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.)
Buying or Selling a Manufactured Home
The Seller Must:
- 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.
- Provide the buyer with a certificate of title to aid the transfer of title.
- Provide a listing of the household furnishings including the sales 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 and Recorder’s office if you need a list of accepted identification, 303-413-7710
- 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.
- Have a certificate of taxes paid.
- 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.
- 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.
The Assessor’s Responsibilities
- Establish a valuation on the manufactured home and notify the owner by May 1 each year.
- Answer questions and correct problems concerning property valuation.
- Hear and review all appeals on the assigned valuation between May 1 and June 1.
- Give a decision, in writing, by the last working day in August.
The Treasurer’s Responsibilities
- Mail a tax notice as soon as practicable after January 1 of each year.
- Mail a delinquent tax notice (plus interest) as soon as practicable if taxes are not paid by June 16.
- 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.
The Manufactured Homeowner’s Responsibilities
According to assessment procedures:
- Review carefully the Notice of Valuation received from the county assessor.
- Contact the assessor’s office if the notice is not understood.
- File appeal with the assessor between May 1 and June 1, if not satisfied with the assigned value.
- Notify the county assessor and treasurer if a change in mailing address occurs.
- Tax bills of less than $25.00 are to be paid no later than April 30 of each year.
- For tax bills of $25.00 or more, the first half payment is due February 28 and second half of payment is due June 15 or the full payment due April 30.