COLORADO
CERTIFICATE OF TAXES DUE
C ERTIFICATES OF TAXES D UE

Colorado Revised Statute 39-10-115 (handout)

A document from the County Treasurer certifying
the full amount of taxes due upon a parcel of real
estate or mobile home as of a certain day

Only issued by the County Treasurer or an
authorized agent of the County Treasurer

Any loss due to error in the Cert paid by the
County
C ERTIFICATES OF TAXES D UE

Should include:

Amount of $ due on current and/or prior year taxes

Amount of $ needed for the redemption of any
outstanding tax lien sales

Itemized list of the mill levies and the amount of
taxes and assessments due on property

Statement regarding special taxing districts and their
boundaries

Signature and seal of the County Treasurer
C ERTIFICATES OF TAXES D UE

See handout:

Cert for Garfield County

Cert for Lincoln County

Cert for Baca County

Cert for Larimer County
F EES OF C OUNTY T REASURER

Colorado Revised Statute 30-1-102 (f)

$10 issuing charge per Cert

See handout
R EQUEST FOR
C ERTIFICATES OF TAXES D UE

Require that request be made in writing

Should contain adequate information such as:

Schedule or account number

Assessor parcel number

Legal description

Situs address

Owner’s name
R EQUEST FOR
C ERTIFICATES OF TAXES D UE

See handout:

Garfield County request

Baca County request

Documents5280 request
C ERTIFICATES OF TAXES D UE
V IA W EBSITE

Some counties provide Certs online

Pay by credit card or house account

House acct:


Charges can go against deposit held or

Charges can be billed
Treasurer has ability to block the issuing of
certain Certs
C ERTIFICATES OF TAXES D UE
V IA W EBSITE

Larimer County

Fill-out online form

Staff member verifies Cert

Cert is sent-out
O MITTED P ROPERTIES

Property that is not on the original tax roll, but
certified later

What happens if omitted property is certified to
the Treasurer AFTER a Cert has been issued

9 out of 10 Dentists surveyed said: Certs are a
current snapshot only
T ITLE C OMMITMENTS

Colorado Revised Statute 10-11-122 (handout)

Certs most often requested by a title company

Title Co. is required to provide Cert with each
title commitment issued

Title Co. must disclose:

Status of taxes

If property location is in special taxing district

List of each taxing jurisdiction
D ISCLOSURE S TATEMENT

Colorado Revised Statute 38-35.7-101 (handout)

Certs must be referenced in every real estate
contract

Disclosure statement must be in bold type

Instructs buyers to:

“. . . investigate the special taxing districts in
which the property is located by contacting the
County Treasurer, by reviewing the Certificate of
Taxes Due for the property . . .”
C ERTIFICATES OF TAXES D UE

And if you’re ever confused about the statutes et
al, remember what Albert Einstein said about
understanding taxes:

“This is too difficult for a mathematician. It takes
a philosopher.”
T HE E ND