Live data — updated November 4, 2026
Boone County, KY Over-the-Counter Tax Liens (2026): 317 County-Held Listings
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DeedFlex tracks 317 county-held listings in Boone County; their listed amounts run $26 to $12,308 (median $206).
Boone County OTC inventory snapshot
Of the 317 county-held listings DeedFlex tracks in Boone County, 317 show a listed amount. They run from $26 to $12,308, with a median of $206; 290 are under $1,000 and 315 under $5,000.
What is on the list: 315 single-family homes, 2 commercial parcels.
By listed amount: 275 under $500; 15 $500 to $999; 25 $1,000 to $4,999; 2 $5,000 to $24,999.
Median listed amount by type: single-family homes $206 (315 listed); commercial parcels $183 (2 listed).
Lowest listed amounts right now:
- $26 — single-family home
- $31 — single-family home
- $32 — single-family home
- $32 — single-family home
- $32 — single-family home
- $32 — single-family home
- $41 — single-family home
- $41 — single-family home
Source: the county-held list as published by the county or its collection office, last checked 2026-11-04. Counts and prices are from the listings on this page and change as the county sells or adds parcels. How we check our sources.
These are Boone County tax-lien certificates that drew no bid at the tax sale, so the county kept them. You buy the certificate over the counter, not the property, and the owner can still redeem. Underwrite the parcel anyway, as if you might end up owning it.
The full Kentucky rules for county-held property, with the statute citations, are on the Kentucky over-the-counter page. See also this county's tax-sale overview.
Frequently asked questions
What do county-held properties cost in Boone County?
DeedFlex tracks 317 county-held listings in Boone County; their listed amounts run $26 to $12,308 (median $206).
What does over-the-counter mean in Boone County?
When a Boone County tax-lien certificate gets no bid at the tax sale, the county keeps it and later sells or assigns it to a buyer who applies, with no auction. You buy the certificate, not the property, and the owner can still redeem; the price rules differ by state.
How do I buy an OTC property in Boone County?
Boone County publishes its held/available list and an application process — typically a form plus payment of the taxes and fees. DeedFlex members see the scored Boone County OTC list with valuations and hidden-lien flags to pick targets before applying.