DELINQUENT PROPERTY TAXES
Madison County property-owners pay their annual property tax to the Madison County Sheriff's Office. In the event an individual fails to pay by the deadline, the property tax bill will be transferred to the Madison County Clerk's Office, and penalty fees will be assessed. The Clerk's Office is responsible for collecting delinquent county property tax bills only.
The 2024 Annual Tax Sale Date: TBD.
The location of the sale will be at the Joint Information Center "JIC".
*Delinquent bills must be advertised no more than 45 days and no less than 30 days before the tax sale.
Attention: Third Party Purchasers
All third party purchasers purchasing one or more bills are required to submit their tax sale registration form to the Madison County Clerk's Office. Third party purchasers wishing to purchase five or more bills statewide and three in one county or invest more than $10,000 are also required to register with the Commonwealth of Kentucky Revenue Cabinet.
There is a 25% deposit required that is to be submitted to our office with a list of intended tax bill purchases no later than ten (10) days prior to the tax sale.*Certified funds only.
For every property tax dollar that you pay, a portion goes to the following Special Taxing Districts, listed below. Districts with an *asterick are only applicable to some.
Madison County Public Library
Madison County Board of Education
*City of Berea
Madison County Fiscal Court
Madison County Extension Office
*City of Richmond
Madison County EMS
*Red Lick Water Shed Conservation
Madison County Health Department
*Berea Independent School District