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​​FRANKFORT, Ky. (October 6, 2022)  The Department of Revenue is now accepting applications to register as a third party purchaser of certificates of delinquency in Kentucky effective for the calendar year of 2023. All third party purchasers who meet the following conditions must register with the Department of Revenue:

  • You plan to purchase more than three certificates of delinquency in a county;
  • You plan to purchase more than five certificates of delinquency statewide; or
  • You plan to invest more than $10,000 in certificates of delinquency.

Please visit our Third Party Purchaser page​ for more information on this process.


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under the authority of the Finance and Administration Cabinet.

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