Larimer County Tax Lien Sale to Auction Nearly $4.74 Million in Delinquent Properties
Larimer County will hold its annual tax lien sale November 20 at 8 a.m. at the Thomas McKee 4-H Community Building at The Ranch in Loveland, offering investors the opportunity to purchase liens on 1,804 properties with delinquent taxes totaling nearly $4.74 million.
The sale allows investors to pay unpaid property taxes on behalf of delinquent property owners in exchange for tax lien certificates that earn 14 percent annual interest under Colorado law. Property owners retain title to their properties but must repay the tax amount plus interest to redeem the lien.
Larimer County Treasurer & Public Trustee Irene Josey announced the sale details October 31. Registration opens at 7:30 a.m. on the day of the sale, and bidders must complete a W-9 form at registration or have one on file from a previous year.
The 2025 delinquency figures remain consistent with recent years. The county reported approximately 1,800 accounts with roughly $4.6 million in delinquent taxes in 2024, according to Larimer County Treasurer's Office records.
Tax Lien Sale Mechanics and Legal Framework
Colorado law requires counties to collect all property taxes to meet budgetary requirements of certified taxing authorities. When property owners fail to pay taxes by statutory deadlines, counties hold public auctions offering tax liens to investors.
Investors bid to purchase liens by paying the owed tax amount plus fees. Upon purchase, investors receive tax lien certificates and earn 14 percent annual interest on the amount paid, according to Colorado Revised Statutes.
Property owners may redeem liens at any time during a three-year redemption period by paying overdue taxes, interest and costs to the Treasurer's Office. If owners fail to redeem liens within the statutory period, investors may initiate foreclosure proceedings to potentially claim the property, subject to judicial review and notice requirements.
The redemption period can be extended in specific cases under Colorado law. Property owners must be notified of all lien or foreclosure activity and retain redemption rights until foreclosure is complete.
Economic Hardship Drives Most Delinquencies
Common causes of tax delinquency in Larimer County include economic hardship such as temporary income loss or unexpected expenses, property ownership transitions including death or divorce, and administrative errors such as misapplied payments or mortgage company delays.
The Treasurer's Office monitors payment histories and works with property owners to resolve delinquency issues before properties reach the tax lien sale stage.
Property owners facing financial difficulties can arrange installment payment plans with the Treasurer's Office. Interest accrues at 1 percent per month on unpaid taxes under Colorado law, substantially lower than the 14 percent annual rate investors earn on purchased liens.
The county accepts payments through multiple channels including online, mail, drop boxes and in-person at Treasurer's Office locations.
Assistance Programs Available for Eligible Homeowners
Colorado offers property tax exemptions and deferrals for qualifying seniors and low-income homeowners. The state's Senior Property Tax Exemption and property tax deferral programs administered by the Colorado Department of Local Affairs provide relief for eligible residents.
Low-income individuals may qualify for the Property Tax/Rent/Heat Credit rebate through state programs. Program eligibility requirements and application procedures change annually based on legislative updates.
Interest on unpaid taxes begins April 30 for missed first-half payments and June 16 for second-half delinquencies. Property owners disputing assessments can appeal to the Assessor's Office regarding valuation issues between May and June each year.
For payment application or administrative disputes, property owners should contact the Treasurer's Office directly rather than waiting until properties are advertised for the tax lien sale.
The Thomas McKee 4-H Community Building is located at 5280 Arena Circle in Loveland at the Larimer County Fairgrounds at The Ranch.
For information about the 2025 Tax Lien Sale, visit larimer.gov/treasurer/liens/sale or contact the Larimer County Treasurer's Office at 970-498-7020.