An important responsibility of the County Attorney is the collection of delinquent property taxes. The County Attorney is statutorily required to administer and collect the delinquent ad valorem real and personal property taxes for property located within Warren County pursuant to KRS Chapter 134 by agreement with the Kentucky Department of Revenue. These duties include assisting the Property Valuation Administration in Tax Assessment Appeals, working with the Sheriff and County Clerk on all tax matters, and overseeing the collection, sale and foreclosure of delinquent tax certificates. The efforts are all part of meeting the Kentucky Constitutional Duty to impose tax for the support of our schools, communities, fire districts and governmental partners.
Tax Collection Process
Every year, a tax bill based on the assessed value is issued for each parcel of real estate in Warren County. These tax bills are generally issued in October each year with a due date of December 31st.
The tax bill is payable through the Sheriff’s Office from November 1st to April 15th. You can look up the current year real estate tax bill through the Sheriff’s Office at: https://warrencountykysheriff.com/taxes
To review the real estate assessed value, please visit the Warren County PVA website.
If the tax bill is not paid by April 15th, it is turned over to the County Clerk and becomes a Certificate of Delinquency which is recorded as a lien on the real estate pursuant to KRS 134.122. The tax bill is also a personal obligation of whomever owned the property on the January 1st assessment date of a given year.
This certificate includes additional penalties, fees and interest at a rate of twelve percent (12%) per annum pursuant to KRS 134.125. This amount due will increase each month with the accrual of additional interest.
If your Certificate of Delinquency remains unpaid for 90 days, pursuant to KRS 134.452, “third-party purchasers” can then purchase your Certificate of Delinquency by paying the amount due.
The first offering of Certificate of Delinquency’s for sale each year is typically done at what is known as a Tax Bill Sale which is usually held in August each year.
Certificates of Delinquency that are eligible to be purchased may be subject to being purchased by a third-party at any time. If purchased, the Certificate of Delinquency lien is assigned to the third-party purchaser and the third-party purchaser may impose substantial additional administrative costs and fees. Before a Certificate of Delinquency is sold, the County Attorney’s Office will attempt to notify the property owner by regular mail.
FOR ANY CERTIFICATE OF DELINQUENCY THAT HAS NOT BEEN PURCHASED, Payment of the full amount due plus any accrued interest may be made to the County Clerk’s Office. Payment can be made to Warren County Clerk’s Office, 429 East 10th, Suite 100, Bowling Green, KY 42101.
If the Certificate of Delinquency has been purchased by a third-party purchaser, you must contact the purchaser for details on how to pay.
A Certificate of Delinquency cannot be sold to a “third-party purchaser” only if the taxpayer has entered into a payment agreement with the County Attorney’s Office or if the subject property is involved in current litigation (foreclosure or bankruptcy generally) in which the County Attorney is a party.
If you are interested in purchasing a tax bill as a third-party purchaser, please contact the Warren County Clerk or visit their website.
If you are unable to pay a Certificate of Delinquency (overdue tax bill) in full, you may qualify for a payment plan with the Warren County Attorney’s Office. If the Certificate of Delinquency has been sold to a third-party purchaser, you will not be eligible, but you may want to contact the third-party purchaser who may be willing to enter a payment plan.
Payment plans generally run from 4 to 8 months depending on the amount of the tax bill and property owner’s income. Payments must be made to the Warren County Clerk.
To sign up for a payment plan, please contact us via online form,
by phone at (270) 782-2760
or in person at the County Attorney’s Office at
1001 Center Street, Suite 206,
Bowling Green, KY 42101.