Manufactured Home Information

Mobile Home Property Tax Sale Notice And Exemption (Colo. Rev. Stat. § 39-3-126.5)

Concerning property taxation of mobile homes, and, in connection therewith, creating an exemption for low-value mobile homes and modifying the notice requirements for mobile homes to be sold due to delinquent taxes and making an appropriation.

Please be advised that the passing of House Bill 22-1223 means you will NOT receive a tax bill for the 2024 taxes, payable in 2025. Please visit our website at www.weldtax.com, if you want a “Statement of Taxes Due” reflecting the exemption. For further explanation please see below or visit Colorado Legislature HB22-1223. HOUSE BILL 22-1223 Mobile Home Property Tax Exemption is an act that creates a property tax exemption for mobile homes, which, includes manufactured homes, that have an actual value of $28,000 or less.

Responsibilities

The Treasurer is responsible for:

  • Mailing a property tax statement in January of each year.
  • Collecting manufactured home property taxes.
  • Performing delinquency process sale of taxes at Tax Lien Sale.

The Assessor is responsible for:

  • Establishing a valuation on the manufactured 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 Home 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 of Valuation.
  • Notifying the assessor of any mailing address changes. Changes must be submitted in writing to the assessor's office.
  • Contact Weld County Planning/Building Dept prior to locating manufactured home within unincorporated Weld County, Code: Sec 29-7-10.
  • Applying for a new title with the Weld County Motor Vehicle Department within 45 days of the sale of a new manufactured home or within 30 days of the sale of a previously owned manufactured home.
  • Timely payment of property taxes.

The Manufactured Home 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.

Manufactured Home Forms

Buying/Selling

Buying / Selling a Manufactured Home

The Seller Must:

  • Ensure that all property taxes have been paid on the manufactured home.
  • Provide the buyer with a Tax Authentication Form. This document is required by law and is issued by the Weld County Treasurer's Office. A copy of the title and the buyer's name are 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. Please be advised the treasurer's office will not process any tax authentications after 4:45 p.m., so kindly plan your visit accordingly. Thank you for your cooperation. 
  • Provide the buyer with a Certificate of Title to facilitate the transfer of ownership and prorate an appropriate amount for the current years taxes to the new owner.

The Buyer Must:

  • Apply for a new title from the Weld County Motor Vehicle Department within 45 days of the sale of a new manufactured home or within 30 days of the sale of a previously owned manufactured home. See attached list of Secure and Verifiable ID needed to obtain a new title.
  • Have the Tax Authentication Form. If the seller did not provide this form, then the buyer must visit the Weld County Treasurer's Office with the title to obtain form. The taxes must be paid in full and the cost for this form is $10.00. Please be advised the treasurer's office will not process any tax authentications after 4:45 p.m., so kindly plan your visit accordingly. Thank you for your cooperation. 
  • The title must be filed in the same county that the home is located in.
  • Be responsible for payment of current years taxes when they become due the following January.

Permanently Affixing

Permanently Affixing Manufactured Home to Real Estate

This process is also know as “Purging a Manufactured Home.”

In order to start the process the manufactured home has to be sitting on a foundation, without any wheels or axles.

  • To purge a manufactured home, you will need a tax authentication from the treasurer’s office which costs $10.00.
  • To obtain the tax authentication, please bring in the title of the manufactured home. The current year taxes will have to be paid in full and you will also need to prepay the taxes for the following year.

Please see the following checklists for purging a manufactured home:

Purging a Manufactured Home Checklist (long term lease)(PDF, 1MB)

Purging-a-Manufactured-Home-with-MSO-Checklist-1.pdf(PDF, 215KB)

Moving

Moving a Manufactured Home

Moving Procedures:

Notify the county treasurer of your request to move the manufactured home. The treasurer’s office will issue a Tax Authentication and moving permit once all applicable fees and taxes have been paid in full. The cost of the Tax Authentication and moving permit is $10.00. Please fill out a Manufactured Home Permit-Request-for-a-Mobile-Home.pdf(PDF, 217KB)  for all move, purge, and destroy requests.

  • If the home is remaining in Weld County, taxes must be paid in full for the current year.
  • Contact Weld County Planning and Building Department prior to moving manufactured home within unincorporated Weld County Code:  Sec. 29-7-10
  • If the home is moving out of the county, but staying in the state, current and prepaid taxes for next year must be paid with cash or certified funds.
  • If the home is moving out of state, ALL taxes (current and prorated to the month home is moving) must be paid with cash or certified funds.
  • If a manufactured home is destroyed, all taxes, current and prorated tax amount to the day it is destroyed, must be paid with cash or certified funds.

If the manufactured home is moving outside of Weld County, the owner must provide the new county treasurer and assessor with the new location of the home and the mailing address within 20 days of arrival. The new county assessor will pick up the value and the taxes will be due the following year.

If the manufactured home is an oversized/overweight load, please contact the Weld County Public Works Department to get a permit.

Penalties:

  • Any manufactured home owner or mover who moves a manufactured home and fails to notify the county treasurer and county assessor may be assessed a fine of not less than $100.00 nor more than $1,000.00.
  • The fine for multiple use of a moving permit or prorated tax receipt is $350.00.

Delinquent Taxes

Property taxes officially become delinquent May 1st each year if not paid in full. If the half payment option is selected, the first half becomes delinquent March 1st and the second half becomes delinquent June 16th. 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.

Beginning September 1st ALL payments MUST be made by CASH AND/OR CERTIFIED FUNDS.

September
Manufactured homes will be advertised for the first time as required by Colorado Law in preparation for Tax Lien Sale adding an additional $10.00.

October 1st
Last day to pay manufactured home taxes to avoid distraint fee of $20.00.

October 2nd
All manufactured homes are subject to distraint. A Distraint Warrant is placed on the home by the Manufactured Home Civil Deputy employed by the treasurer's office. Once this warrant is placed on the home, the home can not be moved or sold until the taxes are paid current.

October
There will be a second advertising of delinquent manufactured home taxes in preparation of Tax Lien Sale. This will add another $10.00 advertising charge.

LAST DAY to pay taxes to avoid Tax Lien Sale

End of October:
All delinquent taxes will be sold at Tax Lien Sale. Please contact the Treasurer's Office at (970) 400-3290 for further information and redemption figures.

What if I'm unable to pay my REAL property taxes?
Any unpaid property taxes on the real estate will be subject to our annual Tax Lien Sale held at the end of October.

Tax Lien Sale

Tax Lien Sale for Manufactured Homes

Once the taxes are sold, a tax lien is placed against the manufactured home.

Tax Liens:

  • A tax lien is sold on the manufactured home; the manufactured home itself is NOT sold.
  • All manufactured home tax liens have a one year redemption period.
  • On a real estate account which is an improvement only (IMPS only) and located on leased land, the taxes must be paid prior to October 1 every year or the property can be auctioned off.

If Tax Lien is Not Redeemed:

  • The treasurer will notify the owner of the manufactured home and any lien holders 30 days prior to the expiration of the redemption period.
  • A Certificate of Ownership will be issued to the lien holder possessing the tax lien upon expiration of the redemption period. The Certificate of Ownership may then be used to gain a title to the home.