Delinquent Tax Information
Important Delinquent Tax Dates
The Tax Sale for the 2023 delinquent tax bills will be on August 16, 2024 at 9:00 AM
Delinquent Taxes
Every November, the county sends out tax bills to all property owners. The taxes involved are collected to maintain the county government, provide community services, fund education, and many other programs.
The Sheriff is responsible for the collection of these bills until April 15th of the following year. At that time, any bill that has not been collected becomes known as “delinquent” and is presented to the County Clerk for further collection. Before the end of August, each year, the County Clerk must conduct what is known as a tax sale in an effort to collect the remaining delinquencies. Notice is given through the local newspaper and on the County Clerk’s website to the delinquent parties.
In order to collect on these taxes, third-party purchasers, registered with the KY Revenue Cabinet, are welcomed to take part in the tax sale and relieve the burden the delinquencies have placed on the county. Subsequently, the third-party purchasers place liens against the property owners until the outstanding bills have been paid in full. These liens are recorded in the land records.
Delinquent Tax Information
“It is the responsibility of the Bracken County Sheriff’s Office to collect property taxes for the State, the County, School Districts and sometimes, cities…”
— per the Bracken County Sheriff’s Department.
To find current year tax information and previous year tax bills paid ‘in good time’, please visit the Software Management Delinquent Taxes Website
The Bracken County Clerk’s Office will receive the 2021 Delinquent Tax Certificates on or about April 15, 2022. A list of the CURRENT YEAR DELINQUENT BILLS will be available for inspection on this website. The list will be updated on a monthly basis. The status of these bills is subject to change without notice. For delinquent tax bill searches prior to the current year, please contact our software company at 1-800-466-9445 for online access OR you may visit our office Monday through Friday, 8:30am – 4:30pm.
Payment Plan
Eligible taxpayers may choose to setup a payment plan for the current year delinquencies with our Bracken County Attorney. For more information, please contact that office at (606) 735-2905.
ALL ADVERTISING COSTS ASSOCIATED WITH DELINQUENT TAXES WILL BE APPLIED TO EACH BILL ON July 1st, 2022.
Accepted forms of payment
Acceptable forms of payment are cash, cashier’s check, money order and/or debit/credit cards. Please note that the use of a debit/credit card will incur a 2.75% fee charged by the vendor.
Open Records Disclaimer
The Bracken County Clerk’s Office requires that all open records requests be made in writing and will be received by hand-delivery, mail or fax only. Pursuant to 64.019(2)(a) the County Clerk may collect copy fees up to $.50 per page. According to 200 KAR 1:020(3) all fees including postage shall be collected in advance. Certain items may be excluded in part or in whole if they contain exempted information as prescribed under KRS 61.787. Pursuant to KRS 61.872(5) all public agencies must respond within 3 business days of receipt of an open records request. For more information regarding the KY Open Records Request laws, please refer to KRS 61.870-61.844
All “Open Records Requests” are subject to the County Clerk’s approval. All requests involving real estate documents and/or tax bills will only be accepted by mail as we require payment prior to processing. Each record is $.25 per page and there is a $2.00 postage and handling fee per request.