Tax Lien Sale

2024 Delinquent Property Advertising Files

Click to download delinquent real property and mobile home list.
Click here for Tax Lien Sale Investor Forms

All property taxes must be collected in order to meet the budgetary requirements of all certified taxing authorities. The annual tax lien sale is held to collect these unpaid taxes. Liens are placed against the properties and are purchased by investors who, in turn, earn interest against the tax amounts.  The investor interest rate for 2024 was set by the state at 15%. 

About the Tax Lien Sale

The 2024 Tax Lien Sale will take place on November 21, 2024 in the Thomas McKee 4-H Community Building located at

Larimer County Fairgrounds at the Ranch
5280 Arena Circle, Loveland, CO

On the day of the sale, doors open for registration at 7:30am and premium bidding begins at 8:30am.

Advertising List

Beginning the first week of October, the list of advertised properties is available to download from our website as an Excel document.  It is updated nightly through the Tax Lien Sale.

FAQs

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  1. Will food and/or drinks be provided at the tax lien sale?

    No, there will not be food available for purchase at this year's tax sale. You are welcome to bring your own food and/or drinks if you would like.

  2. Who can participate in the tax lien sale?

    C.R.S. 39-11-151(1)(b) states: “No tax lien shall be sold to an elected or appointed county official, to a county employee, or to a member of the immediate family of such person or to the agent of any such county official or employee during the time the official or employee holds office or is employed.” Additionally, you must be of legal age (18) to participate in our tax lien sale.

  3. What is required to participate in the tax lien sale and how do I register?

    We are required by the Internal Revenue Service to issue 1099-INT forms to investors. You must complete a W-9 at the time of registration, or already have one on file from previous years, in order to participate in our tax lien sale. Registration is completed on the day of the event and will begin at 7:30 a.m. Tables will not be available so please plan accordingly. You may print, complete and bring the following forms with you on the day of the sale:

    After check-in, you will be assigned a bidder number and directed to have a seat in the assigned room.

    New investors or previous investors with changes to their contact information or W-9 can mail their updated forms to our office. All changes must be received no later than 2 days prior to the tax lien sale at the following address:

    Mail forms to:
    Larimer County Treasurer
    Attn: Tax Lien Sale Civil Deputy
    P.O. Box 1250
    Fort Collins, CO 80522

    Hand-deliver forms to:
    Larimer County Treasurer
    200 West Oak Street, Suite 2100
    Fort Collins, CO 80521

  4. Can I send an agent to participate in the tax lien sale in my place?

    No, agents for individual investors are not allowed.

  5. Is seating assigned for the tax lien sale?

    No, after registration is complete you may sit anywhere you like in the room, though you must keep the same seat for the duration of the sale. Bidding begins with a random bidder number and then proceeds around the room in seating order.

  6. What is the interest rate earned on investment?

    The interest rate is established pursuant to 39-12-103 C.R.S. and changes annually. The rate is calculated by adding nine percentage points to the federal discount rate as of September 1, and rounding to the nearest full percent.

    The interest rate for the 2024 tax lien sale is 15%.

  7. How can I obtain a copy of the buyer's list?

    The current buyer's list can be picked up at the registration table on the day of the tax lien sale.

  8. How is bidding conducted at the tax lien sale?

    At registration, each individual is assigned a bidder number. Only one bidder number is assigned per person. The first bidder will be chosen by randomly selecting a bidder number, then bidding will proceed in seating order.

    It doesn't matter where you sit in the room; everyone is going to have the same chance at the property taxes being offered for sale. Since the sale will proceed in seat order, it is very important that you maintain your original seat.

    Changing seats during the sale may result in loss of purchased tax liens and being banned from future tax lien sales.

    If an item is less than $200, the bidder may pass without losing a turn. The less-than $200 item is then opened to the floor.

    For items over $200, the bidder must either accept or lose their turn. If the bidder declines, the item is then offered to the next person in seating order.

    Items over a certain dollar amount are considered premium bids and will be sold at the beginning of the sale. The premium bid limit for 2023 was $4000.

  9. What are premium bids?

    Premium bids are bids placed in excess of the property tax and are only accepted on parcels with a delinquent amount above the value determined by the Treasurer. For the 2023 tax lien sale, premium bidding applied to amounts of $4000 or more. The starting premium bid is $50 with minimum raises in $25 increments.

    Investors must stand to be recognized during the premium bidding process. All premium bids are made at investor's expense and no interest is earned on the premium bid amount, nor is it refunded when the property is redeemed.

  10. How do I pay for the tax lien(s) I purchase at the tax lien sale?

    Purchases must be paid in full before leaving the premises. Failure to do so will result in loss of liens purchased.

    Only personal or business checks for the purchase amount will be accepted. We do not accept cash or certified funds at tax lien sale.

    At any time you may verify the amount of your purchases with the staff stationed at the registration table.

    Your bidder card must be dropped off at check-out.

    Make checks payable to Larimer County Treasurer. Checks must be made for the exact amount of purchases. If your check is returned for NSF, it will result in the loss of liens purchased and you will be banned from future tax lien sales.

  11. How do I obtain proof of tax liens purchased at the sale?

    All certificates of sale will be held in safekeeping in the Larimer County Treasurer's vault unless otherwise instructed by a formal written request. A safekeeping receipt and complete computer report of all tax lien sale purchases will be forwarded to you. This usually takes about 7-10 business days.

  12. What do I do if I want to purchase an existing tax lien from another investor?

    We will start processing assignment of liens in January following the tax lien sale. This will allow our office enough time to complete all of the necessary paperwork before making any assignments. Please contact Cindy at (970) 498-7029 after January 2 to set up an appointment to request an assignment. There is a $17.00 fee to process each assignment.

  13. Is investing in a tax lien sale a secure/safe/guaranteed investment?

    It is important to remember the element of risk involved in the purchase of tax liens. If the property associated with tax lien purchased is placed under the control of the Federal Deposit Insurance Corporation (FDIC), Drug Enforcement Administration (DEA), or the Internal Revenue Service (IRS), loss of investment may occur.

    It is impossible for this office to identify all of the potential problems that could arise for your particular tax lien purchase. Please conduct your own public records investigation to familiarize yourself with the property and reduce the possibility of loss.

  14. What happens after the tax lien sale?

    Pursuant to 39-11-148 C.R.S., tax sale certificates are automatically canceled after fifteen years. It is your responsibility to track your investment.

  15. How can I find out the date of a tax lien sale in another county?

    Information for the tax lien sales statewide can be found here.

Irene E. Josey, C.C.T.

Treasurer & Public Trustee - Contact Us

Physical Address: 200 W. Oak Street, Suite 2100, Fort Collins, CO 80521
Mailing Address: P.O. Box 1250, Fort Collins, CO 80522
(970) 498-7020 - Treasurer & Public Trustee
Email
Hours: 8:00am - 4:30pm, Monday - Friday

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