Counties / Kentucky counties / Simpson County
Simpson County, Kentucky tax sales
How tax sales work in Simpson County, Kentucky
Kentucky law controls every tax sale in Simpson County — the county runs the sale, but what is sold, what it pays and how long the owner can redeem are all set by the state:
| What Kentucky sells | Tax lien certificates |
|---|---|
| Interest / penalty | 12% simple interest per year (1% per month), fixed by statute — no interest-rate bidding (KRS Chapter 134; see §§ 134.490, 134.549 confirming the 12% rate) |
| Redemption period | No fixed deed-state redemption window: the owner may pay/redeem until a foreclosure sale is completed. The certificate holder may not sue to foreclose until after a 1-year tolling period from delinquency (KRS 134.546); the lien itself remains valid for 11 years from delinquency |
| When sales happen | Annual county clerk sales of certificates of delinquency each summer — sales run mid-July through October, with most counties selling mid-July through late August |
| Governing law | Kentucky Revised Statutes, Chapter 134 (esp. §§ 134.125, 134.128, 134.420, 134.490, 134.546) |
| County (Census) | Simpson County — county, Kentucky · FIPS 21213 |
Certificates are called 'certificates of delinquency.' Allocation is by lottery/random drawing among registered buyers who submit priority and current-year lists with deposits — rates are never bid down. Holders must give statutory notice within 50 days of purchase and can only reach the property through a judicial foreclosure lawsuit.
The process, step by step
1 · The list publishes. Kentucky sales run on this rhythm: Annual county clerk sales of certificates of delinquency each summer — sales run mid-July through October, with most counties selling mid-July through late August The county's sale list — the parcels actually being sold — is published ahead of the sale by the county office that runs it, and in many Kentucky counties also through the state's sale channels (mostly in-person (county clerk sales; buyers are allocated certificates by random drawing / lot selection from submitted lists, not by competitive bidding)).
2 · Register and fund — before sale day. Registration and bidder deposits are handled by the county or its sale platform and close before the sale, in most counties the day before. The amount and ID requirements are set in the county's own sale notice, not in state law — confirm them on the current published notice before you rely on them.
3 · Research every parcel. Compare the taxes owed against assessed value and recorded sales, check property type and occupancy signals, and price in the state's redemption rule above: it decides whether your money comes back with the statutory return, or your path runs to the property itself.
4 · Bid the number you wrote down. Set your max bid (deeds) or floor rate (liens) from the research, before the sale opens. The state's return is paid on the tax obligation — not on whatever extra a bidding war adds on top of it.
5 · After the sale. Owners redeem inside the window above; lists change as they do. Track the parcels you care about, because a watched property redeeming or withdrawing is information you want before — not after — you wire a deposit for the next sale.
What Simpson County publishes — and our verification status
Under Kentucky law, the county publishes its sale list as a public record ahead of each sale. What we have not done is guess at this county's exact channel: which office posts the list, in what format, and on what posting schedule are being verified county by county against the county's own publications. Until that check is complete, this page carries the verified state rules — not a live Simpson County sale list — and says so plainly.
Coverage status: Simpson County — verification in progress
Alerts activate county by county as each county's published list is verified. Join the Kentucky watchlist and you are first in line when Simpson County alerts switch on — plus you get the free Kentucky sale calendar and law guide today.
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All Kentucky counties: Kentucky county index · Rules: Kentucky tax sale laws · Kentucky sale calendar · Kentucky investing guide · New to a term? Glossary · FAQ
County facts (name, state, FIPS 21213) from the US Census Bureau county list; state rules verified 2026-10-30 — sources on the Kentucky law page. Educational only, not investment advice.