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Delinquent Taxes

Forms must be completed and mailed or brought in person to our office location.
Forms cannot be e-mailed or faxed as they must contain the original signature.

PROCESS TO PURCHASE 2021 TAX BILLS

SALE DATE & TIME: SEPTEMBER 21, 2022 at 9:00 a.m. CST
REGISTRATION DEADLINE: SEPTEMBER 12, 2022 at 4:30 p.m. CST.

This means all forms, lists, registration fees and deposits have to be complete and in order, and in our office by this date and time.

Most third party purchasers must first register with the state. Visit https://revenue.ky.gov to see if you are required to do so. If you do register with the state, a copy of the registration certificate issued to you by the Department of Revenue should be included with the paperwork you submit when registering with the Clerk’s office.

All parties interested in participating in our tax sale must register with our office using form 62A374.  A copy of this form is available on our website https://warren.countyclerk.us, the Department of Revenue website https://revenue.ky.gov and in our office.

The current year list of certificates you submit should be in alphabetical order. It must include the bill number, the taxpayer name, either the property address or map code number, and the amount due for each bill. A total amount due for all the certificates on this list should also be included.

If you submit a priority list of certificates, in addition to the above requirements the list must include the bill number and tax year of the prior year certificate as well as the book and page number where the prior year certificate was filed.

Whether you submit a priority list, a current list, or both, the purchaser’s name should be at the top of each page of all the lists submitted. Each list should also be clearly marked as either priority or current.

The registration fee is calculated as follows: Total number of priority certificates listed times $5.00 plus the total number of current certificates listed times $10.00. The maximum registration fee is $250.00. This is a nonrefundable fee.

The deposit amount is the sum of: The total amount due on all priority certificates listed plus a $30.00 recording fee per priority certificate; and 25% of the amount due on all current certificates listed.

A separate check is required for the registration fee and the deposit. Payment must be in the form of cash, cashier’s check, or certified funds. Checks should be made to Warren County Clerk.

Mailing Address

PO Box 478
Bowling Green KY 42102-0478

Physical Address

429 E 10th St, Suite 100
Bowling Green KY 42101

The tax list will be available at https://kydtax.smllc.us and https://warren.countyclerk.us beginning August 5, 2022 and will be published in the Bowling Green Daily News on August 14, 2022.

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 Register with the Commonwealth of Kentucky
Go here to register with the Department of Revenue

The DTax website is designed to identify for third party purchasers the current year delinquent tax bills available for sale for Warren County, in compliance with HB262 (2008) for the Commonwealth of Kentucky.

NOTE: This is an information website only.

The County Clerk’s office will be the sole determinant of the actual dollar amounts applicable to each bill at the time of sale.

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