2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › COLLECTION AND REDEMPTION (§§ 39-10-101 — 39-12-113) › Article 10 - Collection (§§ 39-10-101 — 39-10-116) › Section 39-10-104.5 - Payment dates - optional payment dates - failure to pay - delinquency - repeal

(1)
The provisions of this section, as amended, are effective January 1, 1994.
(2)
Except as provided in subsections (6) and (7) of this section, at the option of the taxpayer, property taxes may be paid in full or in two equal installments, the first such installment to be paid on or before the last day of February and the second installment to be paid no later than the fifteenth day of June.
(3)
(a)
(I)
If the first installment is not paid on or before the last day of February, then delinquent interest on the first installment shall accrue at the rate of one percent per month from the first day of March until the date of payment; except that, if payment of the first installment is made after the last day of February but not later than thirty days after the mailing by the treasurer of the tax statement, or true and actual notification of an electronic statement, pursuant to section
39-10-103 (1)(a)
, no such delinquent interest shall accrue. If the second installment is not paid by the fifteenth day of June, delinquent interest on the second installment shall accrue at the rate of one percent per month from the sixteenth day of June until the date of payment. Interest on the first installment shall continue to accrue at the same time that interest is accruing on the unpaid portion of the second installment. The taxpayer shall continue to have the option of paying delinquent property taxes in two equal installments until one day prior to the sale of the tax lien on such property pursuant to article
11
of this title 39.
(II)
(A)
For the property tax year commencing on January 1, 2023, delinquent interest does not accrue if payment of the first installment is made after the last day of February but not later than ten days after the mailing by the treasurer of the tax statement or true and actual notification of an electronic statement pursuant to section
39-10-103 (1)
.
(B)
This subsection (3)(a)(II) is repealed, effective July 1, 2025.
(b)
Notwithstanding the provisions of paragraph (a) of this subsection (3), if the full amount of taxes is paid in a single payment on or before the last day of April, then no delinquent interest shall accrue on any portion of the taxes. If the full amount of taxes is paid in a single payment after the last day of April, interest shall be added to the full amount of taxes due in the amount of one percent per month which shall accrue from the first day of May until the date of payment.
(c)
Interest shall be calculated on delinquent taxes as provided in paragraphs (a) and (b) of this subsection (3) as specified in the following table:
Required Date of Payment
Last Day of February
June 15 April 30
Month Paid
1st Installment
Half Tax Option Full Tax
2nd Installment Option*
March
1%
______
April
2%
______
May
3%
______ 1%
June 1 - 15
4%
______ 2%
June 16 - 30
4%
1% 2%
July
5%
2% 3%
August
6%
3% 4%
September
7%
4% 5%
October
8%
5% 6%
November
9%
6% 7%
December
10%
7% 8%
*Total taxes less than $25.00 must be paid using the Full Tax Option.
(4)
(Deleted by amendment, L. 93, p. 303, § 1, effective April 7, 1993.)
(5)
In computing the amount of delinquent interest due under this section, portions of months shall be counted as whole months.
(6)
There shall be no installment payment of property taxes totaling less than twenty-five dollars, and such taxes shall be paid in full no later than the last day of April. If such taxes are not paid prior to the last day of April, delinquent interest on the amount thereof shall accrue at the rate of one percent per month from the first day of May until the date of payment.
(7)
The treasurer shall be authorized to accept funds paid by the seller and accepted by the dealer as a partial payment of taxes which have not yet been levied and which are not yet due but which have been prorated between the buyer and the seller at the time of the sale of a mobile home. A dealer shall remit taxes collected under this subsection (7) to the treasurer within ten days.
(8)
Any payment under this section shall be deemed received by the treasurer on the date that the installment or full payment, including any penalties or fees due, is actually received in the treasurer's office, and actual receipt will be presumed as of the date of the United States postal service postmark. Where a payment is received through the mail or a common carrier but has no United States postal service postmark and the payment is actually received in the treasurer's office no later than five days after the due date, the treasurer shall record the date of payment as the due date of the payment. Where the payment is received through the mail or a common carrier but has no United States postal service postmark and the payment is actually received in the treasurer's office six or more days after the due date, the treasurer shall record the date of payment as the date the payment was received. If the date for filing any tax return or remittance falls upon a Saturday, Sunday, or legal holiday, it shall be deemed to have been timely filed if filed on the next business day.
(9)
An additional charge may be added to any delinquent taxes totaling less than fifty dollars including all delinquent interest and other charges. Such charge shall be for the purpose of covering the administrative costs and fees incurred by the county in collecting such delinquencies and shall be determined by the board of county commissioners or such other body as authorized by the city and county of Denver or as authorized by the city council of the city and county of Broomfield. Such charge shall not exceed twenty-five dollars in any case and shall be limited to such amount less than twenty-five dollars as may be necessary to limit the total charges against such property, including taxes, delinquent interest, and the charge authorized by this subsection (9), to no more than fifty dollars. Charges imposed under the authorization of this subsection (9) shall be a lien under section
39-1-107
.
(10)
The treasurer may refrain from collecting any penalty, delinquent interest, or costs where the amount to be collected is fifty dollars or less. Nothing in this subsection (10) shall be construed as releasing any person from the payment of any tax, assessment, penalty, delinquent interest, or costs or any other moneys which are due and owing and which the treasurer is authorized by law to collect.
(11)
Repealed.
(12)
Notwithstanding any other provision of law, a county treasurer may accept an estimated prepayment of property taxes due for the current tax year prior to the treasurer's receipt of the tax warrant pursuant to section
39-5-129
. The treasurer has broad authority to establish the conditions and terms under which estimated prepayments will be accepted.
(13) and (14)
Repealed.
(15)
(a)
Notwithstanding any other law to the contrary and in accordance with section 39-10-111.5 (2.5)(b), delinquent interest does not accrue on any tax debt owed in connection with a mobile home that is subject to the collection provisions of section 39-10-111.5.
(b)
This subsection (15) is repealed, effective September 1, 2025.
Amended by 2024 Ch. 303,§ 2, eff. 5/31/2024.
Amended by 2023EX1 Ch. 1,§ 14, eff. 11/20/2023.
Amended by 2023 Ch. 258,§ 21, eff. only if a majority of voters approve the ballot issue referred in accordance with section 24-77-202, enacted in section 3 of this act, and in which case this act takes effect on the date of the official declaration of the vote thereon by the governor (passed by voters at 11/7/2023 amendment).
Amended by 2021 Ch. 365, § 1, eff. 6/28/2021.
Amended by 2020 Ch. 80, § 13, eff. 9/14/2020.
Amended by 2020 Ch. 108, § 1, eff. 6/14/2020.
Amended by 2016 Ch. 210, § 107, eff. 6/6/2016.
L. 90: Entire section added, pp. 1085, 1717, §§ 52, 4, effective 1/1/1992. L. 92: (3) to (6), (9), and (10) amended, p. 2226, § 9, effective April 9. L. 93: (1) to (4) amended, p. 303, § 1, effective April 7; (2) amended and (11) added, p. 346, § 3, effective April 12. L. 94: (8) amended, p. 753, § 2, effective April 20. L. 98: (11) repealed, p. 829, § 52, effective August 5. L. 2000: (3)(a) amended, p.81, § 1, effective March 10. L. 2001: (9) amended, p. 269, § 17, effective November 15. L. 2005: (8) amended, p. 254, § 1, effective April 14. L. 2006: (10) amended, p. 26, § 1, effective March 13. L. 2010: (8) amended, (HB 10 -1046), ch. 77, p. 77, § 1, effective March 5; (3)(a) amended, (HB 10-1117), ch. 843, p. 843, § 4, effective August 11. L. 2016: (2) amended, (SB 16-189), ch. 793, p. 793, § 107, effective June 6. L. 2020: (13) added, (HB 20-1421), ch. 423, p. 423, § 1, effective June 14; (12) added, (HB 20 -1077), ch. 326, p. 326, § 13, effective September 14. L. 2021: (14) added, (SB 21-279), ch. 2406, p. 2406, § 1, effective June 28.
(1) Amendments to subsection (2) by Senate Bill 93-90 and House Bill 93-1040 were harmonized.
(2) Subsection (11), referenced in subsection (2), was repealed, effective August 5, 1998, but has been left in for historical purposes.
(3) Subsection (13)(b) provided for the repeal of subsection (13), effective December 31, 2020. (See L. 2020, p. 423.)