Manufactured Homes FAQ
The County Assessor values manufactured homes for property taxation purposes.
Mobile Home Exemption
For property tax years commencing on or after January 1, 2022, a mobile home with an actual value that is less than or equal to $28,000 is exempt from taxation (CRS 39-3-126.5). For the purposes of this law “mobile home” refers to a mobile home or a manufactured home that does not have a certificate of permanent location.
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.