Selling land with back taxes in Kentucky
Yes, you can sell Kentucky land that has back taxes. The unpaid taxes are paid from the sale at closing. What matters is timing, because once the land goes to a tax sale your window gets shorter.
Request an offerHow Kentucky handles unpaid property taxes
Kentucky sells tax lien certificates. An investor pays your overdue taxes and gets a lien with interest. You still own the land, but if the lien is not paid off, you can lose it through the process in the rule below. Paying off the lien, including from a sale, clears it.
The redemption rule in Kentucky: A certificate holder must sue to foreclose, 1 to 11 years after the taxes became delinquent, and the court then sells the land. If the sale brings less than two-thirds of the appraised value, the owner can redeem within 6 months at 10% yearly interest. A sale at or above that price ends the right to redeem. Since July 15, 2026, a county attorney can use another procedure, with 60 days to redeem at 18% if the price is below assessed value. Land the state or county acquires can be redeemed until the commissioner deeds it to a buyer, at 12% yearly interest.
Law: KRS 134.546, 134.549, 426.530 and 91.511. Rules change, so confirm with the county tax collector.
What to do before the tax sale
- Call the county tax office and get the exact amount owed and the next sale date.
- Decide whether you want to keep the land. If not, selling before the sale stops the interest and penalties from growing.
- Gather the parcel number and any tax bills. A buyer and the title company need them to order a payoff.
Kentucky land at a glance
- Average farm real estate value: $5,600 per acre (2026, USDA).
- Average property tax on farmland: about $13.62 per acre per year (2022 Census of Agriculture).
- Transfer tax: $0.50 for each $500 of value or fraction of $500 (0.1%), collected by the county clerk before the deed is recorded.
- Seller disclosure: KRS 324.360 covers only sales of single-family residential dwellings when a licensee is paid, so vacant land needs no state seller disclosure form.
These are statewide averages, not an appraisal. See selling land in Kentucky for county values, or try the land value estimator.
How a cash sale handles this
Liberty Acres is a family-owned cash land buyer. We buy land anywhere in the US, in any condition, including land with back taxes, inherited land and land with no road access. We pay back taxes and all closing costs, use no agents and charge no commissions, and close through a title company, escrow company or real estate attorney who pays you by wire or check.
Common questions
Can I sell my land in Kentucky if I owe back taxes?
Yes. The back taxes are paid from the sale at closing through the title company. Liberty Acres pays back taxes and all closing costs.
How long do I have to redeem land after a tax sale in Kentucky?
A certificate holder must sue to foreclose, 1 to 11 years after the taxes became delinquent, and the court then sells the land. If the sale brings less than two-thirds of the appraised value, the owner can redeem within 6 months at 10% yearly interest. A sale at or above that price ends the right to redeem. Since July 15, 2026, a county attorney can use another procedure, with 60 days to redeem at 18% if the price is below assessed value. Land the state or county acquires can be redeemed until the commissioner deeds it to a buyer, at 12% yearly interest.
Can I still sell after the tax sale?
It depends on the Kentucky rule above. If the law gives a redemption period after the sale, you can redeem or sell during it, but the payoff grows and title work gets harder. If it does not, your ownership ends when redemption ends, so sell before then.
Sources
- Kentucky tax sale law: KRS 134.546, 134.549, 426.530 and 91.511
- USDA NASS Land Values 2026 and 2022 Census of Agriculture
State rules last checked 2026-10-10. This is general information, not legal or tax advice. Rules vary by state, so talk to a local attorney or CPA about your situation.