County Held Certificates

The Creation of County Held Certificates

While almost all of the tax liens are purchased by investors, there are some that are "struck off" (or sold) to the county during each sale. These "county held" certificates tend to be on unbuildable strips or parcels of land of minimal value. These liens are available to anyone, other than county employees or their families, who may wish to purchase them.

Researching County Held Certificates

Purchasing tax lien certificates is a "buyer beware" proposition. So we strongly advise that you conduct due diligence in researching a certificate  before having it assigned to you.  Care should be taken when evaluating these liens. The two-acre lot in Evergreen that looks like a bargain may turn out to be a parcel three feet wide and five miles long running along the side of a road, for example.

The Treasurer's Office maintains a book with copies of all the tax lien certificates held by Jefferson County. You may examine this book at the Treasurer's Office during regular business hours. You may also download a list of the schedule numbers and certificate amounts, as described in the "download list" section below. You will need to research legal descriptions using maps and records available through the Assessor's Office. You may also want to go to the property and see it for yourself before making a decision.

Purchasing County Held Certificates

In order to purchase a county held certificate, you must pay the county the value of the certificate plus a $4.00 assignment fee. You will be required to sign an affidavit verifying you understand that merely holding a tax lien certificate does not give you any legal rights to the encumbered property. You will also need to provide the exact name you wish to appear on the certificate, your social security number and correct mailing information. The Treasurer's Office will then submit a resolution to the county commissioners requesting approval of the assignment (or purchase). Upon approval, you may either have the Treasurer's Office hold the certificate in safekeeping or send it to you via certified mail.

View a list of County Held Certificates. The file will be updated from time to time - it does not change very often. Headings that describe the information are contained at the front of the file.

Treasurer's Deeds

Certificates are eligible for a Treasurer's Deed application after the lien has remained unpaid for three years from the date of the original sale. There is a $500.00 deed application fee and the process takes approximately 6-8 months.

Last Modified: Dec 12, 2011 08:05 AM