. The record identifies the legal owner, the parcel or map ID, and the tax year the debt originated. The tax year matters because interest has been running since the bill went delinquent, and older certificates carry significantly more accumulated charges.
The financial breakdown on each certificate includes the face amount of the original tax, a 10% penalty imposed under state law, and the Sheriff’s commission plus a 10% add-on fee.3Kentucky Legislative Research Commission. Kentucky Revised Statutes 134.122 – Transfer of Certificates of Delinquency by Sheriff to Clerk Together those charges produce the 21% penalty baked into the base amount, along with any advertising costs the county incurred.
How a Bill Ends Up on the List
The Fayette County Sheriff collects property taxes on an escalating schedule. The face amount is due through December 31; a 5% penalty applies in January; and from February 1 through April 15 the penalty rises to 10% plus a 10% add-on fee that compensates the Sheriff for delinquent collection work.4Fayette County Sheriff’s Office. Property Tax FAQ Anything still unpaid on April 15 is classified as delinquent, transferred to the County Clerk, and filed as a certificate of delinquency that functions as a lien against the title. Until that certificate is released, you cannot sell or refinance the property with a clean title.
How the Balance Grows After It’s Listed
Once filed with the Clerk, a certificate accrues simple interest at 12% per year, calculated monthly at 1% on the outstanding base amount.5Justia. Kentucky Code 134.125 – Interest on Certificates of Delinquency A partial month counts as a full month, so paying on the second day of a new month costs you another full month of interest. Payoff figures change every month, so always get a current amount from the Clerk’s office before sending payment.
Paying Off a Certificate
To clear a certificate you need two pieces of information: the bill number and the parcel ID. Both appear on the delinquent list and on any notice you received.
The Clerk’s office typically requires certified funds for delinquent accounts, meaning a cashier’s check or money order rather than a personal check. If you pay in person at 162 East Main Street, staff will verify the amount against the current ledger before accepting payment. Mail-in payments should go to the tax department at the same address, with the bill number and parcel ID written on the payment instrument to prevent processing errors.
The Fayette County Clerk also accepts online credit card payments, though these carry processing fees that add a percentage to the total. Once the office processes your payment, it files a formal release of the tax lien, which involves a recording fee. In Kentucky, the standard recording fee for releasing a certificate of delinquency is $46.6Jefferson County Clerk. Document Fees
If you can’t pay in full and your certificate hasn’t been sold yet, contact the county attorney about an installment plan.7Kentucky Department of Revenue. Delinquent Property Tax Reaching out early is far better than waiting for the annual tax sale.
The Annual Tax Sale
Certificates that remain unpaid become eligible for the county’s annual tax sale. The Fayette County tax sale list for 2026 becomes available starting September 1, 2026.1Fayette County. Fayette County Tax Sale Information The Clerk must advertise the list of eligible properties in a local newspaper and on a county website at least 30 days, but no more than 45 days, before the sale date.8Kentucky Department of Revenue. The Collection Process for Property Tax Bills
At the sale, third-party purchasers bid on the right to buy the delinquent certificates. The purchaser pays the full amount of taxes and penalties owed, and the Clerk records the transfer. After that, you owe the debt to the purchaser rather than to the county.
What a Third-Party Purchaser Can Do
Within 50 days of receiving the certificate, the purchaser must send you a written notice identifying themselves, stating that the certificate is a lien on your property, and listing the total owed broken down by purchase price, accrued interest, and fees. Follow-up notices must go out at least once a year after that.9Kentucky Department of Revenue. Basic Information About Buying and Collecting on Certificates of Delinquency
Interest stays at 12% per year, but the purchaser can also charge fees. If you can’t pay in full, you have the right to request an installment plan in writing. The purchaser must offer a plan lasting at least 12 months, though both sides can agree to a shorter term, and can charge an $8 monthly processing fee.9Kentucky Department of Revenue. Basic Information About Buying and Collecting on Certificates of Delinquency If you default on the plan, the purchaser keeps all payments made, applies them to your balance, and can pursue enforcement.
Foreclosure and Redemption
Kentucky law builds in a cooling-off period: no enforcement action can begin until at least one year after the certificate originally became delinquent. After that, the third-party purchaser has up to 10 years to file a foreclosure action through the Fayette Circuit Court. At least 45 days before filing, the purchaser must send you a notice by first-class mail warning that legal action is coming.9Kentucky Department of Revenue. Basic Information About Buying and Collecting on Certificates of Delinquency
If foreclosure proceeds, the court’s Master Commissioner has the property appraised and schedules a public auction. You can redeem the property at any point before the commissioner delivers the deed to a buyer by paying the full amount owed plus costs and 12% annual interest.10Justia. Kentucky Code 134.549 – Sale and Conveyance of Land Obtained by Taxing Unit Through Action Once that deed is signed, your redemption window closes.
Federal Tax Fallout if You Lose the Property
Losing a property to a tax sale doesn’t end the financial consequences. The IRS treats a tax foreclosure as a disposition of an asset, and you may owe federal income tax on the difference between the debt cancelled by the transfer and your adjusted basis in the property. If the debt exceeds fair market value, the difference can be treated as cancellation-of-debt income, and you should expect to receive Form 1099-A or 1099-C documenting the transaction.11Internal Revenue Service. Publication 544, Sales and Other Dispositions of Assets Consult a tax professional if you’re facing a potential foreclosure sale.