Under Kentucky law, County Attorneys are responsible for assisting in the collection of delinquent property taxes owed to the Commonwealth, county government, school districts, and other local taxing entities. The Pulaski County Attorney's Office works to ensure that delinquent taxes are collected fairly, efficiently, and in accordance with Kentucky law so that essential public services and local government operations can continue to function effectively.
Property taxes help fund important community services, including schools, emergency services, public safety, road maintenance, and local government operations. When taxes become delinquent, the County Attorney’s Office may initiate legal collection efforts authorized under Kentucky law.
Collection Responsibilities
The Delinquent Tax Division may assist with:
Collection of delinquent real estate and personal property taxes;
Filing and enforcement of tax liens;
Initiating court proceedings related to unpaid taxes;
Assisting taxpayers with questions regarding delinquent tax obligations; and
Coordinating with the Pulaski County Clerk's Office, Pulaski County Sheriff's Office, and other local agencies regarding unpaid taxes and tax claims.
Delinquent Tax Certificates and Tax Liens
When property taxes remain unpaid, Kentucky law allows delinquent tax claims to become liens against the property. Certain delinquent tax bills may later be transferred or sold as certificates of delinquency in accordance with Kentucky statutes. Property owners are encouraged to address delinquent taxes as early as possible to avoid additional penalties, interest, collection costs, and potential legal proceedings.
Payment Information
Individuals seeking information regarding delinquent tax balances, payment options, or outstanding tax claims should contact the Pulaski County Clerk’s Office at (606) 679-2042. In
Failure to pay property taxes may result in additional collection fees, court costs, liens against property, garnishment proceedings, or foreclosure actions as authorized by Kentucky law. Taxpayers are encouraged to promptly address delinquent taxes and maintain communication regarding payment arrangements when necessary.
For additional information regarding delinquent tax collection matters in Pulaski County, please contact the Pulaski County Clerk’s Office during normal business hours.