Colorado

Colorado county treasurers auction tax liens each year, starting on or before the second Monday in December. Rate = federal discount rate + 9 points, rounded to the nearest whole percent. Bidding is on the amount paid over the taxes, interest and fees; the highest amount wins. The amount paid over the taxes goes to the county general fund. HB 24-1056 (effective July 1, 2024) changed the deed process: the lien holder applies for a public auction instead of taking a deed directly. At least 3 years after the sale, the lien holder may apply for a public auction. After that auction, the lien holder has eight business days to file a notice of intent to redeem. Tax certificate liens end 15 years after issuance (CRS §39-11-148). Statutes: CRS §39-11-101 and following (sale), §39-12-103 (redemption), CRS §39-11.5 (public auction, HB 24-1056).

Colorado sells tax liens: the buyer pays the taxes, interest and fees, not the price of the property itself. The owner may redeem until a treasurer's deed is issued. CRS §39-11-101.

Colorado sets the redemption interest rate at nine points above the federal discount rate, set each September 1. The rate is fixed by law, not bid down. Buyers compete on the amount paid over the taxes, interest and fees. CRS §39-11-101.

Los tesoreros de condado de Colorado subastan gravámenes fiscales cada año, a partir del segundo lunes de diciembre o antes. Tasa = tasa de descuento federal + 9 puntos, redondeada al porcentaje entero más cercano. Los gravámenes no vendidos pueden quedar para el condado y generan interés a las mismas tasas; pregunte al tesorero si se pueden comprar. Estatuto: CRS §39-11-101.

Colorado vende gravámenes fiscales: el comprador paga los impuestos, intereses y cargos, no el precio de la propiedad (CRS §39-11-101). El propietario puede redimir hasta que se emita la escritura del tesorero.

Colorado fija la tasa de interés de redención en nueve puntos sobre la tasa de descuento federal, fijada cada 1 de septiembre. La tasa la fija la ley; no se puja a la baja (CRS §39-11-101).

• Rate is set every September 1 — confirm the current rate before bidding
  Statute text

  on September 1 of each year, the annual rate of redemption interest shall be established in the same manner, to become effective on October 1 of the same year.

• HB 24-1056: from July 1, 2024, deeds are no longer issued directly on demand; a public auction is used
  Statute text

  Before July 1, 2024, any time after the expiration of the term of three years from the date of the sale of any tax lien

• Interest runs on the taxes, interest and fees; the amount paid over them goes to the county
  Statute text

  The taxes, delinquent interest, and fees shall draw interest at the rates fixed by law

Ask the county treasurer about tax liens the county bid in at the sale; they draw interest at the same rates.

Pregunte al tesorero del condado por los gravámenes que el condado se quedó en la venta; generan interés a las mismas tasas.

• Rate changes each year with the federal discount rate — verify the current rate before bidding
  Statute text

  The annual rate of redemption interest shall be nine percentage points above the discount rate

• HB 24-1056: deeds are no longer issued directly to the lien holder; a public auction is held after an application at least 3 years after the sale. After that auction, the lien holder has eight business days to file a notice of intent to redeem.
  Statute text

  At any time at least three years from the date of the sale of a tax lien pursuant to article 11 of this title 39, a lawful holder may file an application for a public auction of a certificate of option for treasurer's deed

  Statute text

  The lawful holder has, within eight business days after the public auction, filed a notice with the treasurer of the lawful holder's intent to redeem;

• The amount paid over the taxes goes to the county general fund
  Statute text

  shall be sold to the persons who pay therefor the taxes, delinquent interest, and fees then due thereon or who further pay the largest amount in excess of said taxes, delinquent interest, and fees. The excess amount shall be credited to the county general fund.

• Tax certificate liens end 15 years after issuance (CRS §39-11-148)
  Statute text

  remain a lien thereon for a period longer than fifteen years after the original issuance thereof

• La tasa cambia cada año con la tasa de descuento federal — verifique la tasa actual antes de pujar
  Statute text

  The annual rate of redemption interest shall be nine percentage points above the discount rate

• Verify the current rate with the county treasurer — it is set each September 1
  Statute text

  on September 1 of each year, the annual rate of redemption interest shall be established in the same manner, to become effective on October 1 of the same year.

• Verifique la tasa actual con el tesorero del condado — se fija cada 1 de septiembre
  Statute text

  on September 1 of each year, the annual rate of redemption interest shall be established in the same manner, to become effective on October 1 of the same year.

Platform: County treasurer (in person or online)

• Find your target county treasurer's tax lien sale notice
  Statute text

  The public auction shall be held at the treasurer's office or at another location in the county designated by the treasurer

• Follow the treasurer's bidding rules; each treasurer sets them
  Statute text

  the treasurer is hereby granted broad powers to set bidding rules governing the public auction.

• Ask the treasurer about deposit and registration rules.
  Statute text

  the treasurer is hereby granted broad powers to set bidding rules governing the public auction.

• You bid the amount you will pay over the taxes, interest and fees, not the rate
  Statute text

  shall be sold to the persons who pay therefor the taxes, delinquent interest, and fees then due thereon or who further pay the largest amount in excess of said taxes, delinquent interest, and fees. The excess amount shall be credited to the county general fund.

Deposit: Set by each treasurer's bidding rules.

Platform: Tesorero del condado (en persona o en línea)

• Encuentre el aviso de venta de gravámenes del tesorero de su condado objetivo
  Statute text

  The public auction shall be held at the treasurer's office or at another location in the county designated by the treasurer

• Siga las reglas de puja del tesorero; cada tesorero las fija
  Statute text

  the treasurer is hereby granted broad powers to set bidding rules governing the public auction.

• Pregunte al tesorero por las reglas de depósito y registro.
  Statute text

  the treasurer is hereby granted broad powers to set bidding rules governing the public auction.

• Usted puja la cantidad que pagará por encima de los impuestos, intereses y cargos, no la tasa
  Statute text

  shall be sold to the persons who pay therefor the taxes, delinquent interest, and fees then due thereon or who further pay the largest amount in excess of said taxes, delinquent interest, and fees. The excess amount shall be credited to the county general fund.

Depósito: Fijado por las reglas de puja de cada tesorero.

Ask the treasurer: liens not sold may be bid in by the county

Tax liens not sold may be bid in by the county and draw interest at the same rates; ask the treasurer about buying them.

Los gravámenes no vendidos pueden quedar para el condado y generan interés a las mismas tasas; pregunte al tesorero si se pueden comprar.

• County treasurer (in person or online)
  Statute text

  except that the public auction may be conducted by means of the internet or other electronic medium.

At the public auction under HB 24-1056, any overbid left after paying lienors goes to the property owner (CRS §39-11.5-109).