Delinquent Tax Information

Chris Horn, Mercer County Clerk and the Mercer County Fiscal Court, pursuant to KRS 424.330 announces that the 2022 Delinquent Real Estate Property Tax Bills (Certificates of Delinquency) will be sold on July 19, 2023 starting at 10:00 a.m. at the Mercer County Clerks Office Vault. A complete list of the 2022 Delinquent Tax Bills will be published in the Harrodsburg Herald on June 15, 2023. The list will also be posted on the Software Management, LLC’ s website at:

 http://kydtax.smllc.us/DTaxList.htm

For specific dates, please read the document found here:

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)

Any Third Party Purchasers that have Prior Year Certificates that wish to purchase 2022 Tax Bills that relate to that property shall submit a list on or before July 5th . The list shall be clearly identified as a prior year ce11ificate 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 ce1tificate of delinquency
• A Certified Check or Company Check for the TOT AL purchase amounts of those tax bills listed and $ 30.00 for filing each certificate.
• Completed Registration Form.

All other Third Party Purchasers shall submit a list on or before July 10th 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 $30.00 fee for filing each certificate.
• Completed Registration Form.

There will be a drawing at 10:00 a.m. on July 19th to determine the order in which Third Party Purchasers will be able to select their 2022 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.