Manufactured Home Valuation
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.
- Mobile Homes/Trailer Houses - Mobile homes were manufactured prior to 1976. Built to American National Standards Institute (ANSI) standards, mobile homes are typically placed on a temporary foundation and titled by the County Clerk and Recorder.
- Manufactured Homes - Manufactured homes are built to Department of Housing and Urban Development (HUD) standards and are typically placed on a temporary foundation and titled. However, manufactured homes may be placed on a permanent foundation and not titled.
- Titled Homes - A titled manufactured home has a Colorado Certificate of Title issued by the County Clerk and Recorder.
- Untitlted Homes - A manufactured home may not have a Certificate of Title because one was not required when the home was placed on a permanent foundation, or the Certificate of Title may have been purged from the records of the County Clerk and Recorder when the home was permanently affixed to the land.
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).
Buying/Selling Titled Manufactured Homes
In order to obtain a new title on a manufactured home, the following documents must be submitted to the County Clerk and Recorder:
- A Certificate of Title signed by the seller.
- A Certificate of Taxes Paid or an Authentication of Paid Ad Valorem Taxes issued by the County Treasurer.
- A completed Manufactured Home Transfer Declaration.
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.
Buying/Selling Untitled Manufactured Homes
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.
Permanently Affixing Titled Manufactured Homes to Land (Purging)
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:
- Certificate of Title to Manufactured Home
- Certificate of Permanent Location
- Manufacturer's Certificate or Statement of Origin and Bill of Sale or dealer's invoice (if new).
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.
Moving Titled Manufactured Homes
- New Titled Manufactured Homes - When an individual buys a new manufactured home from a dealer, the dealer typically has obtained the permit(s) required to transport the manufactured home using the dealer's vehicle(s).
- Existing Titled Manufactured Homes - BEFORE a titled manufactured home is moved, the owner must pre-pay the property taxes and notify the Assessor and the Treasurer of the impending move. The Assessor will issue an Authentication of Taxes Paid Ad Valorem. This is taken to the Treasurer who will issue the moving permit. The moving permit is only valid for 10 days.
Moving Untitled Manufactured Homes
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:
- Affidavit of Real Property for a Manufactured Home
- Verification of VIN number
- Certificate of Removal
- Copies of deeds that were recorded since the home became permanently affixed
- Application for a Certificate of Title