The list of properties going to auction at the tax lien sale is published in the county newspaper of record 4 weeks prior to the sale for 3 consecutive weeks.
On the last week prior to the sale it is published in the:
Longmont Daily Times-Call (current paper of record)
Boulder Daily Camera
The Nederland Mountain Ear
The Lafayette News
The Louisville Times
The Lyons Recorder
The Colorado Daily
Copies of the list will be available in the Treasurer’s Office at 1325 Pearl Street Boulder, Colorado, close to the time of the sale. A current list of properties will also be available on our website near the time of the sale and is updated daily once posted.
Boulder County Courthouse
1325 Pearl Street
Third Floor
Boulder, CO 80302
Map & Directions
Registered bidders park for free in any of the 4 downtown city parking lots:
11th St. and Walnut St. Map & Directions
14th St. and Walnut St. Map & Directions
11th St. and Spruce St. Map & Directions
15th St. and Pearl St. Map & Directions
When you register, you will receive an 8 hour parking pass.
You can look up parcel information using the Assessor’s Property Search tool. You will need the tax account number which is listed in bold in the advertisement or the property address.
No. As a tax lien investor, you have no right, title or interest in the property. You have only purchased a lien against the property based on delinquent taxes.
No. You are only purchasing a lien. The owner of the property retains all rights of ownership, title and privacy.
Yes, but seating is limited. If the room is full, you may be asked to give up a seat to a registered bidder.
Registration opens at 7:30 AM on the day of the sale
The exact spelling of the name you register with will become the name used on the tax lien certificate
To register you will need to provide your:
The sale will begin as soon after 8:30 AM as all bidders are registered. The auction will last until all properties are sold or until 5:00 PM. Treasurer’s staff will determine if the sale will be continued or adjourned to the next business day. In recent years, the sale has not gone past 3:00 PM.
The interest rate is determined in September. The rate is determined by the State of Colorado, and is set 9 percentage points above the discount rate at the Kansas City federal reserve bank, rounded up to the nearest whole percent.
Interest is calculated monthly on the first day of the month.
Yes. The list is published in alphabetical order by owner name. Some property owners may pay their taxes between our advertisement and the tax lien sale, however, and will not be included.
The auction is open bidding— we do not rotate through bidders in a predetermined order. The bid amount is the premium amount.
Premium bids are the amounts over and above the taxes, interest and fees listed on the day of sale list.
No. You do not earn any interest on a premium bid.
For the last five years premium bids have averaged from 5% to 9%, although individual properties may go for more or less. Historically, in Boulder County, the vast majority of tax liens have sold for a premium bid.
Premium bid money goes directly to the County General Fund. Premium bid funds are not retained by the Treasurer’s Office.
Yes, you can, if the interest you earn does not equal or exceed the premium bid amount you paid. This is a “buyer beware” process. You need to make informed bids.
As an example, if you place a premium bid of 6% and the redemption interest rate is 10%, you will lose money if the lien is redeemed before eight months pass.
The Treasurer may combine properties that are under the same ownership and sell those items as a group.
Tax liens are a first, prior and perpetual lien against the property. The only lien ahead of a tax lien purchased this year is a prior year’s tax lien.
A buyer balance sheet is available any time in the conference room.
A tax lien certificate is a legal document that names you as the holder of the lien and sets the interest rate.
No, the Boulder County Treasurer retains all Tax Lien Sale Certificates of Purchase for safekeeping. Copies will be mailed to you within a week following the sale.
Yes, tax lien certificates may be transferred to another party.
If you hold a tax lien, and the property owner does not pay taxes in the next or following years, you have the option of adding those delinquent taxes to your certificate.
No. This is optional. If you do not endorse unpaid taxes, the property will be sold at the next tax lien sale.
In July, the Treasurer’s office will send you a notice of any certificates eligible for endorsement along with amounts due.
All tax lien sale redemptions must be made through the Treasurer’s office. Redemptions can be made at any time, and must be made in certified funds (cash, cashier’s check, money order). Redemptions will always include at least one month’s interest, as interest begins accruing immediately once liens are sold or endorsed.
If the property owner does not pay property taxes for three years from the date of the original tax lien sale, you may apply for an auction for a Certificate of Option for Treasurer’s Deed.
Properties in bankruptcy cannot be endorsed. The Treasurer’s Office monitors bankruptcies and collects taxes through the court. The properties are redeemed at the time of a bankruptcy sale.
Interest is only paid when a tax lien is redeemed. There are no other interest payments.
1099 reports are filed with the IRS each year on redeemed properties.
Boulder County does not offer tax lien certificates over the counter.