(Infomation in this section is available from the Division of Property Taxation's brochure, " Manufactured Homes in Colorado .")
Manufactured homes are subject to property taxation as real property. Manufactured homes that are used as a residence are valued using the market approach to value. Manufactured homes that are used for non-residential purposes are classified according to their use and valued by consideration of the market, cost, and income approaches to value.
A title to a manufactured home is considered "purged" when an owner surrenders the home's title to the Colorado Department of Revenue. This then deletes the title from state records. In order for a title to be purged, the manufactured home must be located on a permanent foundation at its permanent site. The land and the home must be owned by the same person(s).
In order to obtain a new title on a manufactured home, the following documents must be submitted to the County Clerk and Recorder:
The buyer must apply for a new title from the County Clerk and Recorder. Application for a new title must be made within 45 days of the purchase of a new manufactured home or within in 30 days of the purchase of a used, titled manufactured home.
Every application for a Certificate of Title must be accompanied by a Certificate of Taxes Paid or an Authentication of Paid Ad Valorem Taxes and a Manufactured Home Transfer Declaration (MHTD).
A titled manufactured home is valued and taxed separately from the land on which it is located until the home becomes permanently affixed to the land.
Ownership of a manufactuerd home that is permanently affixed to the land is transferred by deed. A Real Property Transfer Declaration (TD-1000) must also be submitted with the deed.
When a titled manufactured home is no longer capable of being drawn over the public highways and is permanently afixed to land, the owner must submit the following documents to the county clerk and recorder:
If a manufactured home is permanently affixed to the land, but the owner has no proof that the title was purged prior to July 1, 2008, the owner must record an Affadavit of Real Property for a Manufactured Home to ensure that the county records reflect that the manufactured home is valued and taxed with the land.
BEFORE an untitled manufactured home can be moved from its permanent location, the owner must submit a Certificate of Removal to the County Clerk and Recorder, apply for a Certificate of Title, and then follow the procedures for reclocating an exisiting titled manufactured home.
If a manufactured home was permanently affixed to land prior to July 1, 2008, the owner must submit the following documents to the Clerk and Recorder before the manufactured home can be moved: