Understanding titled manufactured homes (mobile homes)

Letter from the Assessor regarding manufactured homes

The County Assessor values manufactured homes for property taxation purposes.

(Prepared by Colorado Assessors Association, Colorado Association of Tax Appraisers and Colorado Division of Property Taxation, Department of Local Affairs.)

The seller must:

1. Be sure that all property taxes are paid on the manufactured home.

   Note: When a title is submitted to the Division of Motor Vehicles for recording a new owner's name, by law, it must be accompanied by a certificate of taxes paid or an authentication form issued by the county treasurer. This certificate shows whether any property taxes are due on the manufactured home.

2. Provide the buyer with a certificate of title to aid the transfer of title.

3. Provide a listing of the household furnishings included in the sale price.

The buyer must:

Effective July 1, 2006, Secure and Verifiable Identification is required for all transactions. The identification must be provided by the owner of record or with a power of attorney presented by the agent. The agent must have a secure and verifiable identification to complete the transaction.

Please contact the Clerk & Recorder's office if you need a list of accepted identification, 303-413-7710

1. Apply for a new title from the clerk and recorder's office within
   • 45 days of the sale of a new manufactured home or

   • 30 days of the sale of a used manufactured home.

   Failure to file an application for a new title can result in a fine of up to $1,000.

2. Have a certificate of taxes paid (see Note: above).

3. File the application for title in the same county where the manufactured home is located.

   Example: If the manufactured home will be located in Boulder County, you must apply for title within Boulder County.

4. Notify the county assessor (in county where manufactured home is located) that you are the new owner.

A bill of sale does not transfer ownership. All legal rights are transferred only when the new TITLE is recorded.

Moving procedures

You must notify the assessor and treasurer in the county where the home is presently located.

The county treasurer will issue an authentication form and a transportable manufactured home permit. The transportable manufactured home permit is an orange placard that must be prominently displayed on the rear of the manufactured home during transit.

Moves within a county

The authentication form from the county treasurer, accompanied by the transportable manufactured home permit, may be used as the moving permit for moves on county streets, county roads, and county highways.

If the move is along state highways, you must also get a moving permit from the Colorado Department of Transportation. No taxes are due for intra-county moves.

Moves between Colorado counties
When a home is moved to another county, upon notification to the treasurer, the taxes become due and payable to the county where the home was located on January 1. The county treasurer issues an authentication form that reflects the tax payment. The authentication form, accompanied by the transportable manufactured home permit, may be used as the moving permit if the move is on county roads only. If the move is along state highways, you must also get a moving permit from the Colorado Department of Transportation.

Moving entering or leaving the state
The assessed value of a manufactured home is prorated whenever the manufactured home moves out of or into the state. Upon receiving notification of a home that leaves the state, the assessor prorates the value, in full months, for the time it was in the county. When a manufactured home is brought into the state, the assessor prorates the value for the amount of time, in full months, remaining in the year. If the manufactured home is brought into the state on or after the 16th of the month, that month is disregarded. If it leaves the state before the 16th, that month is disregarded.

The county treasurer issues an authentication form for moves out of the state after taxes have been paid. The authentication form, accompanied by the transportable manufactured home permit, is used as the moving permit if the move is on county roads only. If the move is along state highways, you must also get a moving permit from the Colorado Department of Transportation.

Other information

The value of a manufactured home that is destroyed or changes taxable status during the year is prorated to the day. A manufactured home is exempt for the time period it is located on a sales display lot of a manufactured home dealer and listed as inventory.

At your new location

When you arrive at your new location, you must notify the county assessor and treasurer within 20 days of the following:
1. The new location of the manufactured home.

2. Your new mailing address.

Penalties

If you do not inform the county assessor and treasurer that the manufactured home will be moved and prepay the taxes, if applicable, you will be fined up to $1,000 once the new location is discovered.

The fine for the movement of a manufactured home without either a permit or an authentication form is $200.

1. Establish a valuation on the manufactured home and notify the owner by May 1 each year.

2. Answer questions and correct problems concerning property valuation.

3. Hear and review all appeals on the assigned valuation between May 1 and June 1.

4. Give a decision, in writing, by the last working day in August.

1. Mail a tax notice as soon as practicable after January 1 of each year.

2. Mail a delinquent tax notice (plus interest) as soon as practicable if taxes are not paid by June 16.

3. Can distrain or sell the manufactured home as a last resort. If the manufactured home is sold by the county, treasurer must notify the Colorado Department of Revenue who records it as a tax sale lien.

Note: If the manufactured home is sold by the county, the Treasurer must notify the Colorado Department of Revenue who then records it as a tax sale lien.

According to assessment procedures:
1. Review carefully the Notice of Valuation received from the county assessor.

2. Contact the assessor's office if the notice is not understood.

3. File appeal with the assessor between May 1 and June 1, if not satisfied with the assigned value.

4. Notify the county assessor and treasurer if a change in mailing address occurs.

Tax bills of less than $25.00

To be paid no later than April 30 of each year.

Tax bills of $25.00 or more

• First half of payment due February 28 and second half of payment due June 15 or

• Full payment due April 30.