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Main Content
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​Delinquent Property Tax

  • ​Form - Sample Half Page Ad for Newspaper

Third Party Purchaser Information​​

  • ​County Clerk ​Delinquent Ta​​x S​ale Dates​​​​​​​​​​​​​​​​​​  (3/16/26​)
  • Third Party Purchase S​p​read Sh​e​​​​e​t​​​​​​ (3/16​/26​​)​
  • ​Application for Certificate of Registration to Purchase Certificates of Delinquency - ​62A370A  (10/06/22)
  • Instructions for Application of Registration to Purchase Certificates of Delinquency - 62A370A(I)  (10/31/24)
  • ​Manual for Potential Third Party Purchasers (10/31/​24)​
  • Third Party Purchaser Page, DOR Public Website

Manuals & Training Material

​April 2021 County Clerk Training

Monthly Ad Valorem Report ACH Payment

County Clerks Office Manual for Public Service and Centrally Assessed C​ompanies  (3/26/2025)​

​Real Property Tax Duties of the County Clerk's Office Manual (6/26/2025)​

Sharepoint ​Guide (2/17/2026)

Sharepoint Enabling Alerts Guide​ (4/17/2025)​

Motor Vehicle Usage Tax Manual (12/12/2025)​
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Forms​

sharepoint-transparent small.png​PSC Tax Roll Certificat​ions

Relative Content

Homestead Exemption​

2025​ State Property Tax Rate Tables​

Tax Rate Books

2025 County Clerk Tax Rate Worksheets​​​​

Penalty Waiver Guidelines

  • ​Penalty Waiver​ Memo
  • Penalty Waiver Checklist
  • Penalty Waiver KAR

Additional Resources

  • ​PVA Directory 2022-2026​  (10/8/25​)
  • ​OPV Phone Listing​ (3/30/26​)
  • Interest Rate Calculator
  • Freddie Freeroader Program​
  • Tax Collection Schedule
  • Records Retention Schedule (6/9/22)​
  • KY-RP-19-04 Dut​ies in Taxing Omitted Real Property (3/13/25)
  • End of Year Transfers (Titled Next Year)
  • State Real Property Tax Rate 1974-2025​​

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Download the Taxpayer Bill of Rights

The Kentucky Department of Revenue conducts work
under the authority of the Finance and Administration Cabinet.

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62A1092​

​Order of Allowance to the Board of Assessment Appeals (10/22)​

​62A301-S

Omitted Real Estate Property Tax Bill (10/​22)

62A303

Minutes of the Board of Assessment Appeals  (10/22)

62A303-A

Certification (Attach to Revenue Form 62A303)  (10/22)

62A303-B

Summary of Appeals Filed with the County Board of Assessment Appeals  (10/22)

​62A303-C

Justification for Decision of Local Board of Assessment Appeals (10/​22)

62A354

​No​tice to Property Owner of Final Decision of Board of Assessment Appeals  (10/22)

​62A356

Background Fact Sheet for Local Board Member Appointees (10/22)​

​62A358

Receipt for Transferring Delinquent Property Tax Bills from Sheriff to Clerk (9/22)

​62A358-S

Supplemental Receipt to Document Timely Postmarked Payments Received After the Delinquent Tax Bill Transfer Date (9/22)

​62A361

Receipt for Redemption of Land and Certificates of Delinquency (10/22)

​62A363

County Clerk's Claim for Preparing Tax Bills (10/22)

​62A363-B

County Clerk's Claim for Preparing Omitted Tax Bills (10/22)

​62A364​

County Clerk's Monthly Report of Omitted Assessments (10/22)

​62A366-D​

​Order Correcting Erroneous Delinquent Assessment (9/22)

62A366R

Exoneration Form for Property Tax Refund ​(9/2​2)

62A367

Authorization for Preparing Additional/Supplemental Tax Bills (10/22)

​62A367-A

Instructions For Preparation of Additional/Supplemental Tax Bills (10/22)​

62A371

Attestation Form for Use When Taxpayer Cannot Make Contact with a Third Party Purchaser (2/22)

62A374

County Clerk Certificate of Delinquency Sale Registration (2​/22)​

62A375

Release of Certificate of Delinquency Released to a Third Party (2/22)

62A377

In House Release of Third Party Purchaser Lien When Lien Is Paid to Clerk​ (2/22)​

62A37​9​

Listing of Omitted Property​ (11/23​)

62A3​85

Sheriff's Official Receipt for Property Tax Bills (10/22)

62A3​85-A

Sheriff's Receipt for Unpaid and Partially Paid Tax Bills (10/22)

​62A386

Sheriff’s Official Receipt for Additional/Supplemental Property Tax Bill(s) (05/03/23)

62A394-MV​​

County Clerk's Monthly Report of Motor Vehicle Property Tax Collections (Excel) (02/24)

62A394-MV

​County Clerk's Monthly Report of Motor Vehicle Property Tax Collections (PDF) (02/24)

​​62A300​0​​

Property Tax Rate Request Form (0​4/25​)

62F003

Appeals Process for Real Property Assessments​ (04/23​)

62F031

Appeal to Local Board of Assessment Appeals  (12/20)

​73A07​0
​Motor Vehicle Usage Tax Request for Extension of Reports and/or ACH Call-In

​73A200

County Clerk's Monthly Report of Legal Process Tax Receipts

​73A201

Quarterly Report of Affordable Housing Trust Fund Fee


Public Service Forms

2025​ Railroad Revitalization and Regulatory Reform (4-R) Rate​​

61A255

​Public Service Company Property Tax Statement (PDF)  (4/12/21)

61A25​5

​​Public Service Com​pany Property Tax Statement (Excel)  (10/14/22)

​61A255(I)

​Instructions for Form 61A255

61A509

Distilled Spirits or Telecoms Property Tax Statement (PDF)  (4/12/21)

61A509​

​Distilled Spirits or Telecoms Property Tax Statement (Excel)  (4/12/21)

61A509(I)

​Instructions for Form 61A509​