SB 144: Modify Property Tax Lien Sales Treasurer Deeds & Fees - Colorado

Rerevised → Final Act · 5 edits · May 4, 2026

MODERATE

This bill updates the fees county treasurers can charge for tax lien sales and related services, introduces a new public auction process to protect property owners from excessive losses, and establishes a mechanism to automatically adjust these fees for inflation every two years. It also clarifies exemptions for county governments and modifies rules regarding the cancellation of uncollectible taxes.

Scope change

The bill expands the scope of fee adjustments to include new administrative actions related to the new public auction process and extends the applicability of certain fee structures to specific property types like mobile homes.

FISCAL

Updated specific dollar amounts for various treasurer fees, such as processing applications for deeds and issuing certificates of redemption.

REQUIREMENT

Added a new requirement for a public auction process before issuing a treasurer's deed to prevent unconstitutional takings of property.

Established a biennial fee adjustment mechanism tied to the Consumer Price Index to ensure fees keep pace with inflation starting in 2027.

ELIGIBILITY

Allowed treasurers to charge lower fees for properties assessed under $500 or for mobile homes and tiny homes.

TECHNICAL

Clarified that surcharges do not apply to documents recorded by county clerks when the county is exempt from recording fees.

Revised → Rerevised · 2 edits · Apr 21, 2026

MINOR

The bill was re-revised to include amendments adopted in the Second House, expanding the list of House sponsors to include five additional legislators. Substantively, the text removed a specific section detailing fees for accepting an intent to repurchase bonds at public auctions and processing redemption notices, simplifying the fee structure by eliminating these specific line items.

Scope change

The bill's scope regarding fee collection was narrowed by removing provisions for specific bond repurchase and redemption processing fees.

REQUIREMENT

Deleted specific fee amounts for accepting an intent to repurchase bonds at public auctions and for processing notices of intent to redeem.

TECHNICAL

Added a header indicating the bill is 'REREVISED' and includes amendments adopted in the Second House, along with an updated list of House sponsors.

Reengrossed → Revised · 3 edits · Apr 14, 2026

MINOR

The bill was updated from a 'Reengrossed' version to a 'Revised' version, indicating it has passed both houses of the legislature. The text was amended to change the language regarding tax lien sales from 'recreating' the process to 'repealing and reenacting' it, likely to clarify the legal status of the procedure. Additionally, several specific fees related to issuing deeds and processing withdrawals were removed from the list of charges.

Scope change

The bill's scope remains focused on delinquent property tax collection, but the legal mechanism for the lien sale process was clarified by changing the terminology from 'recreating' to 'repealing and reenacting'.

REQUIREMENT

The description of the tax lien sale process was changed from 'recreating and reenacting' to 'repealing and reenacting' to clarify the legislative intent.

FISCAL

Specific fees for issuing a treasurer's deed, processing withdrawals, administrative withdrawals, rescissions, and recommencing auctions were removed from the bill text.

TECHNICAL

The bill header was updated to reflect the 'Revised' status and include the date of the second reading in the second house.

Engrossed → Reengrossed · 4 edits · Apr 8, 2026

MODERATE

The bill was reengrossed to include additional Senate sponsors and updated the title to reflect recent amendments regarding the sale of tax liens and obtaining a treasurer's deed. A significant addition marks the bill as amended at the third reading on April 8, 2026, indicating a formal legislative update. The summary section was also expanded to include specific fee amounts for various administrative actions, such as recommending public auctions and issuing certificates of lawful holder repurchase.

Scope change

The bill's scope was formally updated to include amendments adopted during the third reading, and the list of Senate sponsors was expanded to include Coleman, Kipp, Marchman, Roberts, and Snyder.

TIMELINE

Added a specific date of April 8, 2026, marking the bill as amended at the third reading in the Senate.

FISCAL

Added specific fee amounts for administrative actions, including $100 for recommending a public auction after bankruptcy or set aside, and $60 for issuing a certificate of lawful holder repurchase.

ELIGIBILITY

Added five new sponsors to the Senate sponsorship list: Coleman, Kipp, Marchman, Roberts, and Snyder.

TECHNICAL

Updated the bill header from 'Engrossed' to 'Reengrossed' and adjusted the accompanying text to reflect that this version includes all amendments adopted in the House of Introduction.

Introduced → Engrossed · 3 edits · Apr 7, 2026

MINOR

The bill was reclassified from 'Introduced' to 'Engrossed,' indicating it has passed initial readings and includes amendments. The substantive text now adds a new exemption to the state surcharge for documents filed by county clerks that are already fee-exempt under a specific statute. Additionally, the fee schedule for county treasurers was modified to include a new subsection allowing the treasurer to charge lower fees for properties with low assessed values or specific types of mobile homes.

Scope change

The bill's scope expanded to include a new exemption for county clerks regarding surcharges on fee-exempt documents, while the fee schedule scope was broadened to allow for reduced fees based on property valuation and type.

REQUIREMENT

Added a new provision exempting county clerks from surcharges on documents that are already exempt from fees under section 30-1-103(1).

FISCAL

Modified the fee schedule to allow county treasurers to charge reduced fees if the property's assessed value is under $500 or if the property is a mobile, manufactured, modular, or tiny home.

TECHNICAL

Updated the bill status header from 'Introduced' to 'Engrossed' and added the date of Senate amendments.

Modify Property Tax Lien Sales Treasurer Deeds & Fees

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