# Colorado SB26-144: Modify Property Tax Lien Sales Treasurer Deeds & Fees Colorado SB26-144, Modify Property Tax Lien Sales Treasurer Deeds & Fees, is a 2026 Regular Session Senate bill sponsored by Lisa Frizell (Republican), Sean Camacho (Democratic), Ty Winter (Republican) and 1 others; status signed, last action 2026-05-19 (Governor Signed); PRIA reads it as touching household money (as of 2026-10-16). - Canonical: https://policyrisk.com/state-bill/CO-SB26-144-2026A - As of: 2026-10-16 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Colorado SB26-144 - State: Colorado - Session: 2026 Regular Session - Title: Modify Property Tax Lien Sales Treasurer Deeds & Fees - Status: signed - Chamber: Senate - Introduced: 2026-03-20 - Last action: 2026-05-19, Governor Signed - Sponsors: Lisa Frizell (Republican), Sean Camacho (Democratic), Ty Winter (Republican), William Lindstedt (Democratic) - Cosponsors: 9 - Subjects: Fiscal Policy & Taxes, Local Government - Touches household money: yes - Roll calls: 9 (339 yes, 4 no in all) - Economic provisions PRIA read: 31 ## Summary No summary available. ## Bill overview: provisions PRIA read - Auction surplus goes to creditors, owners: benefit, medium. Excess auction money goes first to junior lienholders who file qualifying claims, then to the property owner. Beginning June 1, 2026, junior lienholder claims have no filing fee, and payments occur between the ninth and fifteenth business day after auction. Payments follow recording priority as of… - Property access rights survive tax deeds: benefit, medium. Beginning June 1, 2026, a treasurer’s deed does not erase protected roads, rights-of-way, conservation easements, or other easements. It also preserves qualifying property obligations called equitable servitudes. These rights must run with the property and carry both benefits and burdens. They must… - Owners get capped surplus recovery fees: benefit, low. Covered agreements to recover unclaimed auction surplus are enforceable only when compensation is no more than 10% of the surplus. Agreements must be made at least two years after transfer to the administrator or county treasurer under a county resolution. - Certificate assignment filing fees are capped: benefit, low. Beginning June 1, 2026, treasurers may charge no more than $25 to file certain certificate assignments. The cap covers an endorsement or separate assignment of a treasurer’s deed option certificate or repurchase certificate. The treasurer may charge the person transferring or receiving the certific… - Counties can cancel old taxes sooner: benefit, low. Treasurers can find taxes uncollectible five years after delinquency, instead of six, for property struck off to the county. The county must still hold the purchase certificate. Commissioners may cancel those taxes, but cancellation is not automatic. Cancellation does not end the county’s right to… - Owners get mailed and posted auction notices: benefit, low. Treasurers must mail auction notices by first-class mail within ten business days after creating the mailing list. For property assessed at $500 or more, newspaper notice runs for three weeks and starts at least 30 calendar days before the first scheduled auction. Property assessed below $500 and m… - Owners get notices and auction access: benefit, low. Treasurers must mail delinquency notices by first-class mail to the taxpayer’s last-known address. The payment deadline must be at least 15 calendar days after mailing. Sale notices must identify the property and sale details; electronic-sale notices must explain public computer access. Those notic… - Renters get mailed tax deed notices: benefit, low. Beginning June 1, 2026, treasurers must mail notice to renters whose possession rights are not recorded. This covers single-family homes and buildings with multiple residential units involved in treasurer’s deed proceedings. Notice is complete when sent by first-class mail to the premises address o… - Counties and support units avoid fees: benefit, low. Counties and county agencies are exempt from clerk-and-recorder fees when they grant or receive interests through a recorded document. Delegate child support enforcement units are exempt for documents filed or recorded to collect support, arrears, maintenance, retroactive support, or support debt.… - Missing records can end property rights: cost, high. A claimant whose recorded document lacks an address is not entitled to notice under that document. That interest ends when the treasurer’s deed is executed and delivered. Beginning June 1, 2026, deed proceedings can also continue against property owned by deceased, mentally incompetent, or incapaci… - Counties can pursue deeds and transfers: cost, medium. County commissioners can seek a deed auction when a lien was struck off to the county and held at least three years. Counties holding certificates for separate mineral interests can also apply for deeds after three years, using the lawful-holder process. Counties can assign, sell, or transfer certi… - Auction bidders face fees and minimums: cost, low. Treasurers may charge successful auction bidders a processing fee of up to $300. It applies to third-party buyers and lawful tax-lien holders bidding competitively. A lawful holder bidding for a certificate of purchase must bid at least the total debt set by the treasurer. A lower bid does not inva… - Auction participants face limited damage recovery: cost, low. Counties, treasurers, and covered employees acting officially are not liable when device failure blocks participation in an electronic auction. For rescissions covered by the law, damage recovery is limited to reasonable actual expenses. Speculative or expected-gain damages, awards, and other legal… - Online tax sales can add fees: cost, low. County treasurers may add a fee to delinquent property taxes when a tax-lien sale takes place online or electronically. The fee can cover only the cost of conducting that sale. The law does not set a dollar amount. - Auction buyers gain title with deadlines: mixed, high. Beginning June 1, 2026, title passes to the deed-option holder when the repurchase period ends or the eighth business day after auction closes. If a repurchase occurs, title passes to the repurchase-certificate holder. The deed clears junior liens and claims, subject to statutory exceptions and rig… - Omitted claimants face limited property remedies: mixed, high. Beginning June 1, 2026, these rules cover omitted junior interests recorded before the deed application, or valid possessory interests with actual possession before it. A court can end such an interest after auction, but must consider notice and provide an opportunity to claim excess money. Court-s… - Owners get redemption rights and deadlines: mixed, high. Owners can keep property by filing an intent to redeem at least seven calendar days before the currently scheduled auction. Specified heirs or representatives can act with satisfactory proof if the owner dies or becomes incapacitated on or after application recording. The treasurer must provide an… - Auction bidders face bans and safeguards: mixed, medium. Treasurers can offer an unpaid certificate to another bidder without new advertising, resell it, or sue to recover the bid. Defaulting bidders can be barred from covered auctions for up to five years. Before an auction starts, treasurers can also impose bans of up to five years for rule-breaking or… - Delayed auctions have limits and restarts: mixed, medium. Before an auction starts, treasurers can postpone it for good cause or a lawful holder’s written request, generally up to 12 months. Separate bankruptcy rules apply; missed auctions not otherwise continued move week to week. An injunction or bankruptcy petition stops the affected auction; restartin… - Junior lienholders can claim auction money: mixed, medium. Junior lienholders can claim excess auction money by filing with the treasurer within eight business days after auction. Claims need lien documents, any assignment, and a signed amount statement with daily interest through the eighth business day. The lien generally must be recorded in the county b… - Lien investors get credits, owe shortfalls: mixed, medium. A winning lawful holder pays only the bid amount above the debt owed to that holder on the bid form. That excess is due within three business days after auction. Covered taxes, assessments, prior liens, and auction expenses become additional amounts owed under the purchase certificate. Auction proc… - New steps for tax lien deeds: mixed, medium. Beginning June 1, 2026, treasurer’s deeds must use the new process, not the old one. Covered property includes real estate, manufactured, mobile, modular and tiny homes, and separate mineral interests or mining claims. Certificate holders or their assignees must apply; lawful holders can apply afte… - Property proceedings carry fees and discounts: mixed, medium. Fees include $300 for a deed application, $60 to issue a deed, and $30 to process and issue a redemption certificate. Delivery costs are $5 for a purchase certificate, $10 for a redemption certificate, and $5 for a certificate assignment. A distraint warrant or property posting costs the greater of… - Renters and land buyers get classifications: mixed, medium. Beginning June 1, 2026, lessees and easement holders count as junior lienholders in deed proceedings, but have no lien amount. Installment land contract sellers count as junior lienholders for unpaid purchase price, interest, and other contract amounts. Sellers do not count as owners. Buyers count… - Tax deed searches get firm deadlines: mixed, medium. Beginning June 1, 2026, treasurers must start title searches or record reviews within 30 calendar days after recording a deed application. They must receive or finish that work within 180 calendar days, then build the mailing list within 30 business days. The list covers owners, lawful holders, qua… - Tax lien holders can repurchase property: mixed, medium. A lawful tax-lien holder who loses the auction can repurchase the whole property’s certificate of option for a treasurer’s deed. The holder must file intent and pay the required fee within three business days after auction. Payment must reach the treasurer by noon on the eighth business day after a… - Lien holders can withdraw, still owe: mixed, low. Lawful holders can withdraw deed applications before auction, but remain responsible for applicable fees and costs, including a withdrawal fee. If no auction or withdrawal occurs within 45 calendar days after the last possible auction date, treasurers may give notice and record withdrawal. A withdr… - Owners get redemption statements with deadlines: mixed, low. Owners must file intent to redeem at least seven calendar days before auction; treasurers must provide statements within three business days. Filing that intent or requesting an updated statement costs no more than $25. Statements last 10 business days or until noon the day before auction, whicheve… - Surface owners get mineral purchase options: mixed, low. Surface owners get a first chance to buy the entire separately owned mineral property beneath their land. When the treasurer mails the notice and purchase form, mailing must occur at least 30 calendar days before the originally scheduled auction. Owners have 14 calendar days after mailing to file t… - Unclaimed auction money has transfer deadlines: mixed, low. Treasurers hold unclaimed auction surplus in escrow for two years from auction, with exceptions for amounts under $25. Amounts under $25 go to the county general fund after six months; amounts of at least $25 transfer to the state treasurer after two years. Escrow interest goes to the county at lea… - Winning lien holders can cancel auctions: mixed, low. A lawful tax-lien holder who wins an auction can cancel it without a court order. The holder must file notice within three business days and pay required fees and recording costs. Recording the cancellation cancels the option certificate and restores the purchase certificate with its original lien… ## Sponsors and cosponsors - Sponsor: Lisa Frizell (Republican), Senate - Sponsor: Sean Camacho (Democratic), House - Sponsor: Ty Winter (Republican), House - Sponsor: William Lindstedt (Democratic), Senate - Cosponsor: Jarvis Caldwell (Republican), House - Cosponsor: Julie McCluskie (Democratic), House - Cosponsor: Monica Duran (Democratic), House - Cosponsor: Ron Weinberg (Republican), House - Cosponsor: Cathy Kipp (Democratic), Senate - Cosponsor: Dylan Roberts (Democratic), Senate - Cosponsor: James Coleman (Democratic), Senate - Cosponsor: Janice Marchman (Democratic), Senate - Cosponsor: Marc Snyder (Democratic), Senate ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-04-23 | Senate | House amendments: Repass | pass | 34 | 0 | | | 2026-04-23 | Senate | House amendments: Concur | pass | 34 | 0 | | | 2026-04-21 | House | Third reading: Bill | pass | 61 | 2 | | | 2026-04-21 | House | Third reading: Perm | pass | 62 | 1 | | | 2026-04-21 | House | Third reading: Amd (l.009) | pass | 62 | 1 | | | 2026-04-13 | House | Refer Senate Bill 26-144 to the Committee of the Whole. | pass | 10 | 0 | | | 2026-04-08 | Senate | Third reading: Amend (l.007) | pass | 34 | 0 | | | 2026-04-08 | Senate | Third reading: Bill | pass | 34 | 0 | | | 2026-03-31 | Senate | Refer Senate Bill 26-144, as amended, to the Committee of the Whole. | pass | 8 | 0 | | ## Actions (15) - 2026-05-19: Governor Signed (House) - 2026-05-12: Signed by the President of the Senate (Senate) - 2026-05-12: Signed by the Speaker of the House (House) - 2026-05-12: Sent to the Governor (House) - 2026-04-23: Senate Considered House Amendments - Result was to Concur - Repass (Senate) - 2026-04-21: House Third Reading Passed with Amendments - Floor (House) - 2026-04-15: House Third Reading Laid Over Daily - No Amendments (House) - 2026-04-14: House Second Reading Special Order - Passed with Amendments - Floor (House) - 2026-04-13: House Committee on Finance Refer Unamended to House Committee of the Whole (House) - 2026-04-09: Introduced In House - Assigned to Finance (House) - 2026-04-08: Senate Third Reading Passed with Amendments - Floor (Senate) - 2026-04-07: Senate Second Reading Passed with Amendments - Committee, Floor (Senate) - 2026-04-06: Senate Second Reading Laid Over to 04/07/2026 - No Amendments (Senate) - 2026-03-31: Senate Committee on Finance Refer Amended to Senate Committee of the Whole (Senate) - 2026-03-20: Introduced In Senate - Assigned to Finance (Senate) ## Bill text - Engrossed: [PDF](https://leg.colorado.gov/bill_files/114230/download) - Final Act: [PDF](https://leg.colorado.gov/bill_files/115697/download) - Introduced: [PDF](https://leg.colorado.gov/bill_files/113555/download) - Reengrossed: [PDF](https://leg.colorado.gov/bill_files/114265/download) - Rerevised: [PDF](https://leg.colorado.gov/bill_files/114999/download) - Revised: [PDF](https://leg.colorado.gov/bill_files/114569/download) - Senate Finance Preamend: [PDF](https://leg.colorado.gov/bill_files/113952/download) - Signed Act: [PDF](https://leg.colorado.gov/bill_files/116544/download) ## Related bills - HB26-1250: Procedures Related to Civil Asset Forfeiture (signed) - HB26-1298: Background Checks for Child Welfare Placements (signed) - HB26-1414: Medical Record Requests (signed) - SB26-155: Increase Access Homeowner's Insurance Enterprise (signed) - HB26-1429: County Administration Public Assistance Programs (signed) - HB26-1430: Transportation Funding Adjustments (signed) ## Sources - [Engrossed (PDF)](https://leg.colorado.gov/bill_files/114230/download) - [Final Act (PDF)](https://leg.colorado.gov/bill_files/115697/download) - [Introduced (PDF)](https://leg.colorado.gov/bill_files/113555/download) - [Reengrossed (PDF)](https://leg.colorado.gov/bill_files/114265/download) - [Rerevised (PDF)](https://leg.colorado.gov/bill_files/114999/download) - [Revised (PDF)](https://leg.colorado.gov/bill_files/114569/download) - [Senate Finance Preamend (PDF)](https://leg.colorado.gov/bill_files/113952/download) - [Signed Act (PDF)](https://leg.colorado.gov/bill_files/116544/download) ## Related - [HB26-1250: Procedures Related to Civil Asset Forfeiture](https://policyrisk.com/state-bill/CO-HB26-1250-2026A) - [HB26-1298: Background Checks for Child Welfare Placements](https://policyrisk.com/state-bill/CO-HB26-1298-2026A) - [HB26-1414: Medical Record Requests](https://policyrisk.com/state-bill/CO-HB26-1414-2026A) - [SB26-155: Increase Access Homeowner's Insurance Enterprise](https://policyrisk.com/state-bill/CO-SB26-155-2026A) - [HB26-1429: County Administration Public Assistance Programs](https://policyrisk.com/state-bill/CO-HB26-1429-2026A) - [HB26-1430: Transportation Funding Adjustments](https://policyrisk.com/state-bill/CO-HB26-1430-2026A) - [Colorado bills](https://policyrisk.com/states/colorado/bills) - [Colorado state hub](https://policyrisk.com/states/colorado) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/CO-SB26-144-2026A (as of 2026-10-16).