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Jefferson County, KY

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Jefferson County, Kentucky — Tax Sale & Surplus Procedure

Local operations layer. The legal framework (redemption periods, surplus rights, statutes, case law) lives on the parent page → kentucky. This page covers how Jefferson County actually runs it. Legal information, not legal advice. Last verified: 2026-06-02.

Jefferson County is the largest county in Kentucky by population (~782,969, 2020 census) and is home to Louisville, the state’s only consolidated city-county government (Louisville Metro). The county is the Circuit 30 judicial district and has its own Master Commissioner’s Office that conducts all judicial/commissioner foreclosure sales. The delinquent-tax certificate sale is run by the Jefferson County Clerk under Kentucky’s standard certificate-of-delinquency framework (KRS 134.128), augmented by the county’s unique Tax Delinquency Diversion Program (TDDP) — a Louisville Metro ordinance that withholds blighted-property tax bills from third-party sale for five-year periods (KRS 99.727; Metro Council Resolution No. 152 Series 2022, renewed December 2022 through 2027).

C0. Identity

  • County seat: Louisville, KY
  • Population: ~782,969 (2020 Census)
  • Recording unit: County (Jefferson County Clerk)
  • Judicial district: Circuit 30
  • Parent legal framework: kentucky
  • Government form: Consolidated city-county (Louisville Metro); the Jefferson County Clerk, Jefferson County Sheriff, Jefferson County Attorney, Jefferson County PVA, and Jefferson Circuit Court each retain separate statutory roles even within the metro merger.

C1. Local Tax Sale

Conducts own sale? Yes — the Jefferson County Clerk (currently Interim Clerk David Yates as of 2026) conducts an annual certificate-of-delinquency lottery sale in person at Metro Hall under KRS 134.128.

Platform / venue: No online auction platform. Sale is conducted in person at:

Room 106, Metro Hall, 527 W. Jefferson Street, Louisville, KY 40202

The county uses CCLIX.us as its official system for tracking and searching delinquent tax bills (unpaid, paid, and sold to third parties); delinquent property listings are published as downloadable PDFs on the clerk’s website. Source: https://jeffersoncountyclerk.org/delinquenttaxes/

Sale calendar (2026 confirmed):

  • Sale date: July 17, 2026 at 3:00 PM (lottery drawing)
  • Priority-sale list submission (prior-year certificate holders): no later than July 2, 2026 (≥10 days before sale)
  • Lottery registration & bill list + 25% deposit submission deadline: July 10, 2026 (≥1 week before sale)
  • Source: https://jeffersoncountyclerk.org/delinquent-tax-lottery/

Historical pattern: Consistent annual mid-July sale date. The 2024 sale was July 18 (per delinquent-property-listing page). Source: https://jeffersoncountyclerk.org/jefferson-county-delinquent-property-listing/

Registration and deposit — state (DOR): TPPs must register with the Kentucky Department of Revenue (annually, if they will buy >3 certificates in Jefferson County, >5 statewide, or invest >$10,000 statewide); DOR registration fee: $250. Must register at least 60 days before the sale. Source: https://revenue.ky.gov/Property/pages/third-party-purchaser.aspx

Registration and deposit — Jefferson County Clerk:

  • Registration form (with full contact info, notarized affidavit of non-relation to other participants, copy of DOR registration certificate) must be submitted by July 10, 2026
  • Fee: $10.00 per bill, maximum$250 (Lottery Sale); $5.00 per bill, maximum$250 (Priority Sale); combined maximum: $250
  • 25% deposit required when submitting bill list; balance due on completion of sale by wire transfer or certified/cashier’s check
  • $30.00 per bill for assignment and lis pendens recording
  • Source: https://jeffersoncountyclerk.org/delinquent-tax-lottery/

How the lottery works: The sale uses an automated drawing system to determine purchase order among registered participants. As of 2026, physical presence at the drawing is no longer required; the lottery sale is conducted electronically after business hours on the sale date. Bills are distributed sequentially from each participant’s priority-ranked Excel list. Participants with prior-year certificates are eligible for a Priority Sale track. Source: https://jeffersoncountyclerk.org/delinquent-tax-lottery/

Delinquent list location: Three downloadable PDF lists posted on the clerk’s website: Personal Property, Real Property A-J, Real Property K-Z. Also searchable via CCLIX+: https://cclix.us/public/DTAX/Bills/Search/5757CB5C-F99E-4B82-B827-EE99E72281C5 and the official delinquent property listing page: https://jeffersoncountyclerk.org/jefferson-county-delinquent-property-listing/

TDDP — notable local quirk: Louisville Metro’s Tax Delinquency Diversion Program (authorized by KRS 99.727; renewed by Metro Council Resolution No. 152 Series 2022) withholds delinquent tax bills on certain designated blighted properties from third-party purchase for five-year periods. Bills protected under TDDP are flagged with “TDDP” in CCLIX. The current renewal runs through approximately December 2027. Source: https://jeffersoncountyclerk.org/delinquenttaxes/ ; https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=56171 (KRS 99.727, amended by 2025 Ky. Acts ch. 56, §1, eff. June 27, 2025)

Fee schedule during clerk’s collection period (April 16 onward):

  • Apr 16–30: Sheriff’s commission (1%) + 10% Clerk fee + 20% County Attorney fee + $10 lien fee + 1% monthly interest
  • May 1–30: 1% interest + 30-day mail notice fee
  • Jun 1–30: 1% interest + 60-day mail notice fee + advertising fee (varies) + $5 Clerk ad fee
  • Jul 1–Sale: 1% monthly interest continues Source: https://jeffersoncountyclerk.org/del_tax_faq/

C2. Local Redemption → framework: right-of-redemption

Pre-sale redemption (certificate payoff): The owner may pay off the certificate of delinquency directly to the Jefferson County Clerk (at the Delinquent Tax Department, Suite 100A) or to the TPP at any time before the foreclosure sale, extinguishing the lien. Under KRS 134.127(3)(d), payment to the clerk constitutes payment in full; the TPP may collect nothing further.

Payment methods accepted by clerk (Delinquent Tax Dept.):

  • By mail or in-office: certified check, cashier’s check, money order
  • In-office only: cash, Visa, MasterCard, Discover, American Express
  • Phone payments: not accepted

Payment address (Delinquent Tax Dept.):

Jefferson County Clerk, 527 W. Jefferson St., Suite 100A, Louisville, KY 40202

Post-sale redemption: Same as state default: six (6) months from the master-commissioner sale date, only if the property sold for less than two-thirds (2/3) of its appraised value (KRS 426.530). Redemption amount: original bid + 10% per annum interest + purchaser’s post-sale maintenance costs. Payment to the Clerk of the Circuit Court. Source: https://www.jeffcomm.org/faqs.php ; kentucky §2.

Where to redeem pre-sale:

Jefferson County Clerk — Delinquent Tax Department 527 W. Jefferson St., Suite 100A, Louisville, KY 40202 Phone: 502-574-5884 Email: TWoods@JeffersonCountyClerk.org Hours: 8:00 AM–5:00 PM, Monday–Friday

Payment plans (pre-sale): The County Clerk’s office does not offer installment plans. Payment plans may be requested through the Jefferson County Attorney’s Tax Division (below) before end of June / by July 15, 2026 for 2025 bills. Bills on an approved plan cannot be sold at the lottery sale. Source: https://jeffersoncountyclerk.org/del_tax_faq/

Deviations from state default: None identified beyond the TDDP program (withholds flagged bills from third-party sale). State KRS 134.128 lottery mechanics apply.

C3. Local Surplus / Excess Proceeds → framework: surplus-funds

Framework: In a Jefferson County master-commissioner judicial sale, proceeds in excess of judgment, court costs, and commissioner’s commission are held in the court registry (with the Circuit Court Clerk’s Accounting Department) and distributed to junior lienholders in priority order, then to the former owner/defendant by court order, consistent with KRS 426.500(2) and kentucky §3.

Claim filing venue:

Jefferson Circuit Court (Circuit 30) Office of the Circuit Court Clerk — Accounting Department Louis D. Brandeis Hall of Justice, Room 2018 600 W. Jefferson Street, Louisville, KY 40202 Phone: (502) 595-4018

The former owner (or successor/heir) claims surplus by filing a motion in the existing foreclosure civil action in the Jefferson Circuit Court. The motion requests that the court order the Master Commissioner to disburse the surplus funds. A court order is required; the Master Commissioner (jcomm.org) then releases the funds. Source: https://www.jeffcomm.org/faqs.php ; https://www.bankruptcy-divorce.com/claim-kentucky-commissioner-foreclosure-surplus-funds/

Master Commissioner contact for surplus questions:

Jefferson Circuit Court Master Commissioner — Carole C. Schneider Glassworks Building, 815 W. Market Street, Suite 503, Louisville, KY 40202-2654 Phone: (502) 574-5934 Email: questions@jcomm.org Hours: Monday–Friday, 8:30 AM–4:30 PM Website: https://www.jeffcomm.org/

Claim form: No single official surplus-claim form identified from a retrieved primary source. The claim is made by motion in the circuit court civil action. needs_verification: whether the Jefferson Circuit Court or master commissioner publishes a standard form or motion template.

Local deadline notes: No fixed statutory deadline while the court holds the funds. However, once unclaimed, the Circuit Court Clerk annually reviews financial records five years and older and, if qualifying, transfers unclaimed funds to the Kentucky State Treasurer with prior notice to the last address of record. After transfer, only the State Treasurer can disburse. Source (KyCourts accounting-manual statement and govserv.org Nicholson office description per search results). KRS Chapter 393A governs unclaimed property after transfer.

Unclaimed funds search after transfer to State Treasurer:

Unclaimed list at county level: needs_verification — no confirmed published surplus-funds list specific to Jefferson County commissioner’s sales was found on a retrieved primary source. The CCLIX system covers delinquent-tax certificates, not post-sale surplus.

Contact for claims:

  • Master Commissioner’s Office: (502) 574-5934 / questions@jcomm.org
  • Circuit Court Clerk Accounting: (502) 595-4018

▸ For Investors / Operators — Jefferson County’s delinquent-tax certificate sale is an annual lottery (July 17, 2026, 3:00 PM, Room 106, Metro Hall, 527 W. Jefferson Street) with two tracks: a Priority Sale for prior-year certificate holders and a Lottery Sale for all registered third-party purchasers. DOR registration ($250) must be completed ≥60 days before the sale; the county clerk charges$10/bill (max $250) plus a 25$1,000 per purchaser per sale date effective February 1, 2026.

▸ For Former Owners — Surplus from a Jefferson Circuit Court master-commissioner judicial sale is held in the court registry (Circuit Court Clerk Accounting, Hall of Justice Room 2018, 600 W. Jefferson Street; (502) 595-4018) and distributed by a motion in the original foreclosure case ordering the Master Commissioner to disburse. The Master Commissioner’s Office (Carole C. Schneider, 815 W. Market Street, Suite 503; (502) 574-5934; questions@jcomm.org) handles questions. Unclaimed funds are reviewed by the Circuit Court Clerk on a five-year cycle and transferred to the Kentucky State Treasurer (searchable at kyclaims.unclaimedproperty.com) if unclaimed.

C4. Offices & Contacts

OfficeName (as of 2026)AddressPhoneURL
County Clerk (Delinquent Tax Dept.)David Yates (Interim Clerk)527 W. Jefferson St., Suite 100A, Louisville, KY 40202502-574-5884https://jeffersoncountyclerk.org/
County Clerk (Main / Mailing)David Yates (Interim Clerk)527 W. Jefferson St., Louisville, KY 40202; PO Box 33033, Louisville KY 40232502-574-5700https://jeffersoncountyclerk.org/
County Clerk (Deed Room / Recorder)—527 W. Jefferson St., Room 204, Louisville, KY 40202502-574-6220https://jeffersoncountyclerk.org/deed-room/
County Clerk (Recorders Office)—527 W. Jefferson St., Room 204, Louisville, KY 40202502-574-5785https://jeffersoncountyclerk.org/recording-indexing/
Circuit Court ClerkDavid L. NicholsonHall of Justice, 600 W. Jefferson St., Suite 2008, Louisville, KY 40202(502) 595-4018 (Accounting)https://www.jeffersonkycourtclerk.com/
Master Commissioner (Circuit 30)Carole C. SchneiderGlassworks Building, 815 W. Market St., Suite 503, Louisville, KY 40202-2654(502) 574-5934https://www.jeffcomm.org/
Property Valuation Administrator (PVA)Colleen YoungerGlassworks Building, 815 W. Market St., Suite 400, Louisville, KY 40202-2654(502) 574-6380https://jeffersonpva.ky.gov/
Sheriff (tax collection)—515 W. Market St., Suite 110, Louisville, KY 40202-3388502-574-5479 (tax line)https://www.jcsoky.org/property-tax
County Attorney (Tax Division)—First Trust Centre, 200 S. Fifth Street, Suite 200N, Louisville, KY 40202(502) 574-6331—

C5. Local Procedure Notes

  • TDDP (Tax Delinquency Diversion Program): Jefferson County is the only Kentucky county with this program. Pursuant to KRS 99.727, Louisville Metro designates blighted census-block properties and withholds their delinquent tax bills from third-party purchase for five years. The current renewal (Resolution No. 152 Series 2022) runs through ~December 2027. Bills are flagged “TDDP” in CCLIX. KRS 99.727 was further amended by 2025 Ky. Acts ch. 56, §1 (eff. June 27, 2025) — precise amendment details need_verification. Source: https://jeffersoncountyclerk.org/delinquenttaxes/ ; https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=56171

  • Lottery vs. priority sale two-track system: Jefferson County runs two separate tracks: (1) a Priority Sale for TPPs who already hold prior-year certificates on the same parcels (submitted ≥10 days before sale, fee $5/bill max$250); and (2) a Lottery Sale for all registered purchasers (submitted ≥1 week before sale, fee $10/bill max$250). The automated drawing determines pick order among lottery participants. Source: https://jeffersoncountyclerk.org/delinquent-tax-lottery/

  • Cash caps — Master Commissioner sales: Effective February 1, 2026, cash payments at commissioner’s judicial sales are capped at $1,000 per purchaser per sale date. No cap on certified funds (cashier’s checks, money orders). Source: https://www.jeffcomm.org/

  • Payment balance (commissioner sales): Balance of the bid price is due within 30 days from the date of sale to the Commissioner’s Office. Surety bond applications must be submitted by 4:00 PM on the Monday before the Friday sale. Source: https://www.jeffcomm.org/faqs.php

  • Sale day — commissioner sales: Scheduled Fridays at 1:00 PM, Jefferson County Hall of Justice — District Courtroom 102, 600 W. Jefferson Street, Louisville, KY 40202. Source: https://www.jeffcomm.org/

  • Commissioner’s deed: Issued in the name of the purchaser at the commissioner’s sale; the purchaser must file a motion and court order requesting sale confirmation and deed issuance after the Report of Sale is filed (within 3 business days of sale). Confirmation occurs at least 10 days after filing. Source: https://www.jeffcomm.org/faqs.php

  • Payment plan deadline (2026): Payment plans for 2025-year certificates must be set up through the County Attorney’s Tax Division by July 15, 2026 to prevent those bills from being sold at the July 17, 2026 lottery sale. Source: search results (wave3.com 2026-04-08).

  • No installment plans at clerk level: The Jefferson County Clerk’s office does not offer installment plans; redirect to the County Attorney (502-574-6331 / coattorneytaxplan@louisvilleky.gov). Source: https://jeffersoncountyclerk.org/del_tax_faq/

  • Drop box available: Glassworks Building lobby (master commissioner office) for document submission.

  • Penalty waiver policy: The clerk does not waive interest; some penalties may be waived only for governmental errors. Failure to receive a tax bill is not grounds for waiver. Source: https://jeffersoncountyclerk.org/del_tax_faq/

C6. Records Access

C7. Meta

sources:

needs_verification:

  • Whether the Circuit Court Clerk’s Accounting Department (Hall of Justice, Room 2018, phone 502-595-4018) publishes or posts a list of held surplus funds, or whether any standard surplus-claim motion form is available from the clerk or master commissioner.
  • Exact text/amendment details of KRS 99.727 as amended by 2025 Ky. Acts ch. 56, §1 (eff. June 27, 2025) — the statute was confirmed as amended but the full amendment text was not retrieved.
  • Current Jefferson County Clerk name: David Yates confirmed as “interim” per multiple 2026 news sources; permanent appointment status needs_verification.
  • Whether Carole Schneider remains the sole MC for Circuit 30 in 2026, or whether additional MCs have been appointed for the multi-division circuit.
  • Circuit Court Clerk accounting dormancy period confirmed as “five years” by secondary source (govserv.org description of Nicholson office policy); the primary authority (KRS Chapter 30A or the KyCourts accounting manual) was identified but full text not retrieved — confirm the exact statutory/rule basis for the 5-year review period before transfer to the State Treasurer.
  • Whether any published surplus-funds list is maintained by Jefferson Circuit Court, the master commissioner, or a related Louisville Metro office (analogous to county-maintained unclaimed/excess-proceeds lists in other states).
  • Louisville Metro payment-plan deadline for 2026 (July 15, 2026) verified through news sources (wave3.com), not directly from the county attorney’s official page (louisvilleky.gov returned 403).
  • Exact address/contact for County Attorney Tax Division confirmed via search-result synthesis (“First Trust Centre, 200 S. Fifth St., Suite 200N”); the louisivilleky.gov page returned 403 — direct verification recommended.
  • LOJIC GIS map functionality for parcel ownership/tax data — confirmed the URL exists but detailed parcel-data content was not confirmed from a retrieved page.
  • Whether Jefferson County imposes any local registration or bidder qualification requirements beyond the state DOR requirements for TPPs (e.g., local background check, additional bond) — FAQ and lottery pages describe the process but do not confirm the absence of additional local requirements.

cross_links: kentucky, right-of-redemption, surplus-funds, third-party-recovery-rules, due-process-notice, tyler-v-hennepin-county, farmers-national-bank-v-commonwealth, smith-v-apex-fund-services-2025, bankruptcy-automatic-stay, heirs-property, pro-rata-tax-lien-priority, redemption-conditional-on-price

changelog:

  • 2026-06-02 — Initial population. Fetched: jeffersoncountyclerk.org (delinquent-tax, lottery, delinquent-property-listing, FAQ, deed-room, legal-records, recording-requirements, on-line-land-records), jeffcomm.org (home + FAQ), jeffersonpva.ky.gov (home + property-search + maps), jcsoky.org (property-tax), kycourts.gov (Jefferson county info + MC overview), search.jeffersondeeds.com, apps.lojic.org, treasury.ky.gov. Also multiple targeted web searches confirming 2026 sale dates, office contacts, and LOJIC GIS resources. gap_score: 10 (10 needs_verification flags; no fabricated or uncited claims).

▸ For Investors / Operators — Jefferson County’s delinquent-tax certificate sale is an annual lottery (July 17, 2026, 3:00 PM, Room 106, Metro Hall, 527 W. Jefferson Street) with two tracks: a Priority Sale for prior-year certificate holders and a Lottery Sale for all registered third-party purchasers. DOR registration ($250) must be completed ≥60 days before the sale; the county clerk charges$10/bill (max $250) plus a 25$1,000 per purchaser per sale date effective February 1, 2026.

▸ For Former Owners — Surplus from a Jefferson Circuit Court master-commissioner judicial sale is held in the court registry (Circuit Court Clerk Accounting, Hall of Justice Room 2018, 600 W. Jefferson Street; (502) 595-4018) and distributed by a motion in the original foreclosure case ordering the Master Commissioner to disburse. The Master Commissioner’s Office (Carole C. Schneider, 815 W. Market Street, Suite 503; (502) 574-5934; questions@jcomm.org) handles questions. Unclaimed funds are reviewed by the Circuit Court Clerk on a five-year cycle and transferred to the Kentucky State Treasurer (searchable at kyclaims.unclaimedproperty.com) if unclaimed.

Legal information, not legal advice. This page summarizes Jefferson County, Kentucky local procedures for educational purposes and may be incomplete or out of date. Laws and administrative procedures change. Verify every cited primary source and consult a licensed Kentucky attorney before acting. Last verified: 2026-06-02.

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