Todd Sims, Larimer County Chief Deputy Treasurer and Public Trustee, reported to the Board of County Commissioners on July 7 that the county’s tax collection rates remained high in 2024 and delinquent‑sale volumes have fallen from earlier peaks. "We definitely make it a priority in the office to make sure that we're helping as much as we can," Sims said.

Sims reported that property tax collection for 2024 reached about 99.2% before the tax‑lien sale process and about 99.9% after lien sales. He said mobile‑home legislative changes two years earlier — which delayed lien sales and interest collection for some manufactured homes — and outreach work contributed to collection dynamics. Sims said 956 properties went to tax‑lien sale last year, a notable decrease compared with larger historical spikes, and the office currently tracks 7,725 delinquent parcels out of roughly 168,000 parcels countywide.

Electronic and remote payments increased after the pandemic: Sims said the county received about 35,000 electronic payments in 2024, of which about 32,622 were completed online by taxpayers and approximately 1,900 were processed by phone through the vendor. Courtesy delinquent notices and on‑site outreach to manufactured‑home parks have reduced the number of manufactured homes progressing to lien sale; the office reported about 429 delinquent manufactured homes at the time of the presentation.

On payment options, Sims told commissioners the county will work with a private vendor (Auto Agent / escrowtaxes.com) that offers an escrow service allowing taxpayers to deposit monthly amounts; the vendor will disburse funds to the county ahead of tax deadlines. Sims said the vendor charges a $1 initiation fee for ACH setup.

Sims also reported public‑trustee activity: release of deed‑of‑trust filings declined after 2021 refinance activity, the county opened about 204 new foreclosures last year, 170 foreclosures were withdrawn (often after homeowners cured delinquencies or negotiated with lenders) and 10 properties were sold to third parties through foreclosure. Sims said overall foreclosure activity has not surged since the public trustee responsibilities were absorbed by the county and that many withdrawals reflect cures or lender actions.

Why it matters: high collection rates limit the number of properties reaching sale and reduce pressure on county budgets and residents. Expanded electronic payment options and the vendor escrow product may help taxpayers manage payments without changing county tax systems. County outreach to manufactured‑home owners and use of courtesy notices contributed to lower lien‑sale numbers.

Details: Sims credited staff work on payment plans for businesses (personal property collections), legislative changes that affect manufactured homes, and cooperative outreach to reduce lien sales. No motions or new county budget approvals were taken at the meeting.