Behind on Property Taxes in Colorado?

You can still sell your land. When we buy land with back taxes, the taxes are paid off at closing from the sale, and you pay no fees or commissions.

Cash offer in 24 hours
Back taxes paid at closing from the sale
We pay closing costs
Close in as few as 7 days

How Colorado collects

Tax lien state: the county sells a lien on the unpaid taxes, and the owner can redeem before a deed is issued.

Time to redeem

Until a treasurer's deed is issued. A deed application is possible after August 1 of the third calendar year after the lien sale; once one is filed, you must file an intent to redeem at least 7 calendar days before the auction.

Delinquent taxes, 1 percent monthly delinquent interest, costs, redemption interest (9 points above the federal discount rate, set yearly) and any later taxes the lien holder paid, plus interest on those.

What Happens When Taxes Go Unpaid in Colorado

January
The county treasurer bills the prior year's property tax.
Last day of February
First half due. A late first half adds 1 percent interest per month from March 1 (C.R.S. 39-10-104.5).
April 30
Full payment due if you pay the whole year at once.
June 15
Second half due. A late second half adds 1 percent per month from June 16.
Fall, sale starts by the second Monday in December
The county advertises delinquent parcels and sells tax liens (C.R.S. 39-11-109). You still own the land and can redeem (C.R.S. 39-12-103).
After August 1 of the third calendar year after the sale
The lien holder may apply for a treasurer's deed (C.R.S. 39-11.5-102). Notices are mailed, published and posted.
No later than 7 calendar days before the auction
Last day to file an intent to redeem with the treasurer (C.R.S. 39-11.5-106).
Public auction
The winning bidder gets a treasurer's deed. Any overbid left after junior liens goes to the owner (C.R.S. 39-11.5-112).

Back Taxes in Colorado: Your Options

This page explains what happens in Colorado when property taxes on land go unpaid. It covers the due dates, the interest, the county tax lien sale, how to redeem, the treasurer's deed auction and the 2026 change in state law, and the choices you have as an owner. It is written for owners of vacant lots and acreage, including heirs who found out about back taxes late.

Back taxes do not stop you from selling. In Colorado, a tax lien sale does not move your land to someone else. You keep ownership until a treasurer's deed is issued, and you can redeem the lien or sell and have the taxes paid from the sale at closing. This page is general information, not legal or tax advice; for your own parcel, ask your county treasurer or a Colorado attorney.

When Colorado property taxes are due and when they become delinquent

Colorado property tax is paid a year behind. The tax for one year is billed in January of the next year by the county treasurer.

State law lets you pay in two halves or all at once. The first half is due by the last day of February and the second half by June 15. If you pay the whole year in one payment, it is due by April 30 (C.R.S. 39-10-104.5).

Penalties and interest

Late taxes add delinquent interest of 1 percent per month. A late first half earns interest from March 1. A late second half earns interest from June 16. If you chose to pay the whole year at once and miss April 30, interest of 1 percent per month runs from May 1 (C.R.S. 39-10-104.5).

Counties also add advertising and sale costs once a parcel goes on the tax lien sale list. Each county sets its own fees within state law, so ask your treasurer for an exact payoff.

What the county does next: the tax lien sale

If taxes are still unpaid in the fall, the county treasurer advertises the parcel and sells a tax lien on it. State law says the sale must start on or before the second Monday in December (C.R.S. 39-11-109). Many counties now hold it online.

The lien buyer pays the delinquent taxes, interest and costs and gets a certificate of purchase. The buyer does not own your land. The buyer often pays your later years' taxes too, and those amounts are added to what you owe.

Redemption: getting the lien off your land

You can redeem at any time until a treasurer's deed is issued. To redeem, you pay the treasurer the delinquent taxes, interest and costs, plus redemption interest, plus any later taxes the lien holder paid with redemption interest on them. The treasurer then pays the lien holder (C.R.S. 39-12-103).

The redemption interest rate is set each year at 9 percentage points above the federal discount rate, rounded to the nearest full percent. The amount grows every month, so ask the treasurer for a payoff good through the day you plan to pay. Many treasurers take only cash or certified funds for redemptions.

The treasurer's deed and the 2026 law (SB 26-144)

If a lien is not redeemed, the holder can move toward a treasurer's deed after about 3 years. Since 2024, a Colorado treasurer's deed comes only after a public auction, so an owner does not lose equity worth more than the tax debt. The legislature set up that auction in HB 24-1056 after the U.S. Supreme Court's 2023 decision in Tyler v. Hennepin County.

In 2026 the legislature rewrote the process in Senate Bill 26-144. The governor signed it on May 19, 2026, and it took effect June 1, 2026. It applies to every treasurer's deed issued on or after June 1, 2026, no matter when the lien was sold. The main points:

The deed process now follows the model of a public trustee foreclosure, in a new article 11.5 of title 39. Treasurers may no longer issue a deed under the old article 11 process.
A lien holder may apply for a treasurer's deed after August 1 of the third calendar year after the tax lien sale (C.R.S. 39-11.5-102).
The treasurer mails, publishes and posts a notice of public auction. An online auction notice says where to bid and the rules.
To redeem after an application is filed, the owner files an intent to redeem with the treasurer no later than 7 calendar days before the auction. The treasurer sends a redemption statement within 3 business days, good for 10 business days or until noon the day before the auction, whichever comes first. The fee is no more than $25 (C.R.S. 39-11.5-106).
If the land sells for more than the total owed, the overbid goes first to junior lienholders who file a claim. The rest must be paid to the owner. Overbid not claimed within 2 years goes to the state unclaimed property program (C.R.S. 39-11.5-112).

Your options

Once you know the payoff, compare your choices. Each one has costs and tradeoffs.

Pay before the sale. Pay the delinquent taxes and interest before your county's cutoff date to keep the parcel off the lien sale.
Redeem later. If a lien was sold, pay the redemption amount to the treasurer before a deed is issued.
Ask about payment options. Rules on partial payments differ by county, so call your treasurer.
Sell the land. You can sell with back taxes or a lien. The title company pays the treasurer from the sale price.
Do nothing. Interest grows, and after about 3 years the holder can start the treasurer's deed auction. You lose the land, but you can claim any overbid left after junior liens.

Selling land with back taxes in Colorado

A Colorado closing is usually run by a title company. It finds unpaid taxes and any tax lien on the parcel and gets the exact payoff from the county treasurer.

At closing, the title company pays the treasurer from the sale price. That clears the current and delinquent taxes and redeems the lien, and the buyer gets clear title. You receive the rest. If a treasurer's deed application has been filed, closing must happen before the redemption deadline, so tell the buyer and title company about any notice right away.

EasyLotBuyer buys Colorado land for cash, including lots with back taxes, liens, title issues or no road access, and land held by heirs or estates. We make a cash offer within 24 hours, charge no fees or commissions, pay the closing costs, and can close in as few as 7 days. The back taxes are paid at closing from the sale, so you do not need to pay them first.

County guides: Park and Costilla

We have detailed back-tax guides for two Colorado counties with many vacant lots, with local sale dates, contacts and payment rules:

Where to check your tax status

Each county treasurer collects the tax and runs the lien sale. Most have an online lookup by owner name, address or schedule number that shows each year's tax and whether it is paid. If a lien was sold, the online balance may not show the full redemption amount, so call and ask.

The Colorado Division of Property Taxation has contact pages for every county treasurer and assessor.

Sources

Rules and fees change; check with the county before you act on them.

Back Tax Questions in Colorado

When are Colorado property taxes delinquent?

A first half not paid by the last day of February earns 1 percent interest per month from March 1. A second half not paid by June 15 earns interest from June 16. A full-year payment is late after April 30.

Do I lose my land at the Colorado tax lien sale?

No. The buyer gets a lien, not your land. You can redeem until a treasurer's deed is issued, which cannot be requested until after August 1 of the third calendar year after the sale.

What changed with SB 26-144?

Since June 1, 2026, every treasurer's deed comes from a public auction run on the public trustee foreclosure model. Owners must file an intent to redeem at least 7 calendar days before the auction, and any leftover overbid is paid to the owner after junior liens.

What does it cost to redeem a Colorado tax lien?

The back taxes, delinquent interest and costs, plus redemption interest at 9 points above the federal discount rate, plus any later taxes the lien holder paid. Ask your treasurer for an exact payoff date.

Can I sell Colorado land that has back taxes or a tax lien?

Yes. Until a treasurer's deed is issued, you own the land. The title company pays the treasurer from the sale price at closing, and that redeems the lien.

Will EasyLotBuyer buy land with unpaid taxes?

Yes. We buy Colorado land with back taxes and liens, make a cash offer within 24 hours, pay the closing costs and charge no fees. The taxes are paid at closing from the sale.