Manufactured Housing Information
Responsibilities: Treasurer, Assessor, Renter and Owner
The Treasurer is responsible for:
- Mailing a Property Tax Statement in January of each year.
- Collecting Manufactured Housing property taxes.
- Performing Delinquency Process sale of taxes at tax lien sale.
The Assessor is responsible for:
- Establishing a valuation on the mobile home and notifying the owner by May 1st each year if there is a value change from the prior year.
- Answering questions and correcting problems concerning property valuation.
- Hearing and reviewing all protests on the assessed valuation during May of each year.
The Manufactured Housing Owner is responsible for:
- Carefully reviewing the Notice of Valuation received from the Assessor.
- Contacting the Assessor if the owner does not understand the Notice.
- Notifying the Assessor or Treasurer if the mailing address changes.
- Getting the Title changed into new owner’s name.
- Paying taxes timely.
The Manufactured Housing Renter is responsible for:
- Forwarding the Property Tax Notice to the owner if the renter is not responsible for payment.
- IMMEDIATELY notifying the owner or liable party of ANY foreclosure or distraint action taken by the Treasurer.
Buying and Selling a Manufactured Housing
The Seller MUST:
- Ensure that all property taxes have been paid on the manufactured housing.
- Provide the buyer with a Tax Authentication. This document is required by law and is issued by the Treasurer's Office. A copy of the title is required in order to issue the authentication. The taxes are to be paid in full to obtain this form. The fee for the form is $10.00 and is due upon issuance of the Authentication.
- Provide the buyer with a Certificate of Title to facilitate the transfer of ownership and prorate an appropriate amount for the current year’s taxes to the new owner.
The Buyer MUST:
- Apply for a new title from the County Motor Vehicle Department within 45 days of the sale of a new manufactured housing or within 30 days of the sale of a previously owned manufactured housing.
- A Tax Authentication is required at the time of transfer (See "Seller" above).
- The title must be filed in the same county that the home is located.
- Be responsible for payment of current year’s taxes when they become due the following January.
Delinquent Mobile Home Taxes
Property taxes officially become delinquent June 16 each year if not paid in full. Delinquent interest, advertising, and distraint fees are subject to collection once the taxes become delinquent. Since the amount due is dependent on the date paid, please review the important dates listed below.
Delinquent interest: MUST be included in the amount submitted for payment.
Manufactured Housing will be advertised for the first time as required by Colorado law in preparation for Tax Lien Sale adding an additional $10.00.
Last day to pay mobile home taxes to avoid distraint fee.
All mobile homes are subject to distraint. A Distraint Warrant is placed on the home. Once this warrant is placed on the mobile home, the home cannot be moved or sold until the taxes are brought current.
There will be a second advertising of delinquent mobile home taxes in preparation of Tax Lien Sale. This will add another $10.00 advertising charge.
LAST DAY to pay manufactured housing taxes to avoid a Tax Lien Sale is the day before the Tax Lien Sale.
All delinquent mobile home taxes will be sold at Tax Lien Sale. Please contact the Treasurer's Office at (970) 474-3473 for further information and redemption figures.
What if I'm unable to pay my REAL property taxes?
Property taxes officially become delinquent on June 16. For payments received AFTER each deadline date, late interest MUST be included in the amount submitted for payment. Please call the Treasurer’s Office at (970) 474-3473 for the late interest amount.