Selling land with back taxes in Colorado

How Colorado handles unpaid property taxes

Colorado sells tax lien certificates. An investor pays your overdue taxes and gets a lien with interest. You still own the land, but if the lien is not paid off, you can lose it through the process in the rule below. Paying off the lien, including from a sale, clears it.

The redemption rule in Colorado: Counties sell tax liens, and the owner keeps title and can redeem any time before the lien holder applies for a treasurer's deed. The holder can apply after August 1 of the third calendar year after the lien sale, and the treasurer then sets a public auction. Once the holder applies, the owner must file an intent to redeem at least 7 days before the treasurer's deed auction. Payment must reach the treasurer before the redemption statement expires, and no later than noon the day before the auction. Title passes 8 business days after the auction. Money bid above the debt goes to junior lienholders who file claims, then to the owner. These rules apply to treasurer's deeds issued since June 1, 2026 (SB 26-144).

Law: C.R.S. 39-11-109, 39-11.5-102, 39-11.5-106, 39-11.5-112, 39-11.5-501 and 39-12-103 (SB 26-144). Rules change, so confirm with the county tax collector.

What to do before the tax sale

• Call the county tax office and get the exact amount owed and the next sale date.
• Decide whether you want to keep the land. If not, selling before the sale stops the interest and penalties from growing.
• Gather the parcel number and any tax bills. A buyer and the title company need them to order a payoff.

Colorado land at a glance

• Average farm real estate value: $2,360 per acre (2026, USDA).
• Average property tax on farmland: about $5.11 per acre per year (2022 Census of Agriculture).
• Transfer tax: State documentary fee of one cent per $100 (or major fraction) of consideration, about 0.01%, paid to the county clerk and recorder at recording. No fee when consideration is $500 or less. Some towns also charge their own real estate transfer tax, such as Vail at 1% and Crested Butte at 3%.
• Seller disclosure: Colorado's statutory seller disclosures are written for residential real property, which the water source law limits to land with residential improvements on it. The special taxing district and common interest community (HOA) laws do not define the term, so a lot in a subdivision may still need them. Meth lab, oil and gas, and radon disclosures are also framed for residential real property (C.R.S. 38-35.7).

These are statewide averages, not an appraisal. See selling land in Colorado for county values, or try the land value estimator.

How a cash sale handles this

Liberty Acres is a family-owned cash land buyer. We buy land anywhere in the US, in any condition, including land with back taxes, inherited land and land with no road access. We pay back taxes and all closing costs, use no agents and charge no commissions, and close through a title company, escrow company or real estate attorney who pays you by wire or check.

Common questions