The Daviess County Delinquent Property Tax Sale was held on August 21, 2024.
What happens at a delinquent tax sale?
During any tax sale, the most recent years unpaid tax bills are eligible to be sold to any registered third party purchasers. The purchasers then place a lien on the properties certificate of delinquency that is on file with the clerk’s office.
What does it mean when a third party purchaser buys any delinquent tax bill?
When any tax bill gets sold, the purchaser is not awarded ownership of the property. A lien is placed on the property listed on the tax bill by the third party purchaser. In order to get this lien released, you need to contact the purchaser and make arrangements with them to pay off the lien.
Updated: August 22, 2024
Information for Taxpayers
If you have an unpaid delinquent property tax bill, you may pay your bill at the Daviess County Clerk’s Office located in the Courthouse, Room 104. You may inquire about the amount of the bill by calling our office at 270-685-8434, Ext 3.
Office hours are 8:00AM until 4:30PM, Monday thru Friday. If you are paying your bill, you will need to have Cash, Cashier’s Check, or you may choose to use a debit/credit card (The vendor for the card company does charge a convenience fee based on the amount).
You may arrange payments with the County Attorney’s Office prior to August 12, 2024 for the 2023 Tax Bills. To make arrangements you may contact the County Attorney’s Office at 270-685-8442; however, the entire bill must be paid by August 16, 2024 to avoid being included in the Delinquent Tax Sale on August 21, 2024.
After a bill has been purchased at the Sale, the taxpayer will have to pay the third-party purchaser the amount of the bill plus any interest and fees.
Updated: August 22, 2024
Third Party Purchaser Information
In order to participate in the tax sale, all Third Party Purchasers must register with the County Clerk’s Office and may be required to register with the Department of Revenue if any of the following conditions are met:
- Plan to purchase 5 or more certificates of delinquency statewide
- Plan to purchase 3 or more certificates of delinquency in any county; or
- Plan to invest more than $10,000 statewide in any calendar year
See www.revenue.ky.gov for the Department of Revenue registration form.
Each individual or entity seeking to participate in the sale shall register with the County Clerk at least ten (10) days before the date of the sale but no later than August 12, 2024. The County Clerk shall require a nonrefundable registration fee which will be paid at a rate of $5 for each certificate of delinquency on a purchaser’s priority list and $10 for each certificate on a purchaser’s list of current certificates. The maximum registration fee is $250. The registration fee is due no later than 4:00 p.m. CST August 12, 2024.
***Please note that All Third Party Purchaser’s Registration Fees will need to be a separate payment from your prior and / or current lists deposits.***
All funds submitted must be payable to the Daviess County Clerk
Purchase Process for Third Parties Holding Prior Year Certificates:
1) Any individual or entity holding a certificate of delinquency from a prior year shall submit to the County Clerk a separate list of certificates of delinquency they wish to purchase relating to the property for which they held the prior year certificate of delinquency. This list must be submitted at least ten (10) days before the date of the sale but no later than August 12, 2024. This list shall be clearly marked as a prior year certificate of delinquency list. The prior year certificate of delinquency list shall include for each certificate of delinquency:
- 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 number where the prior year lien claim has been filed, if applicable. (a copy of the filed lien is not necessary)
2) Full payment by certified funds shall be tendered to the County Clerk August 12, 2024.
3) On the morning of the County Clerk’s Sale, prior to beginning the sale process, the Clerk shall sell all certificates of delinquency for which prior year certificate information was presented and verified to the third-party with the most recent tax year claim seeking to purchase the certificate of delinquency. The payment tendered at the time the list was submitted shall be used to satisfy the amount due, and any refunds shall be made for certificates of delinquency not sold in accordance with the list and payment presented. All remaining tax bills will be placed in the pool of liens to be sold by the Clerk as described below.
Third Party Purchaser Lists of Current Certificates of Delinquency:
1) The purchaser shall submit a list of current certificates of delinquency that they are intending to purchase at least ten (10) days before the date of the sale but no later than August 12, 2024. Your List MUST be in BILL NUMBER ORDER and shall include the certificates of delinquency in the following order:
- The tax bill number;
- The taxpayer name;
- Address of property;
- The amount due on the certificate of delinquency; and
- A total amount for all certificates of delinquency included on the list.
2) The County Clerk shall require 25% of the amount due on all current certificates by August 12, 2024. Payment must be in certified funds.
3) During the period between the submission of the lists and the Clerk’s Sale, the County Clerk shall review the submitted lists to identify multiple purchasers interested in the certificate of delinquency on the same property and based upon the information submitted, shall determine the individual or entity that holds the prior year claim for the most recent tax year. As an example, if Company A purchased a 2007 tax bill on April 15, 2008 and Company B purchased a 2000 tax bill on August 20, 2008 and both companies wish to purchase the 2012 tax bill, Company A would be awarded the 2012 tax bill because they own the most recent tax year.
4) Failure of a third party purchaser to properly and timely submit a purchase list or to make payment in full shall result in the loss of purchase priority established by this Section, and all certificates of delinquency to which this paragraph applies shall be included in the pool of certificates of delinquency that will be sold by the County Clerk.
TAX SALE PROCEDURE
The Sale shall be conducted similar to a professional sports draft, with each purchaser having an opportunity to purchase certificates of delinquency in turn through several rounds.
A) The order of selection by purchasers shall be determined by a random drawing conducted August 16, 2024 at 9:00 am. CST. All purchasers seeking to participate in the sale must be registered in our office by the close of business August 12, 2024. The County Clerk will conduct the drawing using the social media platform Facebook Live. The purchaser does not need to be present for the random drawing. The list of positions will be broadcast and posted to our website immediately following the close of the drawing.
B) This year the tax sale will be conducted IN PERSON. We are allowing ONLY 1 Representative Per Company to Be Present the Day of the Sale. As In Past Sales, We Will Also Allow for Multiple Companies to Use 1 Representative. Before the 2023 sale begins the Clerk shall sell all the certificates of delinquency for which prior year certificate information was presented and verified to the third-party with the most recent tax year claim seeking to purchase the certificate of delinquenc All remaining bills will be placed in the pool of liens to be sold by the Clerk.
C) The Purchasers / Representatives will select certificates of delinquency to purchase in order based on the random drawing order from lowest to highest. Certificates of delinquency will be sold in lots of 1, until the purchaser’s spending cap is reached, the purchasers ask to be withdrawn from the sale, or all certificates of delinquency are sold. Purchasers shall be permitted to purchase only those certificates of delinquency included on their previously submitted list during the sale, unless and until all other purchasers have withdrawn, in which case any remaining certificates may be sold to any purchaser able and willing to buy them. When a purchaser has withdrawn from the sale, no other purchaser may take the place of the withdrawing purchaser.
D) The County Clerk may impose a time limit on each purchaser during each round, and the County Clerk may allow a purchaser to select another bill if the bill selected by the purchaser has been paid or already purchased, so long as the alternative selection can be made within an allotted time lim To the extent possible, the County Clerk shall try to prevent unfairness in the Sale process by prohibiting participation by multiple related entities. The goal is to have one and only one sale participant for each group of related entities:
- Members of a family; and
- Entities:
- With common ownership or management;
- Having been formed by one or more of the same entities;
- Having one or more of the same investors;
- Having one or more of the same directors, members, partners, or officers; or
- Having more than one (1) client registered for the sale in that county.
E) A purchaser may opt out of the purchase process at any time prior to completion of the sale.
F) Payment(s) shall be made at the time of the Sale, and shall be submitted in the form of cash, certified check, or credit/debit card. If a card is used, the card vendor does charge a convenience f Ask Deputy Clerk for details.
G) Additional monies due after the sale will be a recording fee of $30.00 for the assignment of each certificate of delinquency sold. We ask for a separate payment of the assignment fee on the date of sale. Payments will be made in the same manner as stated in the above section.
H) The Clerk shall address any questions or controversies regarding the sale.
** All certified funds shall be made payable to the Daviess County Clerk. **
