Boulder County Treasurer
Late Payment / Delinquent Interest Policy
Updated June 30, 2020
With Executive Order D 2020 012, and extended with Executive Order D 2020 031, Governor Polis authorized the County Treasurers to suspend or waive delinquent interest that may accrue as a result of delinquent tax payments through April 30. By law, the Governor must limit the executive order for 30 days to allow the Legislature to take action. During the last 3 days of the Legislative session, the House and Senate passed House Bill 1421, which the Governor signed. As this bill was introduced, only a handful of counties would have been able to waive this interest. It was amended on the House floor to allow County Commissioners to set a policy in every county. I anticipate that they will do this. On June 30, 2020, the Board of County Commissioners passed Resolution 2020-053, adopting our delinquent interest policy through September 30, 2020.
No payment deadlines have been moved, either by the Executive Order nor by action by the Legislature. Instead, what the Governor, Legislature, and Board of County Commissioners has allowed us to do is create a policy to reduce or waive delinquent interest. Your lender might still hold you to the legal payment deadlines.
Taxpayers that have made no payment to date have a couple options:
- Make a first half payment (originally due March 2) before September 30 with 2% interest (May and June) and make a second half before September 30 with no interest. This option will save half of the total interest owed.
- Make a full payment before September 30 with 2% interest on the total amount (May and June).
Taxpayers that have made a first half payment but not a second half can now make that payment before September 30 without interest.
Tax payment received in our office after September 30 will be charged the full 1% per month interest as is in law. No interest will be waived for any payment received after September 30.
While we cannot advise you on how to pay, we can help with the math. If you have questions about the amount owed, you are encouraged to call our office.
You cannot make these payments with reduced interest through our online system. We have disabled that payment system. Instead, please either drop a check or cash by our Boulder Office on the Pearl Street Mall (1325 Pearl Street) or send it in the mail to PO BOX 471, Boulder, CO 80306-0471. You can also use our 24 hour automated phone payment system by calling 1-800-272-9829, using Jurisdiction Code 1601. If you pay on the phone system, there is a 2.5% charge for using a credit card, but it is free to use an e-check. Please call us for the amount owed to date.
This waiver of interest only applies to payments received after June 16 by law. We will not be issuing interest refunds.
Additionally, any payment that is not received by tax lien sale (November 20) will be subject to the full interest in 39-10-104.5 CRS.
The waiver of interest does not apply to endorsements on existing tax liens per 39-11-119 CRS.
This waiver of the first half payment interest does not extend to accounts where the taxes are being remitted by a mortgage company through a taxpayer’s escrow account or by a title company as part of a real estate closing.
The Executive Orders, House Bill 20-1421, BOCC Resolution 2020-053, and this policy only extend to current year (2019 taxes) delinquent tax payments, not on any other interest or fees. Advertising fees will be added in September to all delinquent accounts by law. To avoid the advertising fee, taxes must be paid by August 31.
RESOURCES TO HELP
There are many resources to help taxpayers during this situation. You can find a link to some of them through: