Rates Set by the Commissioner

Pursuant to Sections 39-12-103, 39-12-111, and 39-21-110.5, Colorado Revised Statutes, the Colorado State Bank Commissioner is responsible for setting certain interest rates. To access the desired information, select the appropriate Memorandum year. The interest rates information from 1999 to 2010 can be viewed on the Archives page.

Tax Delinquencies   39-12-103 C.R.S., Redemption made - interest.

On September 1 of each year, or the next succeeding business day, the Commissioner of Banking shall establish the annual rate of redemption interest, to become effective on October 1 of the same year.

2011 Memorandum

2012 Memorandum

Wrongfully Sold Tax Liens  39-12-111 C.R.S., Land wrongfully sold - repayment.

On September 1 of each year, or the next succeeding business day, the Commissioner of Banking shall establish the annual rate of redemption interest, to become effective on October 1 of the same year.

2011 Memorandum

2012 Memorandum

Overpayment of Certain Taxes  39-21-110.5 C.R.S., Rate of interest to be fixed.

On July 1 of each year, or the next succeeding business day, the Commissioner of Banking shall establish the adjusted annual rate of interest, to become effective on January 1 of the next succeeding year.

2011 Memorandum

2012 Memorandum