- No later than the statutory date of Jan. 10, the County Assessor must certify the Tax Dollar Warrant/Tax Roll to the County Treasurer for collection of the previous year’s property taxes. The Treasurer bills and collects property taxes one year in arrears.
- Mid-January, tax bills are mailed to all property owners.
(Note: if you do not receive your property tax billing by early February, please contact the County Treasurer’s Office.)
- Last day of February – first half tax payment due date. Payment must be received by the Treasurer’s Office, or must carry an official United States Postal Service postmark of the last day of February. NOTE: If the due date falls on a legal holiday or weekend, payments are considered timely if received or postmarked on the next business day. Local post offices send their mail to Denver to be postmarked. Please allow 2-3 extra days when mailing at the end of the month or ask your local post office to hand cancel your payment in your presence.
- April 30 is when the full tax payment option is due. Payment must be received by the Treasurer’s Office, or must be postmarked with an official United States Postal Service postmark of April 30. See NOTE under February
- June 15 is when the second half tax payment option is due. Payment must be received by the Treasurer’s Office, or must be postmarked with an official United States Postal Service postmark of June 15. See NOTE under February
- Delinquent tax notices are mailed shortly after June 15 deadline. Applicable delinquent interest and other charges shall apply to delinquent payments.
- If a tax lien exists for unpaid prior year taxes, and current year taxes remain due on the same parcel, the tax lien sale certificate holder has the opportunity to pay the current tax, thus endorsing the amount onto the certificate and increasing his/her lien on the property.
- Delinquent Personal Property taxes and Mobile Home taxes must be received in the Treasurer’s Office by the close of business on the 3rd Friday in September to avoid publication in the newspaper.
- Mobile Home taxes and Personal property taxes remaining unpaid shall be published in the Lamar Ledger the last Thursday in September in preparation for distraint, seizure and sale after October 1st.
- Real Estate taxes and severed mineral taxes must be received in the Treasurer’s Office by close of business September 23th to avoid publication in the Lamar Ledger in October.
- Sand & Sage Fair Premiums will be available in the Treasurer’s Office until the middle of October. Premiums will be forfeited after that date.
- After Oct. 1, Mobile Home taxes and Personal Property taxes for those parcels remaining unpaid are subject to distraint, seizure and sale to satisfy the tax liability and other accrued costs and penalties associated with the parcel. Personal Property taxes may also be turned over to a collection agency.
- A listing of unpaid real estate taxes and severed mineral taxes are published in the Lamar Ledger. Publication will occur at the appropriate time during October in preparation for the annual Tax Lien Sale normally held in mid-November. This listing publishes for three consecutive weeks on Thursdays beginning at least four weeks prior to the sale.
- The annual tax lien sale will be held in November of each year. Please see the Delinquent Tax Publications section of the website for the date of the sale each year.
- Prepayments of taxes that will be due in the following year are accepted the last week in December after we receive Tax Calculations from the Assessor’s Office.