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 2021 was set at 9% and is accrued on a monthly basis. The interest rate for 2022 is to be announced.

About the Tax Lien Sale

The 2022 Tax Lien Sale will take place on November 17, 2022 in the Thomas McKee 4-H Community Building located at

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


Mailing List

If you would like to receive a copy of the delinquent property advertising tabloid for the tax lien sale, please send $5.00 check to:

Larimer County Treasurer's Office
ATTN: Tax Lien Sale Civil Deputy
P.O. Box 1250
Fort Collins, CO 80522

This tabloid is a copy of what is published in the newspaper during the month of October. It will be mailed mid-October.


  1. 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. 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. 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 by November 15, 2022, 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. No, agents for individual investors are not allowed.

  5. 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. 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 2021 tax lien sale was 9%.

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

  8. 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 $3000 are considered premium bids and will be sold at the beginning of the sale.

  9. Premium bids are bids placed in excess of the property tax and are only accepted on parcels with a delinquent amount of $3,000 or more. The minimum 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. Purchases must be paid in full before leaving the premises. Failure to do so will result in loss of liens purchased.

    Only personal checks for the purchase amount will be accepted. We are not accepting 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. 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. We will start processing assignment of liens in January 2022. 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 3, 2022, to set up an appointment to request an assignment. There is a $17.00 fee to process each assignment.

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

Irene Josey

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
(970) 498-7453 - Public Trustee
Hours: 8:00am - 4:30pm, Monday - Friday

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