Creating County-Held Certificates
Investors purchase nearly all the tax liens during each sale; however, there are some that are "struck off" (or sold) to the county. These "county-held" certificates tend to be on un-buildable 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. We strongly suggest you conduct due diligence in researching a certificate before purchasing. Care should be taken when evaluating these liens. For example, the two-acre lot in Evergreen that appears to be a bargain, may actually be a parcel three-feet wide and five miles long, running along the side of a road.
You may download the PIN and certificate amounts, as described in the County-Held Certificates (PDF)*. The PIN is a nine digit number starting with 300xxxxxx. You will need to research legal descriptions using the records available through the Jefferson County Assessor's Office; view maps at Jefferson County Map. You may also want to visit the property before making a decision.
*The County-Held Certificates List is updated occasionally; it doesn’t change often.
Purchasing County-Held Certificates
To purchase a county-held certificate, you must pay the county the value of the certificate, plus a $4 assignment fee. 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).
Certificates are eligible for a Treasurer’s deed application after the lien remains unpaid for three years from the date of the original sale. There is a $500 deed application fee, and the process takes approximately six to eight months.