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AN ACT relating to notices for collecting delinquent tax bills. 1
Be it enacted by the General Assembly of the Commonwealth of Kentucky: 2
Section 1. KRS 134.490 is amended to read as follows: 3
(1) [The following notices shall be sent by a third-party purchaser to the delinquent 4
taxpayer by first-class mail with proof of mailing, and shall include the 5
information required by subsection (3)(d) of this section:] 6
(a) Within fifty (50) days after the delivery of a certificate of delinquency by the 7
clerk to a third-party purchaser, the third-party purchaser shall send a notice to 8
the delinquent taxpayer informing the delinquent taxpayer that the certificate 9
of delinquency has been purchased by the third-party purchaser.[; and] 10
(b) At least annually thereafter, until the notice required by subsection (2) of this 11
section is sent, the third-party purchaser shall send a notice to the delinquent 12
taxpayer. 13
(c) The notices included in this subsection shall be sent by certified mail with 14
proof of mailing and include the information required by subsection (3)(d) 15
of this section. A copy of each notice shall be sent to each mortgagee who 16
holds a mortgage on the property that is the subject of the certificate of 17
delinquency. 18
(2) Anytime after the expiration of the one (1) year tolling period established by KRS 19
134.546, the third-party purchaser may institute an action to collect the amount due 20
on a certificate of delinquency. At least forty-five (45) days before instituting a legal 21
action, the third-party purchaser shall send a notice to the taxpayer and a copy of 22
the notice to each mortgagee who holds a mortgage on the property by 23
certified[first-class] mail with proof of mailing[, a notice informing the taxpayer 24
that enforcement action will be taken]. The[This] notice shall: 25
(a) Inform the taxpayer that enforcement action will be taken; 26
(b) Include a statement advising the taxpayer that substantial additional 27 UNOFFICIAL COPY 22 RS HB 765/GA
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administrative costs and fees associated with collection in addition to the 1
amount due on the certificate of delinquency may be imposed and that 2
collection actions may include foreclosure; and 3
(c) [also ]Include the information required by subsection (3) of this section. 4
The notice[, and] shall be in addition to any notice sent under subsection (1) of this 5
section. 6
(3) (a) 1. For certificates of delinquency for all property except property described 7
in paragraph (b) of this subsection, third-party purchasers or their 8
designees shall obtain from the office of the property valuation 9
administrator of the county in which the real property is located the most 10
recent address for the property owner. 11
2. To obtain information from the office of the property valuation 12
administrator, the third-party purchaser shall, at the option of the 13
property valuation administrator, either: 14
a. Obtain information from an up-to-date public access list or Web 15
site offered by the property valuation administrator; or 16
b. Submit a list of addresses, map identification numbers, or parcel 17
numbers for which updated information is requested to the 18
property valuation administrator, who shall update his or her 19
records with regard to the properties for which information is 20
requested and provide the updated information to the third-party 21
purchaser within ten (10) days. 22
3. For this service, the property valuation administrator may charge a fee 23
not to exceed two dollars ($2) for each address provided or obtained. 24
4. Except as provided in paragraph (b) of this subsection, the third-party 25
purchaser shall send the notices required by subsections (1) and (2) of 26
this section to the address provided by the property valuation 27 UNOFFICIAL COPY 22 RS HB 765/GA
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administrator. Unless the provisions of subparagraph 7. of this paragraph 1
apply, the third-party purchaser shall not be required to send a notice to 2
any party other than the owner of record as provided by the property 3
valuation administrator at the time the notice is sent and the mortgagee 4
as required by subsections (1) and (2) of this section. 5
5. If, due to insufficient staffing, the property valuation administrator is 6
unable to provide the requested information to the third-party purchaser 7
within ten (10) days of submission, the property valuation administrator 8
shall immediately notify the third-party purchaser, and the third-party 9
purchaser may send the notices required by subsections (1) and (2) of 10
this section to the address reflected in the public records of the property 11
valuation administrator. 12
6. Any notices sent pursuant to information obtained under this paragraph 13
that are returned as undeliverable shall be re-sent by certified[first-class] 14
mail with proof of mailing addressed to the "Occupant" at the address of 15
the property that is the subject of the certificate of delinquency. These 16
notices shall be sent within twenty (20) days of receipt of the returned 17
notice. 18
7. If a third-party purchaser becomes aware of a more recent or more 19
accurate address for a delinquent taxpayer that is different from the 20
address reflected in the records of the property valuation administrator, 21
the third-party purchaser shall send notices to the updated address in the 22
manner required by this subsection, and shall notify the property 23
valuation administrator of the updated address. 24
8. If a third-party purchaser receives an address from the property valuation 25
administrator during an address check after a first notice is sent and 26
returned as undeliverable, and the address is the same as was originally 27 UNOFFICIAL COPY 22 RS HB 765/GA
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provided, the third-party purchaser shall send the notice addressed to 1
"Occupant" at the address of the property that is the subject of the 2
certificate of delinquency in the manner required by this subsection. 3
(b) 1. For certificates of delinquency relating to unmined coal, oil or gas 4
reserves, or any other mineral or energy resources assessed separately 5
from the surface real property pursuant to KRS 132.820, third-party 6
purchasers or their designees shall obtain from the department the most 7
recent address for the property owner. 8
2. To obtain information about a particular property, the third-party 9
purchaser shall submit to the department a list of addresses, map 10
identification numbers, parcel numbers, and any other information the 11
department may require. The department shall: 12
a. Update its records with regard to the properties for which 13
information is requested; and 14
b. Provide the updated information to the third-party purchaser within 15
ten (10) business days. 16
3. For this service, the department may charge a fee not to exceed two 17
dollars ($2) for each address provided. 18
4. The third-party purchaser shall send the notices required by subsections 19
(1) and (2) of this section relating to unmined coal, oil or gas reserves, or 20
any other mineral or energy resources assessed separately from the 21
surface real property pursuant to KRS 132.820 to the address provided 22
by the department. Unless the provisions of subparagraph 5.f. of this 23
paragraph apply, the third-party purchaser shall not be required to send a 24
notice to any party other than the owner of record as provided by the 25
department at the time the notice is sent and the mortgagee as required 26
by subsections (1) and (2) of this section. 27 UNOFFICIAL COPY 22 RS HB 765/GA
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5. a. Any notice sent pursuant to subsections (1) and (2) of this section 1
based on information obtained pursuant to this paragraph and 2
returned as undeliverable shall be submitted to the department 3
within ten (10) days of receipt of the returned notice. 4
b. The department shall attempt to obtain an updated address for the 5
owner of the property subject to the certificate of delinquency from 6
the individual or entity filing the property tax return for the 7
property. 8
c. The individual or entity filing the property tax return shall provide 9
an address of the property owner upon request of the department. 10
d. The department shall provide any updated address information to 11
the third-party purchaser. 12
e. If updated information is provided, the notices shall be re-sent by 13
certified[first-class] mail with proof of mailing to the updated 14
address of the owner within ten (10) days of the receipt of the 15
updated information from the department. 16
f. If a third-party purchaser becomes aware of a more recent or more 17
accurate address for a delinquent taxpayer that is different from the 18
address reflected in the records of the department, the third-party 19
purchaser shall send notices to the updated address in the manner 20
required by this subsection, and shall notify the department of the 21
updated address. 22
(c) The third-party purchaser shall maintain complete and accurate records of all 23
notices sent pursuant to this section. 24
(d) The notices required by this section shall include the following information: 25
1. A statement that the certificate of delinquency is a lien of record against 26
the property for which delinquent taxes are owed; 27 UNOFFICIAL COPY 22 RS HB 765/GA
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2. A statement that the certificate bears interest at the rate provided in KRS 1
134.125; 2
3. A statement that if the certificate is not paid, it will be subject to 3
collection as provided by law, and that collection actions may include 4
foreclosure. The notice required by subsection (2) of this section shall 5
also include a statement of the intent to institute legal action to collect 6
the amount due; 7
4. A complete listing of the amount due, as of the date of the notice, 8
broken down as follows: 9
a. The purchase price of the certificate of delinquency; 10
b. Interest accrued subsequent to the purchase of the certificate of 11
delinquency; and 12
c. Fees imposed by the third-party purchaser; 13
5. If the third-party purchaser is required to register with the department as 14
provided in KRS 134.128(3), for certificates of delinquency purchased 15
after June 1, 2012, a statement informing the taxpayer that upon written 16
request and the payment of a processing fee, the third-party purchaser 17
will offer a payment plan; and 18
6. Information, in a format and with content as determined by the 19
department, detailing the provisions of the law relating to third-party 20
purchaser fees and charges. 21
(e) In addition, the notice shall provide the following information to the taxpayer: 22
1. The legal name of the third-party purchaser; 23
2. The third-party purchaser's physical address; 24
3. The third-party purchaser's mailing address for payments, if different 25
from the physical address; and 26
4. The third-party purchaser's telephone number. 27 UNOFFICIAL COPY 22 RS HB 765/GA
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If the information required by this paragraph changes, the third-party 1
purchaser shall, within thirty (30) days of the change becoming effective, send 2
a notice to each taxpayer by certified[first-class] mail with proof of mailing 3
with the corrected information. The third-party purchaser shall also update 4
contact information included in the records of the county clerk within ten (10) 5
days of the change becoming effective. Failure to send the original notice or 6
any correction notices shall result in the suspension of the accrual of all 7
interest and any fees incurred by the third-party purchaser after that date until 8
proper notice is given as required by this subsection. 9
(4) If a person entitled to pay a certificate of delinquency to a third-party purchaser 10
makes payment on the certificate of delinquency to the county clerk under the 11
conditions described in KRS 134.127(3)(d), the payment shall constitute payment in 12
full, and no other amounts may be collected by the third-party purchaser from the 13
person. 14
(5) (a) For certificates of delinquency purchased after June 1, 2012, at the written 15
request of a delinquent taxpayer, a third-party purchaser required to register 16
with the department as provided in KRS 134.128(3) shall provide a monthly 17
installment payment plan to a taxpayer. 18
(b) The taxpayer and third-party purchaser shall sign an agreement detailing the 19
terms of the installment payment plan. 20
(c) The third-party purchaser may impose a processing fee, not to exceed eight 21
dollars ($8) per month to offset the administrative cost of providing the 22
payment plan. No other fees, charges, interest, or other amounts not expressly 23
authorized by this chapter shall be charged, assessed, or collected by the third-24
party purchaser. 25
(d) The existence of an agreement to provide a payment plan shall not impact the 26
right of the third-party purchaser to pursue legal action if the delinquent 27 UNOFFICIAL COPY 22 RS HB 765/GA
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taxpayer fails to follow the terms of the installment payment agreement. 1
(e) Upon default of a delinquent taxpayer: 2
1. The third-party purchaser shall retain all amounts paid, which shall be 3
applied to the outstanding balance due; and 4
2. The third-party purchaser shall not be required to offer the delinquent 5
taxpayer another opportunity for an installment payment plan. 6
(f) If a third-party purchaser who was required to offer payment plans pursuant to 7
paragraph (a) of this subsection, subsequently does not purchase a sufficient 8
number of certificates of delinquency to require registration with the 9
department, the third-party purchaser shall continue to offer payment plans 10
under the conditions established by this subsection for all delinquent taxpayers 11
whose certificates of delinquency were purchased during a period in which the 12
third-party purchaser was required to register with the department. 13
(g) A third-party purchaser who is not required to register with the department as 14
provided in KRS 134.128(3), or who holds certificates of delinquency 15
purchased prior to June 1, 2012, may voluntarily offer installment payment 16
plans to delinquent taxpayers in accordance with the provisions of this 17
subsection. 18
(h) The department may establish additional terms and conditions for installment 19
payment plans in an administrative regulation. 20
(6) Any person to whom a third-party purchaser transfers or assigns a certificate of 21
delinquency shall be considered a third-party purchaser under this chapter. 22
Section 2. KRS 134.504 is amended to read as follows: 23
(1) The department shall be responsible for the collection of certificates of delinquency 24
and personal property certificates of delinquency. The provisions of this section 25
relating to certificates of delinquency shall also apply to personal property 26
certificates of delinquency unless otherwise specifically noted. The department shall 27 UNOFFICIAL COPY 22 RS HB 765/GA
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offer the collection duties related to certificates of delinquency and personal 1
property certificates of delinquency to the county attorney in each county, unless the 2
department determines that a county attorney has previously failed to perform 3
collection duties in a reasonable and acceptable manner. 4
(2) Any county attorney desiring to perform the collection duties shall enter into a 5
contract with the department on an annual basis. 6
(3) The terms of the contract shall specify the duties to be undertaken by the county 7
attorney, which shall include, at a minimum, the duties set forth in subsection (4) of 8
this section. The terms of the contract shall also provide that, if the county attorney 9
fails to perform the duties required by the contract during the contract period, the 10
department may assume all collection responsibilities. 11
(4) The following duties shall be performed by the department or the county attorney, 12
as the case may be, with regard to each certificate of delinquency: 13
(a) Within thirty (30) days after the establishment of a certificate of delinquency, 14
the county attorney or the department shall mail a notice by regular mail to the 15
owner of record on the assessment date at the address on the records of the 16
property valuation administrator, or to the in-care-of address if an in-care-of 17
address is provided as required by subsection (5) of this section. The notice 18
shall: 19
1. Include the name, address, and telephone number of a contact person in 20
the county attorney's office or the department, as the case may be; 21
2. Advise that: 22
a. The certificate of delinquency is a lien of record against the 23
property on which the taxes are due; 24
b. The amounts due are a personal obligation of the taxpayer on the 25
assessment date; and 26
c. The certificate bears interest at the rate of twelve percent (12%) 27 UNOFFICIAL COPY 22 RS HB 765/GA
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and, if not paid, will be subject to collection by the county attorney 1
or the department as provided by law; 2
3. Include the total amount due as of the date of the notice; 3
4. Include in bold print in at least twelve (12) point font, a statement 4
advising the taxpayer[advise] that anytime after ninety (90) days from 5
the creation of the certificate of delinquency, the certificate of 6
delinquency may be paid by a third-party purchaser and, that if so paid, 7
the certificate of delinquency will be subject to collection by the third-8
party purchaser as provided by law. The notice shall also advise that a 9
third-party purchaser may impose substantial additional administrative 10
costs and fees associated with collection in addition to the amount due 11
on the certificate of delinquency, and that collection actions may include 12
foreclosure. This provision shall not be included in notices sent for 13
personal property certificates of delinquency; and 14
5. Advise that the taxpayer may qualify for a payment plan with the county 15
attorney or the department, if the taxpayer meets the requirements 16
established by the county attorney or the department, and if terms are 17
agreed to prior to the date of the sale; 18
(b) The county attorney or the department shall file in the office of the county 19
clerk a list of the names and addresses to which the thirty (30) day notice was 20
mailed along with a certificate attesting that the notices were mailed in 21
accordance with the requirements of this section; 22
(c) 1. All thirty (30) day notices returned as undeliverable shall be submitted 23
by the county attorney or department to the property valuation 24
administrator, and a list of the returned notices shall be filed with the 25
county clerk, who shall record the list in the order book of the county. 26
2. The property valuation administrator shall attempt to correct inadequate 27 UNOFFICIAL COPY 22 RS HB 765/GA
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or erroneous addresses and, if property has been transferred, shall 1
determine the new owner, current mailing address, and in-care-of 2
address, if any, as provided in KRS 382.135. 3
3. The property valuation administrator shall return the notices with the 4
corrected information to the county attorney or the department within 5
twenty (20) days of receipt. 6
4. Upon receipt of the new information from the property valuation 7
administrator, the county attorney or the department shall resend the 8
notice required by paragraph (a) of this subsection using the updated 9
information; 10
(d) 1. At least twenty (20) days after the mailing of the thirty (30) day notice 11
required by paragraph (a) of this subsection, but within sixty (60) days 12
of the establishment of a certificate of delinquency, the county attorney 13
or department shall send a second notice, by regular mail, to owners of 14
record whose tax bills remain delinquent, or to the in-care-of addresses 15
or corrected address, if information regarding a new property owner has 16
been received by the county attorney or the department under the 17
provisions of paragraph (c) of this subsection. The notice shall include, 18
at a minimum, the following information: 19
a. The name, address, and telephone number of a contact person in 20
the county attorney's office or the department, as the case may be; 21
b. A statement that a sale of tax claims will be held by the county 22
clerk on the date established by the department for the sale. The 23
text of the statement shall include the actual sale date, as well as a 24
statement noting that the certificate of delinquency may be paid by 25
a third-party purchaser at the sale, and if the certificate of 26
delinquency is paid by a third-party purchaser, it will be subject to 27 UNOFFICIAL COPY 22 RS HB 765/GA
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collection by the third-party purchaser as provided by law, that 1
significant additional collection fees will be imposed by the third-2
party purchaser, and that collection actions may include 3
foreclosure. This statement shall not be included in notices sent to 4
owners of property subject to a personal property certificate of 5
delinquency; and 6
c. A statement that the taxpayer may qualify for a payment plan with 7
the county attorney or the department, if the taxpayer meets the 8
requirements established by the county attorney or the department 9
and if terms are agreed to prior to the date of the sale. 10
2. The county attorney or the department shall file in the office of the 11
county clerk a list of the names and addresses to which the sixty (60) day 12
notice was mailed, along with a certificate attesting that the notices were 13
mailed in accordance with the requirements of this section. 14
3. If the notice required by paragraph (c) of this subsection is returned as 15
undeliverable, and the property valuation administrator is not able to 16
provide a corrected or updated address, the county attorney or the 17
department shall address the sixty (60) day notice to "Occupant" and 18
shall mail the notice to the address of the property to which the 19
certificate of delinquency applies; 20
(e) The county attorney or the department shall deliver to the property valuation 21
administrator, at the same time the notice required by paragraph (d) of this 22
subsection is sent, a list of the owners whose tax bills remain delinquent. The 23
property valuation administrator shall review this list in accordance with KRS 24
132.220 to establish that the properties on the list can be identified and 25
physically located; and 26
(f) Anytime after the expiration of the one (1) year tolling period established by 27 UNOFFICIAL COPY 22 RS HB 765/GA
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KRS 134.546, the county attorney or department may institute an action to 1
collect the amount due on a certificate of delinquency owned by the taxing 2
jurisdictions and in the possession of the county clerk. At least forty-five (45) 3
days before instituting a legal action, the county attorney or department shall 4
send, by regular mail, a notice of intent to initiate legal action to enforce the 5
lien. The notice shall be sent to the owner of record of the property or to the 6
in-care-of address or corrected address if either has been provided pursuant to 7
this section. 8
(5) If property subject to a certificate of delinquency has been transferred in any year 9
after the assessment date, the property valuation administrator shall determine the 10
in-care-of address supplied in the deed pursuant to KRS 382.135 and shall provide 11
that information to the county attorney or the department. 12
(6) (a) Failure of the county attorney or the department to mail the notices required in 13
subsection (4) of this section shall not affect the validity of the claim of the 14
state, county, school district, and taxing district. However, the county attorney 15
or the department shall not receive any compensation, commission, or 16
payment related to any certificate of delinquency for which the notices 17
required by the provisions of subsection (4) of this section are not sent. 18
(b) For each notice mailed, one dollar ($1) shall be added to the amount of the 19
certificate of delinquency, to offset the cost of mailing, and, upon collection, 20
the county attorney or the department shall be paid such amounts as 21
reimbursement for mailing costs. 22
(7) (a) As compensation for the collection duties performed pursuant to a contract 23
with the department, a county attorney shall be paid twenty percent (20%) of 24
the amount due each taxing unit during the contract period, whether the 25
amount is paid voluntarily, through sale, or under court order, and whether the 26
amount is paid to the county clerk or the county attorney. The fee for the 27 UNOFFICIAL COPY 22 RS HB 765/GA
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county attorney shall be added to the amount of the certificate of delinquency 1
and shall be paid by the person paying the certificate of delinquency. 2
(b) If payment in full is voluntarily made by the taxpayer to the county attorney or 3
county clerk within five (5) days of the filing of the tax claim with the county 4
clerk, the county attorney fee shall be waived. 5
(c) If a county attorney files a court action or files a cross-claim, the county 6
attorney shall be paid an additional fee of thirteen percent (13%) of the 7
amount of the certificate of delinquency and shall be reimbursed for costs 8
incident to the court action. The additional fee and costs incident to the 9
litigation shall be added to the certificate of delinquency and shall be paid by 10
the person paying the certificate of delinquency. 11
(d) If more than one (1) county attorney renders necessary services to collect on a 12
certificate of delinquency, the county attorney serving the last notice or 13
rendering the last substantial service preceding collection shall be entitled to 14
the fee. 15
(8) (a) The county attorney shall establish a system to accept installment payments 16
from delinquent taxpayers. The county attorney may, during the contract 17
period, enter into an agreement with a delinquent taxpayer to accept 18
installment payments on the certificates of delinquency. The agreement shall 19
not waive the county attorney's right to initiate court action or other authorized 20
collection activities if the taxpayer does not make payments in accordance 21
with the agreement. 22
(b) The county attorney may, upon written request of the taxpayer for good cause 23
and with agreement of the affected taxing jurisdiction or fee recipient, waive 24
or reduce fees and penalties that are part of a certificate of delinquency during 25
settlement or negotiation with a taxpayer in accordance with guidance 26
provided by the department. 27 UNOFFICIAL COPY 22 RS HB 765/GA
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(9) Any action by the county attorney authorized by this chapter shall be filed on 1
relation of the commissioner. A copy of any judgment obtained by the county 2
attorney shall be sent to the department. 3
(10) (a) The county attorney shall notify the county clerk and the department of the 4
filing of a suit at the time the suit is filed and of payment agreements at the 5
time such agreements are entered into. The county clerk shall note on the 6
certificate of delinquency the filing of the lawsuit or the existence of the 7
payment agreement, and these certificates of delinquency shall not be 8
available for purchase or payment by a third-party purchaser. 9
(b) The county attorney shall provide to the county clerk at least ten (10) days but 10
not more than twenty (20) days prior to the annual sale date for the county 11
established pursuant to KRS 134.128, a protected list of current year 12
certificates of delinquency that are: 13
1. Under a payment plan with the county attorney on which payments are 14
current; 15
2. Involved in litigation initiated by the county attorney or in which the 16
county attorney responds or files an answer; 17
3. Involved in bankruptcy litigation in which the county attorney has filed a 18
claim; or 19
4. Included on a list of protected properties submitted to the county 20
attorney by a vacant property review commission or an alternative 21
government entity as provided in KRS 99.727. 22
The list shall include sufficient detail for the county clerk to accurately 23
identify the property. 24
(c) The county attorney shall notify the county clerk of the failure of any payment 25
agreement and, upon notification to the clerk, the certificate of delinquency 26
shall be available for purchase. 27 UNOFFICIAL COPY 22 RS HB 765/GA
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(11) The department may make its delinquent tax collection databases and other 1
technical resources, including but not limited to tax refund offsetting, available to 2
the county attorney upon request from the county attorney. The county attorney 3
seeking assistance shall enter into any agreements required by the department to 4
protect taxpayer confidentiality, to ensure database integrity, or to address the 5
concerns of the department. 6
(12) (a) If a county attorney chooses not to contract for collection duties, or if a county 7
attorney fails to perform the duties required by the contract, the department 8
shall assume responsibility for all uncollected certificates of delinquency and 9
personal property certificates of delinquency, including, at the option of the 10
department, those with pending court action or for which the county attorney 11
has entered into an installment payment agreement. 12
(b) If the department assumes or retains responsibility for the collection of 13
certificates of delinquency and personal property certificates of delinquency, 14
the twenty percent (20%) fee that would have been paid to the county attorney 15
under subsection (7) of this section, and any other fees or costs established by 16
this section for the county attorney shall be paid to the department for deposit 17
in the delinquent tax fund provided for under KRS 134.552. 18