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Mod Prop Tax Lien Sales Treasurer Deeds & Fees

Concerning the collection of delinquent property taxes by tax lien sale, and, in connection therewith, modifying the structure and authority for treasurers to charge certain fees, amending the process for the sale of tax liens, and repealing and reenacting with amendments the process for obtaining a treasurer's deed after public auction of a property subject to tax lien.

SB26-144 2026 Regular Session Signed into Law Fiscal Policy & Taxes Local Government

Cost estimates

At the first note read
$0
FACT March 27, 2026
At the last note read
$0
FACT September 8, 2026
What it actually cost
not published
No Colorado source reports spending for one bill

Every figure here is an estimate by Legislative Council Staff on the date shown, about the version of the bill in front of them that day. It is not a cost.

The appropriation

The note states no appropriation is required.

An appropriation is money the legislature sets aside. It is not money spent.

The appropriation field, read from the note: No appropriation is required.

Bill summary

     The act modifies the fees of county treasurers by specifying fee amounts treasurers are required or allowed to collect in connection with the public auction and related proceedings for issuance of a treasurer's deed. Commencing on or before December 31, 2026, and every second year thereafter, the act requires an upward adjustment of the maximum dollar amount of all treasurer fees.

     The act make technical modifications to the provisions governing county treasurer tax lien sales for the collection of delinquent property taxes. It clarifies certain definitions and standardizes the use of defined terms. The act also modifies certain provisions and repeals obsolete provisions in conformity with the new process to obtain a treasurer's deed for a property subject to a tax lien.

     Additionally, the act repeals and reenacts, with changes, the public auction process established in 2024 that is required prior to the issuance of a treasurer's deed to protect against an unconstitutional taking of a taxpayer's property or property value, in excess of their tax debt. The act models the public auction process on the public trustee foreclosure process. The act creates new definitions and modifies and expands the provisions for a public auction, including related rights, limitations, and records. The modified process applies to a treasurer's deed issued on or after June 1, 2026, regardless of the date of the tax lien sale, application for treasurer's deed, or commencement of any related proceeding.

FACT Bill summary by Colorado Legislative Council Staff, read 2026-09-23. Printed as published, word for word. Source: leg.colorado.gov (opens in a new tab)