tax lien
Colorado tax lien guide
Colorado sells tax-lien certificates. Jefferson County describes bidding a premium above the lien amount, with the interest rate set for the sale year rather than bid down.
Source review applies to the named instrument and scope in the worked example below. It does not cover every county procedure or transaction in Colorado.
When does the clock start?
Certificate interest begins at the tax-lien sale. Each sale year has its own rate; later endorsements need separate payment records.
How and when is a return earned?
Whole calendar months, including a partial purchase month
What amount earns a return?
Original certificate face amount only. Nonrefundable bid premium is excluded from both interest and returned principal.
What happens at redemption?
The owner can redeem before the tax deed is issued.
When does earning end?
After the applicable waiting period, the holder must use the current statutory enforcement procedure. The original-certificate calculator excludes the separate Article 11.5 foreclosure-auction redemption process.
Does property use change the rules?
Classification sources checked 2026-09-15. Review applies to the procedures described below; calculator support is stated separately.
Mobile homes require their own sale and title analysis. Enacted HB26-1120 changes their tax-lien process, extends ordinary redemption to three years or before the ownership certificate, and creates an underlying-landowner first-refusal rule with a mobile-home-park exception. Historical sales require the applicable prior law.
Severed mineral interests also have a specific first-refusal provision for qualifying surface owners under §39-11-150. A certificate covering minerals does not convey the surface estate.
What to verify before bidding
Record home and land ownership separately, tax-lien sale date, applicable 2026 transition provisions, any first-refusal notice, and severed mineral descriptions.
What this calculator covers
The real-property certificate example does not implement mobile-home title procedures, first-refusal rights or historical mobile-home redemption periods.
Try the rules
A worked redemption example
Colorado original tax lien certificate. Original private purchase only, no subsequent taxes, added costs, partial payments, special status, bankruptcy, court action or deadline extension. Excludes the separate tax-lien foreclosure auction redemption under article 11.5.
Original certificate face amount only. Nonrefundable bid premium is excluded from both interest and returned principal.
The prefilled amounts and any collector conventions below are illustrative assumptions. Confirm those facts for an actual holding.
How the return grows
Interest over time.
Original private purchase only, no subsequent taxes, added costs, partial payments, special status, bankruptcy, court action or deadline extension. Excludes the separate tax-lien foreclosure auction redemption under article 11.5.
View values at each change
| Date | Interest and premium |
|---|---|
| Mar 15, 2026 | $10.00 |
| Apr 1, 2026 | $20.00 |
| May 1, 2026 | $30.00 |
| Jun 1, 2026 | $40.00 |
| Jul 1, 2026 | $50.00 |
| Aug 1, 2026 | $60.00 |
| Sep 1, 2026 | $70.00 |
| Oct 1, 2026 | $80.00 |
| Nov 1, 2026 | $90.00 |
| Dec 1, 2026 | $100.00 |
| Jan 1, 2027 | $110.00 |
| Feb 1, 2027 | $120.00 |
| Mar 1, 2027 | $130.00 |
| Apr 1, 2027 | $140.00 |
| May 1, 2027 | $150.00 |
| Jun 1, 2027 | $160.00 |
| Jul 1, 2027 | $170.00 |
| Aug 1, 2027 | $180.00 |
| Sep 1, 2027 | $190.00 |
| Oct 1, 2027 | $200.00 |
| Nov 1, 2027 | $210.00 |
| Dec 1, 2027 | $220.00 |
| Jan 1, 2028 | $230.00 |
| Feb 1, 2028 | $240.00 |
| Mar 1, 2028 | $250.00 |
| Apr 1, 2028 | $260.00 |
| May 1, 2028 | $270.00 |
| Jun 1, 2028 | $280.00 |
| Jul 1, 2028 | $290.00 |
| Aug 1, 2028 | $300.00 |
| Sep 1, 2028 | $310.00 |
| Oct 1, 2028 | $320.00 |
| Nov 1, 2028 | $330.00 |
| Dec 1, 2028 | $340.00 |
| Jan 1, 2029 | $350.00 |
| Feb 1, 2029 | $360.00 |
| Mar 1, 2029 | $370.00 |
| Mar 14, 2029 | $370.00 |
Whole calendar months, including a partial purchase month Values use the inputs above and the same calculator as the worked example.
- Interest
- $40.00
- Minimum top-up at redemption
- $0.00
- Redemption premium
- $0.00
- Statutory interest and premium at redemption
- $40.00
Estimated repayment including the documented base: $1,040.00.
- 4 chargeable calendar months at 12% annual simple interest divided by 12. A partial calendar month counts as a whole month, including the purchase month. Final interest rounded to cents.
- Conditional investor proceeds at redemption; excludes later advances and expenses. This is not recognized accounting income or a collector payoff quote.
Illustrative statutory components only, not investment profit. Nonrefundable overbids and fees can produce a loss even when interest is earned. Cash receipts, property value, sale proceeds and booked income are separate.
Before you bid
What to watch for
- A large nonrefundable premium can erase the benefit of the stated interest rate.
- Calculator scope: Original private purchase only, no subsequent taxes, added costs, partial payments, special status, bankruptcy, court action or deadline extension. Excludes the separate tax-lien foreclosure auction redemption under article 11.5.
Read the rules
Official sources
Use the governing law and the county’s sale terms to confirm the rules for your certificate or deed.
Keep reading
Related guides
Compare nearby states, then return to the full library or the product page that matches this instrument.