Delinquent Tax  Information

Listing & Sale Registration

To view last year’s delinquent property taxes, click the link below.
Delinquent Tax Bills
To register for the Tax Sale, please print out, complete and submit the following form:
Tax Sale Registration Form
2022 Delinquent tax sale date will be held on August 25th 2023 at 10 am in the Carter County Fiscal Court Room.
Deadline to register for tax sale is August 15th 2023.

Partial Payments

We will allow you to set up payment plans for your bill or bills when we get them to our office.
We will have to have one-third of the amount down at the time of setting up the bill or bills on a payment plan, then you will have 90 days to pay the bill or bills in full.
IF A BILL OR BILLS ARE NOT PAID IN FULL WITHIN 90 DAYS IT WILL BE PUT WITH OUR DELINQUENT TAX BILLS.
If your payment plan goes delinquent, we will NOT refund the money that has already been paid to our office, it will still be added to your tax bill.

When We Receive Delinquent Tax Bills

We receive the prior year delinquent tax bills on April 15th.
When the tax bills come to our office the amount goes up approximately 40% with different fees added to the bills.
We accept:
– Cash, money order, company checks, debit/credit cards (user fee added for card transactions)
We cannot accept:
– Personal checks on delinquent bills

The Carter County Clerk’s Office is required by law to make delinquent property tax listings available to the public through our website

Tax Sale Information

Our delinquent tax sale is held in mid August; at this time anyone can come in and purchase the non-paid tax bills. We advertise the bills 30 days before the tax sale in the local newspaper and there will be a list posted on the website on the Delinquent Taxes page.
IF YOU PLAN TO BUY 3 OR MORE TAX BILLS OR TAX BILLS TOTALING OVER $10,000.00 IN THE COUNTY YOU MUST REGISTER WITH THE DEPARTMENT OF REVENUE.
At least 10 days before the date of the tax sale, each individual or business wanting to participate in the sale shall register with the County Clerk.
The information to be provided is as follows:

• Taxpayer name
• Current year’s tax bill number
• Mailing address
• Telephone number
• If purchaser is an entity, the name of a contact person
• Book and page number where the prior year certificate of delinquency you already hold is recorded

Third party purchaser registers with the County Clerk, will need to submit a list of certificates of delinquency that they are interested in purchasing. The list shall be submitted in this order:

• Taxpayer name, alphabetical order
• Tax bill number
• Amount due on the certificates of delinquency
• A total amount of all certificates of delinquency

Registration fee is $10 for the current list and $5 for the priority list. You cannot exceed $250 on registration. We accept Cash, Debit/Credit (there will be a fee to use cards), Business check, and Money order. When you file your registration, you are required to send 25% of the total amount of bills wishing to purchases at tax sale with registration.
Certificate of Delinquency liens cost $46; you will be responsible for paying the lien fee and the full amount of the tax bill on the date of the sale.