Delinquent Tax Information
Frequently Asked Questions
Q: What is considered a delinquent real estate tax?
A: A tax is considered "delinquent" when the due date of a specific real estate tax assessment has passed and by statute any appeal rights have expired. Hopkins County real estate property tax notices are mailed out in late October or early November by the County Sheriff's Office and are payable to the County Sheriff's Office beginning November 1. They become delinquent on January 1, following their due date and are maintained and collected in the County Sheriff's Office until the Sheriff's sale. Following the sheriff's sale, delinquent taxes are transferred and maintained at the Hopkins County Clerk's Office, accruing penalty and interest of 1% per month until paid.
Q: Where do I send my delinquent tax payment?
A: Delinquent taxes may be paid in person by visiting the Hopkins County Clerk's Office at 24 Union Street, Madisonville, KY. If you are unable to visit our office, full payment can be mailed by personal check, cashier's check, money order, or certified check to:
Hopkins County Clerk
24 Union Street
Madisonville, Kentucky, 42431
Q: Can I pay my delinquent taxes with a debit or credit card?
A: Yes. You may exercise the option of paying your delinquent tax liability by credit card. Currently Visa, Discover, and MasterCard are accepted. To pay your delinquent taxes by debit or credit card, simply call (270) 821-7361.
Q: Is a lien placed on my property when my taxes become delinquent?
A: Yes. A lien is filed against real property you own in Hopkins County. The lien is filed with the Hopkins County Clerk's Office and is a public record of the amount you owe. It could affect your ability to obtain credit or sell real estate. The cost of releasing the lien will be added to the delinquent tax account at the time the lien is filed.
Q: Who can lawfully purchase my delinquent tax bill?
A: Kentucky law allows any individual or company to purchase taxpayers' delinquent tax bills that have not been previously purchased by the state or sold and recorded in the Hopkins County Clerk's Office after the Sheriff's sale. The purchase can neither be anticipated nor prevented by the Hopkins County Clerk.
Q: What happens when someone buys my delinquent tax bill?
A: The tax bill is converted to a "Certificate of Delinquency" which the buyer will receive from the County Clerk's Office as a piece of paper or an electronic record. The buyer has fifty (50) days to give you notice he has bought your tax bill. Payment must be sent directly to the buyer, along with the associated penalties and interest assessed by the buyer. Once you pay the buyer, he will surrender the certificate to you, so that it may be presented to the County Clerk for lien release.
Q: How long do I have to pay the buyer?
A: The buyer may institute a foreclosure action in court against you for the unpaid debt one (1) year after the creation of the certificate of delinquency. However, some buyers may be in no hurry to collect the debt, given the high interest rates charged, and may simply hold the certificate as long as your equity in the property exceeds the tax debt. The statute of limitations for the certificate of delinquency is 10 years.
Q: Are there other costs that may be added to my tax liability after it becomes delinquent?
A: Yes. A delinquent tax collection fee and interest will be added to the total amount due when it becomes delinquent. Currently the fees are penalties, cost of advertising, lien filing fee, County Attorney fee, County Clerk fee. A third party purchaser may also add other costs to your bill.
Kristi Howard
Hopkins County Attorney
25 East Center Street
Madisonville, Kentucky 42431
270-821-3164 ext 201
270-825-7004 fax