CO Bill Would Restructure Property Tax Lien Sales and Treasurer Fees
Summary
Colorado SB26-144 proposes comprehensive amendments to the collection of delinquent property taxes through tax lien sales. The bill modifies county treasurer fee structures, including an upward adjustment mechanism every fifth year starting December 31, 2026. Sections 1 and 50 apply to services on or after June 1, 2026, while sections 2-49 make technical modifications to tax lien sale provisions, and section 50 recreates the public auction process required prior to issuing treasurer's deeds.
What changed
SB26-144 proposes significant modifications to property tax lien sales and treasurer deeds in Colorado. The bill modifies county treasurer fee amounts and adds an automatic upward adjustment every fifth year starting December 31, 2026. Section 50 recreates the public auction process established in 2024, modeled on the public trustee foreclosure process, to protect against unconstitutional taking of taxpayer property. Sections 2-49 make technical modifications, clarify definitions, and repeal obsolete provisions.
County treasurers will need to implement new fee structures and auction procedures. Tax lien investors and bidders at public auctions should understand the modified process, which applies to treasurer's deeds issued on or after June 1, 2026 regardless of when the tax lien sale occurred. Property owners facing delinquent taxes should be aware of updated protections in the treasurer's deed process.
What to do next
- Track SB26-144 through Colorado legislative process
- Review impact on property tax lien investment operations
- Assess county treasurer fee structure changes
Archived snapshot
Apr 8, 2026GovPing captured this document from the original source. If the source has since changed or been removed, this is the text as it existed at that time.
SB26-144
Modify Property Tax Lien Sales Treasurer Deeds & Fees
| Type | Bill |
| --- | --- |
| Session | 2026 Regular Session |
| Subjects | Fiscal Policy & Taxes Local Government |
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 recreating and reenacting with amendments the process for obtaining a treasurer's deed after public auction of a property subject to tax lien.
Recent Bill (PDF) Recent Fiscal Note (PDF) Bill Summary:
Section 1 of the bill 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 described in section 50. The bill adds, commencing on or before December 31, 2026, and every fifth year thereafter, an upward adjustment of the maximum dollar amount of all treasurer fees. The fees described in sections 1 and 50 apply to services performed or transactions occurring on or after June 1, 2026.
Sections 2 through 49 make technical modifications to the provisions governing county treasurer tax lien sales for the collection of delinquent property taxes. The bill clarifies certain definitions and standardizes the use of defined terms. The bill 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 set forth in section 50.
Section 50 recreates, 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 bill models the public auction process on the public trustee foreclosure process. The bill 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. (Note: This summary applies to this bill as introduced.)
Prime Sponsors
Lisa Frizell
Senator
William Lindstedt
Representative
Ty Winter
Representative
Sean Camacho
Committees
Senate
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Status
Under Consideration
Introduced
Under Consideration
Upcoming Schedule
1 meeting
Apr 8
Senate Third Reading of Bills - Final Passage
9:00 AM Senate Chamber
Related Documents & Information
| Date | Version | Documents |
| --- | --- | --- |
| 04/07/2026 | Engrossed | PDF |
| 03/20/2026 | Introduced | PDF |
| Date | Version | Documents |
| --- | --- | --- |
| 04/01/2026 | PA1 | PDF |
| Date | Version | Documents |
| --- | --- | --- |
| 03/27/2026 | Initial Fiscal Note | PDF |
| Activity | Vote | Documents |
| --- | --- | --- |
| Adopt amendment L.001 (Attachment G) | The motion passed without objection. | Vote summary |
| Adopt amendment L.002 (Attachment H) | The motion passed without objection. | Vote summary |
| Adopt amendment L.003 (Attachment I) | The motion passed without objection. | Vote summary |
| Adopt amendment L.004 (Attachment J) | The motion passed without objection. | Vote summary |
| Adopt amendment L.005 (Attachment K) | The motion passed without objection. | Vote summary |
| Refer Senate Bill 26-144, as amended, to the Committee of the Whole. | The motion passed on a vote of 8-0. | Vote summary |
Hearing Summary | Committee Report: PDF
| Date | Calendar | Motion | Vote | Vote Document |
| --- | --- | --- | --- | --- |
| 04/08/2026 | Third Reading | BILL | 34 AYE 0 NO 1 OTHER | Vote record |
| 04/08/2026 | Third Reading | AMEND (L.007) | 34 AYE 0 NO 1 OTHER | Vote record |
| Date | Amendment Number | Committee/ Floor Hearing | Status | Documents |
| --- | --- | --- | --- | --- |
| 04/08/2026 | L.007 | Third Reading | Passed | PDF |
| 04/07/2026 | L.006 | Second Reading | Passed [*] | PDF |
| 03/31/2026 | L.005 | SEN Finance | Passed [] | PDF |
| 03/31/2026 | L.004 | SEN Finance | Passed [] | PDF |
| 03/31/2026 | L.003 | SEN Finance | Passed [] | PDF |
| 03/31/2026 | L.002 | SEN Finance | Passed [] | PDF |
| 03/31/2026 | L.001 | SEN Finance | Passed [] | PDF |
* Amendments passed in committee are not incorporated into the measure unless adopted by the full House or Senate.
** The status of Second Reading amendments may be subsequently affected by the adoption of an amendment to the Committee of the Whole Report. Refer to the House or Senate Journal for additional information.
| Date | Location | Action |
| --- | --- | --- |
| 04/08/2026 | Senate | Senate Third Reading Passed with Amendments - Floor |
| 04/07/2026 | Senate | Senate Second Reading Passed with Amendments - Committee, Floor |
| 04/06/2026 | Senate | Senate Second Reading Laid Over to 04/07/2026 - No Amendments |
| 03/31/2026 | Senate | Senate Committee on Finance Refer Amended to Senate Committee of the Whole |
| 03/20/2026 | Senate | Introduced In Senate - Assigned to Finance |
Prime Sponsor
Sen. L. Frizell | Sen. W. Lindstedt
Rep. S. Camacho | Rep. T. Winter
Sponsor
(None) Co-Sponsor
Sen. J. Coleman | Sen. C. Kipp | Sen. J. Marchman | Sen. D. Roberts | Sen. M. Snyder
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