Elbert County, CO tax sales
How tax lien certificate and tax deed sales work in Elbert County, seat of Kiowa: sale calendar, auction platform, over-the-counter lists, and the offices that run each sale.
Verified Jul 30, 2026 against official county and state sources.
New here? Read how Colorado tax sales work, the difference between a lien and a deed, and redemption periods.
How Elbert County sells delinquent taxes
Tax certificate sale (lien)
- Run by
- Elbert County Treasurer's Office
- Frequency
- annual
- Typical timing
- Mid to late November. The Treasurer's tax lien sale page states: "The 2025 tax lien sale for 2024 taxes is currently scheduled for November 18, 2025, with an alternate date of November 25, 2025, in the event of inclement weather." The sale procedures sheet repeats the 9:00 a.m. start and the alternate weather date one week later.
- Next expected
- by the second Monday in December, 2026 (window; exact date posts closer to the sale)
Registration and deposit
Bidders complete three forms: the Tax Sale Registration form, the Declaration of Statutory Compliance, and an IRS Form W-9. Pre-register by emailing the completed forms to the Treasurer's office, mailing them to P.O. Box 67, Kiowa, CO 80117, or dropping them off at 440 Comanche Street, Kiowa. Bidders may also complete the forms at the sale. All three forms are required. Pre-registered bidders are assigned a bidder number and pick up a bidder paddle from the clerk on sale morning. Registration on sale day starts at 8:00 a.m. and the sale starts at 9:00 a.m. No deposit is required before the sale, and liens purchased are due and payable by 3:00 p.m. the day of the sale in cash, certified check, cashier's check, or personal check.
Elbert County runs a live in-person tax lien sale, not an online auction. The sale is held in the Commissioners Room on the second floor of the Elbert County Courthouse at 215 Comanche Street, Kiowa, CO 80117. The Treasurer's page says "We will be conducting a live auction" and the procedures sheet confirms the courthouse location and the 9:00 a.m. start. No online bidding platform is used, so investors must attend in person or send a representative. Bidding is open-floor premium bidding: each parcel goes to the buyer who pays the largest amount above the taxes, penalty interest, advertising, and other lawful charges. Minimum bonus bids are $5.00 on taxes under $500.00 and $10.00 on taxes of $500.00 or more, and bonus bids are not returned. Delinquent lists are advertised in the Ranchland News across three October publications and are posted to the county tax lien sale page in early October. As of the last check the county page still described the most recent November cycle, so confirm the current year's date and list posting with the Treasurer's office at (303) 621-3120. In person, live auction at the Elbert County Courthouse
Tax deed sale
- Run by
- County Treasurer
- Frequency
- on application
- Typical timing
- There is no fixed calendar. A public auction is scheduled only when a certificate holder applies for one, at least three years after the tax lien sale, and the treasurer must hold it between 110 and 125 calendar days after the known interested party notice is first published or mailed.
Registration and deposit
What sells is a certificate of option for treasurer's deed, not the parcel outright. The treasurer may only accept bids above the combined amount owed to the lawful holder plus the treasurer's fees and costs. County officials, county employees acting in their individual capacity, and their immediate family members may not bid. Payment is by cash, cashier's check, bank check, or electronic funds transfer subject to the treasurer's bidding rules. Any overbid goes to junior lienors who filed a notice of intent to redeem and then to the property owner. Confirm the notice, the bidding rules, and the auction venue with the county treasurer.
This Article 11.5 process replaced direct deed issuance on July 1, 2024. Colorado does not hold a routine calendar tax deed sale, so treat this as an occasional, application-driven auction rather than a recurring event.
Over-the-counter (leftover) purchases
Liens that draw no bid are struck off to the county and the treasurer issues the county a certificate of purchase. The county may then assign, sell, or transfer those certificates in the manner, at the times, and on the terms set by resolution of the board of county commissioners, which is how county-held liens are sold between annual auctions. A certificate on property owing more than ten thousand dollars in taxes needs the property tax administrator's approval after published notice. Whether a county maintains a published county-held list, and on what terms, varies. Contact the county treasurer.
New to this path? Read how over-the-counter certificates work.
County offices
Tax Collector (runs the certificate sale)
Notes for Elbert County
- Certificates issued at the sale for 2024 taxes payable 2025 carry 14% per annum redemption interest under Colorado statute, and premiums paid above the lien amount are not returned.
- Certificate holders can pay subsequent-year delinquent taxes (sub-taxing). The Treasurer bills for endorsement in late July, with sub-taxing done in August.
- Three years from the certificate date, with a total of four years of taxes paid, an unredeemed certificate holder may apply for a Treasurer's Deed. The application deposit is $700.00 and the process normally takes three to six months.
- Under Colorado HB24-1056, effective July 1, 2024, a Treasurer's Deed is no longer issued automatically to the lien holder. The deed option is sold at a live public auction to the highest bidder at the Elbert County Treasurer's office, 440 Comanche Street, Kiowa. The opening bid covers the tax lien plus Treasurer fees and costs, and excludes any premium paid at the original lien sale.
- The Treasurer's office operates an investor portal for retrieving redemption certificates, viewing endorsement lists, and reviewing investor accounts. It is informational only, and endorsements cannot be paid through it. Contact the office for account setup.
- If a lien is wrongfully sold and the county must repay the certificate holder, the accrued interest rate is 8% per annum.
- C.R.S. 39-11-151 bars county officials, county employees, their immediate family, and their agents from buying tax liens in the county where they serve.
Colorado statewide rules
- Redemption
- Redemption may be made at any time before a treasurer's deed is executed, so the practical window runs well past the three-year mark and through the Article 11.5 auction process. The treasurer must hold that public auction between 110 and 125 calendar days after the known interested party notice is first published or mailed, which gives owners and junior lienors a further defined period to pay. A separate rule lets an owner who was under a legal disability when the deed was executed redeem within nine years of the deed being recorded, at 15 percent per year plus the present value of any improvements.
- Deed deposit
- The treasurer may require the applying lawful holder to post a deposit covering the recording fee plus the actual and reasonable cost of administering the auction, and all Article 11.5 fees and costs are chargeable as additional amounts owing under the tax lien. For bidders, the treasurer accepts cash, cashier's check, bank check, or electronic funds transfer subject to the treasurer's bidding rules. The statute sets no fixed bidder deposit percentage, so the deposit terms come from county bidding rules.
- Surplus proceeds
- Any overbid goes first to junior lienors in order of recording priority, measured as of the recording date of the application for public auction, who filed a notice of intent to redeem and whose liens are unredeemed, up to each lien's unpaid amount plus fees and costs. Whatever remains is paid to the property owner. The treasurer must post a public notice about these funds and mail the owner a notice within thirty calendar days of the auction. Unclaimed remaining overbids sit in escrow for six months without interest, then transfer to the state administrator under the Revised Uniform Unclaimed Property Act. An agreement to pay someone to recover an owner's overbid is unenforceable, and inducing one is a class 2 misdemeanor.
A tax deed does not convey marketable title. Most buyers file a quiet title action before they can resell or insure the property. See the due diligence guide.
Frequently asked questions
Does Elbert County, Colorado sell tax liens or tax deeds?
- Elbert County follows Colorado's tax lien state system.
When is the Elbert County tax certificate sale?
- Mid to late November. The Treasurer's tax lien sale page states: "The 2025 tax lien sale for 2024 taxes is currently scheduled for November 18, 2025, with an alternate date of November 25, 2025, in the event of inclement weather." The sale procedures sheet repeats the 9:00 a.m. start and the alternate weather date one week later.. Registration and bidding happen on the county's online platform. Always confirm the exact date with the Tax Collector before the sale.
How often does Elbert County hold tax deed sales?
- on application. Each sale is scheduled and advertised in advance, so check the county's tax deed calendar for the next posted date.
Tax Sale Atlas publishes educational information about public tax sale processes. This is not legal, financial, or investment advice. Rules, dates, and fees change; confirm with the county office before you bid.
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