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Tax Sale Atlas

Colorado tax sales

Colorado tax sale statutes

These are the Colorado statutes that decide how tax lien certificates and tax deeds are sold. Each links to the official text so you can read the exact language before you rely on it.

The governing law

Colorado is a tax-lien state. Each year the county treasurer holds a public auction of tax liens on parcels whose prior-year taxes are still delinquent, and the auction must commence on or before the second Monday in December. Bidding is premium bid: the lien opens at the taxes, delinquent interest, and fees then due, and it goes to whoever pays the largest amount in excess of that figure. The premium is credited to the county general fund, so it is not part of the investor's return. The certificate earns redemption interest at a single statewide rate that the state bank commissioner resets every September 1, which is 14 percent for the rate year that began October 1, 2025. Three years after the sale the certificate holder may apply for a public auction of a certificate of option for treasurer's deed under Article 11.5, the process that replaced direct deed issuance on July 1, 2024.

Want the mechanics in plain English instead of statute numbers? See how to buy in Colorado, the redemption period, and the full Colorado walkthrough.

Statute citations verified Jul 29, 2026. Statutes are amended; always confirm the current text at the official link before you rely on it.

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.

See how the law plays out by county

Statutes are statewide, but sale calendars and platforms are set county by county.

All Colorado countiesHow to buy, step by step