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HB26-1120 • 2026

Mobile Home Property Taxation

Beginning July 1, 2026, act requires the county treasurer to provide notice of delinquent property taxes on a mobile home written in English and Spanish, and to include a statement explaining how and

Land Taxes
Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor
Rep. M. Martinez, Rep. E. Velasco, Sen. C. Kipp, Sen. C. Simpson, Rep. J. Bacon, Rep. K. Brown, Rep. M. Carter, Rep. C. Clifford, Rep. M. Duran, Rep. M. Froelich, Rep. L. García, Rep. L. Goldstein, Rep. J. Joseph, Rep. S. Lieder, Rep. M. Lindsay, Rep. J. McCluskie, Rep. K. Nguyen, Rep. J. Phillips, Rep. N. Ricks, Rep. M. Rutinel, Rep. E. Sirota, Rep. L. Smith, Rep. K. Stewart, Rep. B. Titone, Sen. A. Benavidez, Sen. J. Coleman, Sen. L. Cutter, Sen. L. Daugherty, Sen. T. Exum, Sen. L. Frizell, Sen. J. Gonzales, Sen. N. Hinrichsen, Sen. I. Jodeh, Sen. C. Kolker, Sen. W. Lindstedt, Sen. J. Marchman, Sen. K. Mullica, Sen. R. Rodriguez, Sen. M. Snyder, Sen. T. Sullivan, Sen. K. Wallace, Sen. M. Weissman
Last action
2026-06-01
Official status
Governor Signed
Effective date
Not listed

Plain English Breakdown

The official text confirms the effective date of July 1, 2026 for these changes.

Mobile Home Property Tax Notice and Collection Changes

Starting July 1, 2026, this law requires county treasurers to send tax notices in English and Spanish with information on translation services, while also changing how unpaid mobile home taxes are collected by extending the time owners have to pay back their homes.

What This Bill Does

  • Requires county treasurers to provide notice of delinquent property taxes written in both English and Spanish.
  • Mandates that notices include a statement explaining where owners can get language translation or interpretation services from the county.
  • Requires treasurers to send these notices by mail and through personal service directly at the mobile home.
  • Allows treasurers to choose whether to sell a tax lien, transfer it to the county (strike off), or recommend cancellation if taxes are uncollectible.
  • Extends the time owners have to pay back owed money after a tax lien sale from one year to three years.
  • Gives up to nine years for redemption to owners who have a legal disability when ownership is issued.
  • Allows landowners where the mobile home sits to pay delinquent taxes first before a lien is sold, unless they own a mobile home park (unless it is an association of mobile home owners).
  • Sets rules for declaring a mobile home abandoned and removing it from tax rolls if it is not redeemed within specific timeframes.

Who It Names or Affects

  • Mobile home owners with unpaid property taxes
  • County treasurers and county commissioners
  • Landowners who do not own the mobile homes on their land
  • Purchasers of tax liens or certificates of ownership

Terms To Know

Tax lien sale
A public auction where a buyer pays unpaid taxes and gets a legal claim against the property until the owner repays them.
Redemption period
The specific amount of time an owner has to pay back owed money, interest, fees, and costs to get their mobile home back after it is sold or claimed by the county.
Strike off to the county
A process where unpaid taxes are transferred directly to the county instead of being sold at a public auction.

Limits and Unknowns

  • The law does not specify how much money will be needed by counties to send bilingual notices or manage new collection steps.
  • It is unclear if all mobile home owners currently in debt will automatically receive the extended redemption time without taking specific actions.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

L.002

HOU Finance

Passed [*]

Plain English: This amendment adds rules to protect landowners when a mobile home on their property has unpaid taxes, gives them the chance to pay those taxes before they are sold at auction, and sets new steps for what happens if no one buys the tax lien.

  • If a mobile home is moved to another county with unpaid taxes, the treasurer must send details about the debt to the new county's treasurer.
  • The owner of the land where a mobile home sits gets the first chance to pay off delinquent taxes and fees before those debts are sold at an auction or taken by the county.
  • If no one buys the tax lien, the county can take ownership after waiting for up to three years while giving the old owner a chance to repay the debt.
  • The amendment updates legal terms to clarify that counties deal with 'ownership' instead of just 'title' and adds specific deadlines for sending notices.
  • The official text provided ends abruptly in the middle of a sentence regarding occupants proving their rights, so the full rules on this topic are unknown.
  • Some technical legal references to other state laws were changed but not fully explained in plain English within this document.
L.003

HOU Finance

Passed [*]

Plain English: This amendment removes the part of the bill that would have raised the value limit for a mobile home property tax exemption.

  • The text proposing to increase the dollar amount threshold for the mobile home property tax exemption is deleted from the bill.
  • Because this amendment deletes large sections of the original bill, it removes most or all of the proposed changes regarding how county treasurers must send notices about unpaid taxes.
  • The final version of the law after this change is unclear because too much text was removed to explain what rules remain.
L.014

SEN Finance

Passed [*]

Plain English: This amendment removes the right of first refusal for mobile home park owners unless they are an association made up of the mobile home residents.

  • Mobile home park owners generally lose their legal right to be offered a chance to buy or lease before others when certain actions happen under this bill.
  • The amendment does not explain what specific situation triggers the 'right of first refusal' mentioned in subsection (6)(e).
L.015

SEN Finance

Passed [*]

Plain English: This amendment requires county treasurers to include information about how mobile home owners can get language translation or interpretation services in their tax notices.

  • County treasurers must add a statement to delinquent property tax notices for mobile homes.
  • The amendment text only shows the new wording and does not explain what specific rules were removed from lines 6 through 12 of the original bill.
  • It is unclear if this change applies to all counties or just those that already provide these services.
L.008

Second Reading

Lost [**]

Plain English: This amendment changes the rule so that county treasurers only need to send property tax notices in a language other than English if they know for sure the mobile home owner speaks it, instead of requiring multiple languages automatically.

  • Removes the requirement for counties to provide tax notices in at least five additional languages besides English and Spanish.
  • Allows treasurers to send notices in a specific non-English language only if they actually know the mobile home owner speaks that language.
  • Requires every notice to include information on how owners can get translation or interpretation help based on what resources the county has.
  • This amendment was voted down and did not pass, so these changes are not part of the final law.
  • The text does not explain exactly how a treasurer would determine if they have 'actual knowledge' that an owner speaks another language.
L.009

Second Reading

Lost [**]

Plain English: This amendment changes the bill to require mobile home tax notices only in English and Spanish instead of including five other languages.

  • The requirement for county treasurers to provide delinquent property tax notices is changed from needing at least seven total languages (English, Spanish, plus five others) to just two: English and Spanish.
  • This amendment was lost during the legislative process, so it did not become part of the final law.
  • The specific list of additional languages that would have been required under the original bill is not included in this text.
L.016

Second Reading

Passed [**]

Plain English: This amendment clarifies that the law applies to any individual who has a legal disability when they own a mobile home.

  • Changes the word 'INDIVIDUAL' to 'AN INDIVIDUAL' for better grammar.
  • Updates the text to specify that the person must have had a 'LEGAL DISABILITY AT THE TIME A' specific event occurred.
  • The amendment only shows small word changes and does not explain what legal rights or tax rules apply to people with disabilities.
  • It is unclear from this text alone which specific action triggers the 'legal disability' requirement mentioned in line 2.
L.017

Third Reading

Passed

Plain English: This amendment removes the word 'certified' from a requirement about how county treasurers must send notices for unpaid mobile home taxes.

  • The bill will no longer require that tax delinquency notices be described as 'certified'.
  • The amendment text only shows the word being removed and does not explain why or what specific type of notice is affected.
  • It is unclear if removing this word changes how the mail must be sent or just removes a label from the document.

Bill History

  1. 2026-06-01 Governor

    Governor Signed

  2. 2026-05-29 Governor

    Sent to the Governor

  3. 2026-05-29 Senate

    Signed by the President of the Senate

  4. 2026-05-29 House

    Signed by the Speaker of the House

  5. 2026-04-14 House

    House Considered Senate Amendments - Result was to Concur - Repass

  6. 2026-04-06 House

    House Considered Senate Amendments - Result was to Laid Over Daily

  7. 2026-04-02 Senate

    Senate Third Reading Passed with Amendments - Floor

  8. 2026-04-01 Senate

    Senate Second Reading Passed with Amendments - Committee, Floor

  9. 2026-03-30 Senate

    Senate Second Reading Laid Over to 04/01/2026 - No Amendments

  10. 2026-03-27 Senate

    Senate Second Reading Laid Over to 03/30/2026 - No Amendments

  11. 2026-03-24 Senate

    Senate Committee on Finance Refer Amended to Senate Committee of the Whole

  12. 2026-03-11 Senate

    Introduced In Senate - Assigned to Finance

  13. 2026-03-06 House

    House Third Reading Passed - No Amendments

  14. 2026-03-05 House

    House Second Reading Special Order - Passed with Amendments - Committee

  15. 2026-03-02 House

    House Committee on Finance Refer Amended to House Committee of the Whole

  16. 2026-02-04 House

    Introduced In House - Assigned to Finance

Official Summary Text

Beginning July 1, 2026, act requires the county treasurer to provide notice of delinquent property taxes on a mobile home written in English and Spanish, and to include a statement explaining how and where a mobile home owner may obtain language translation or interpretation services. The county treasurer is required to provide the multilingual notice by mail and by personal service to the mobile home owner at the mobile home.
The act modifies the process for collection of delinquent property taxes on a mobile home by allowing a county treasurer, at their discretion, to sell a tax lien on a mobile home, strike off a tax lien to the county, or determine the taxes to be uncollectible and recommend cancellation to the board of county commissioners. A tax lien must be sold in accordance with the provisions for tax lien sales on real property. The act extends the redemption period for mobile home owners whose property is subject to a tax lien to any time within 3 years from the date of the tax lien sale, or at any time before the execution of a certificate of ownership to the mobile home. Like a real property owner, an individual who both owns a mobile home and is a person with a legal disability at the time a certificate of ownership to the mobile home is issued is also allowed an extended redemption period of up to 9 years from the issuance of a certificate of ownership to their mobile home. If the mobile home owner has not exercised the right of redemption at least 3 years from the date of the tax lien sale, the purchaser or lawful holder of the certificate of purchase may apply for public auction of a certificate of option for treasurer's certificate of ownership to the mobile home, using the same procedures used for issuance of a treasurer's deed to real property. Any surplus resulting from the public auction that is deemed overbid proceeds must be disbursed to the persons entitled to receive them by law.
The act specifies that if a mobile home that is subject to a tax lien or stricken off to the county is located on real property that is not owned by the mobile home owner, then the underlying landowner has a right of first refusal to pay the delinquent taxes owed on the mobile home and all other fees, costs, and expenses incurred by the county treasurer in connection with the tax lien sale process and obtain a certificate of purchase for a tax lien on the mobile home; except that an owner of a mobile home park does not have a right of first refusal unless the owner is an association of mobile home owners. If an underlying landowner exercises this right, no tax lien will be sold or stricken off to the county.
When a tax lien is stricken off to the county under certain circumstances, the act allows the most recent mobile home owner to redeem the mobile home after 1 year but no later than 3 years from the date of strike off by paying the amount of delinquent taxes plus interest, fees, and costs. If a mobile home is not redeemed, and after notice to the last-known owner and any lienholder of record, the treasurer or county assessor may declare the mobile home abandoned, remove the mobile home from the county tax roll, and authorize the removal and disposal of the mobile home; except that, if an occupant of a mobile home establishes proof of ownership, the most recent mobile home owner has only a 1 year redemption period, after which the treasurer may issue the occupant a certificate of ownership for the mobile home.
(Note: This summary applies to this bill as enacted.)

Current Bill Text

Read the full stored bill text
HOUSE BILL 26-1120
BYREPRESENTATIVE(S) Martinez and Velasco, Bacon, Brown, Carter,
Clifford, Duran, Froelich, Garcia, Goldstein, Lieder, Lindsay, Nguyen,
Ricks, Rutinel, Sirota, Smith, Stewart K., l\1cCluskie, Joseph, Phillips,
Titone;
also SENATOR(S) Simpson and Kipp, Benavidez, Cutter, Daugherty,
Exum, Frizell, Gonzales J., Hinrichsen, Jodeh, Kolker, Lindstedt,
Marchman, Mullica, Rodriguez, Snyder, Sullivan, Wallace, Weissman,
Coleman.
CONCERNING THE IMPLEMENTATION OF THE RECOMMENDATIONS OF THE
MOBILE HOME TAXATION TASK FORCE, AND, IN CONNECTION
THEREWITH, MODIFYING THE PROCESS FOR THE COLLECTION OF
DELINQUENT PROPERTY TAXES TO ALIGN WITH REAL PROPERTY TAX
LIEN SALE AND PUBLIC AUCTION PROCEDURES, EXTENDING THE
REDEMPTION PERIOD FOR MOBILE HOME OWNERS, AND CLARIFYING
THAT A MOBILE HOME OWNER UNDER LEGAL DISABILITY IS ENTITLED
TO AN EXTENDED REDEMPTION PERIOD OF UP TO NINE YEARS.
Be it enacted by the General Assembly of the State of Colorado:
SECTION 1. In Colorado Revised Statutes, 39-10-109, add (3) as
follows:
Capital letters or bold & italic numbers indicate new material added to existing law; dashes
through words or numbers indicate deletions from existing law and such material is not part of
the act.
39-10-109. Delinquent tax list -notice.
(3) (a) THE TREASURER SHALL PROVIDE NOTICE PURSUANT TO
SUBSECTION (2) OF THIS SECTION AND ANY OTHER NOTICE OR STATEMENT
REQUIRED BY LAW IN CONNECTION WITH THE COLLECTION OF DELINQUENT
TAXES ON MOBILE HOMES, AS DESCRIBED IN SECTION 39-10-111.5 (1),
WRITTEN IN ENGLISH AND SPANISH, AND SHALL ALSO INCLUDE A STATEMENT
EXPLAINING HOW AND WHERE THE MOBILE HOME OWNER MAY OBTAIN
LANGUAGETRANSLATIONORINTERPRETATIONSERVICESFROMTHECOUNTY.
(b) THE TREASURER SHALL PROVIDE NOTICE WRITTEN IN
ACCORDANCE WITH SUBSECTION (3)(a) OF THIS SECTION BY SENDING THE
NOTICE BY MAIL AND BY PERSONAL SERVICE TO THE MOBILE HOME OWNER
AT THE MOBILE HOME, IN ACCORDANCE WITH SECTION 39-10-111.5 (2)(a).
SECTION 2. In Colorado Revised Statutes, 39-10-111.5, amend
(2)(a), (2)(c), (3), (4), (5), and (6); and repeal (2)(b) and (7) as follows:
39-10-111.5. Mobile homes -tax lien sale -redemption -public
auction.
(2) (a) Befute May 31, 2024, COMMENCING ON AND AFTER JULY 1,
2026, any time after the first day of October, the treasurer may enforce
collection of delinquent taxes on mobile homes by comnxeneing a court
action fut collection or employing a coHection agency as pt o v ided in section
39-10-112 01 by distraining, seizing, selling, OR STRIKING OFF TO THE
COUNTYPURSUANTTOSUBSECTION(6)(e)ATAXLIENONTHEMOBILEHOME.
(b) When a mobile home upon whieh a disttaint wanant has been
issued 01 which is subject to such wan ant by reason of delinquency has
been t emo v ed to another county in the state, the tr easut er of the county
levying the tax shall issue a certificate to the t1easme1 of the county to
which the mobile home has been temo\ied, reciting the amount of taxes and
delinquent inter est unpaid and a description of the mobile home to be
distt ained.
( c) The treasurer receiving such certificate shall proceed to distt ain,
seize, and sell OR STRIKE OFF TO THE COUNTY A TAX LIEN ON such mobile
home in ACCORDANCE WITH THIS SECTION AND IN the same manner as if it
PAGE 2-HOUSE BILL 26-1120
were originally taxed in his or her THE TREASURER'S county. and if the
treasmet prnceeds, he 01 she THE TREASURER shall remit the net proceeds,
after payment of any sheriffs fees and other costs of seizme and THE TAX
LIEN sale, to the treasurer who certified the delinquency FOR DISTRIBUTION
IN ACCORDANCE WITH THIS SECTION.
(3) Whenever a mobile home is distrnined and seized SUBJECT TO A
TAX LIEN SALE, the treasurer, the treasurer's deputy, or an authorized agent
of the treasurer shall deliver SEND to the owner of the mobile home, or-to
his or her agent, AT THE OWNER'S LAST-KNOWN ADDRESS, OR TO THE
OCCUPANT OF THE MOBILE HOME, IF DIFFERENT FROM THE OWNER, and to
any lienholder of record, a statement of the amount demanded and notiee of
the time and place fix:ed fut the sale of the mobile home OF THE OWNER'S
DELINQUENCY AND NOTICE THAT IF THE DELINQUENCY IS NOT PAID BY THE
DATE SPECIFIED IN THE NOTICE, WHICH SHALL NOT BE LESS THAN SIXTY
CALENDAR DAYS FROM THE DATE OF MAILING OF THE NOTICE, THE
TREASURER WILL ADVERTISE AND SELL A TAX LIEN ON THE MOBILE HOME AT
A PUBLIC AUCTION OR THE COUNTY'S ANNUAL TAX LIEN SALE OR WILL STRIKE
OFF A TAX LIEN ON THE MOBILE HOME TO THE COUNTY ON THE DATE
SPECIFIEDINTHENOTICE.ASTATEMENTSENTTOTHEOWNEROFTHEMOBILE
HOME PURSUANT TO THIS SUBSECTION (3) MUST COMPLY WITH THE
REQUIREMENTS OF SECTION 39-11-102.
(4) The treasurer in his OI heI discretion, may,ATTHEIRDISCRETION,
sell tax liens on mobile homes, or may strike off to the county the tax liens
by deelat ing MAKING them county-held, OR MA y DETERMINE THE TAXES TO
BE UNCOLLECTIBLE AND RECOMMEND CANCELLATION BY THE BOARD OF
COUNTY COMMISSIONERS IN ACCORDANCE WITH SECTION 39-10-114 (2)( a).
If a tax lien on a mobile home will be sold, the sale shall be in accordance
with article 11 of this title 39. THE TREASURER SHALL ISSUE A CERTIFICATE
OF PURCHASE AS PROVIDED IN SECTION 39-11-117 TO THE PURCHASER OF A
TAX LIEN ON A MOBILE HOME OR TO THE COUNTY IF THE TAX LIEN ON A
MOBILE HOME IS COUNTY-HELD.
( 5) Redemptions of mobile homes shalt THAT ARE SUBJECT TO TAX
LIENS PURSUANT TO SUBSECTION ( 4) OF THIS SECTION MUST be in accordance
with article 12 SUBSECTION (6) OF THIS SECTION AND ARTICLES 11.5 AND 12
of this title 3 9. ex:cept that, at the dis ct etion of the tr easm et, liens on mobile
homes may be withheld from sales to investors.
PAGE 3-HOUSE BILL 26-1120
(6) (a) (I) A mobile home that is located on leased land ot other land
not owned by the ownet of the mobile home, including, but not limited to,
land that was pteviously owned by the owner of the mobile home and the
ownetship of which was subsequently acquited by foteclosme, and that is
sold ox stticken off to the county undet the pm visions of this section may
be tedeeined by the ownet theteof within one yeat aftet the date of the sale
EXCEPT AS PROVIDED IN SUBSECTION (6)(a)(II) OF THIS SECTION, A MOBILE
HOME OWNER HAS THE EXCLUSIVE RIGHT TO REDEEM A MOBILE HOME THAT
IS SUBJECT TO A TAX LIEN AT ANY TIME WITHIN THREE YEARS FROM THE
DA TE OF THE TAX LIEN SALE upon payment to the treasurer of the pt oceeds
of the sale AMOUNT OF TAXES, DELINQUENT INTEREST, FEES, AND COSTS FOR
WHICH THE TAX LIEN ON THE MOBILE HOME WAS SOLD, interest on such
amount FROM THE DA TE OF THE SALE at the rate that is determined pursuant
to section 39-12-103 (3), and all taxes due and payable on the mobile home
subsequent to the tax LIEN sale. except as prnvided in subsection (7) of this
seetion AT ANY TIME WITHIN THREE YEARS FROM THE DA TE OF THE TAX LIEN
SALE, A MOBILE HOME OWNER MAY REDEEM A MOBILE HOME THAT IS
SUBJECT TO THE TAX LIEN AT ANY TIME BEFORE THE EXECUTION OF A
CERTIFICATE OF OWNERSHIP PURSUANT TO SUBSECTION (6)(c) OF THIS
SECTION BY MAKING PAYMENT IN ACCORDANCE WITH THIS SUBSECTION
(6)(a)(I). THE COUNTY MAY, IN ITS DISCRETION, REDUCE THE AMOUNT OF
COSTS REQUIRED TO BE PAID BY THE MOBILE HOME OWNER FOR THE SALE OF
A COUNTY-HELD TAX LIEN TO REDEEM THE MOBILE HOME PURSUANT TO THIS
SUBSECTION (6)(a)(I).
(II) A mobile home that is located on land owned by the ownet of
a mobile home aitd that is sold undet the pt o vis ions of this section tnay be
tedeemed by the ownet thereof "'ithin three yeats aftet the date of the sale
upon payment to the tteasutet of the ptoceeds of the sale, intetest on such
amomtt at the tate that is detetmined putsuantto section 39-12-103 (3), and
all taxes due and pay able on the mobile home subsequent to the tax sale,
eX:eept as provided in subseetion (7) of this seetion. AN INDIVIDUAL WHO
BOTH OWNS A MOBILE HOME AND IS A PERSON WITH A LEGAL DISABILITY AT
THE TIME A CERTIFICATE OF OWNERSHIP TO THE OWNER'S MOBILE HOME IS
ISSUED HAS THE RIGHT TO REDEEM THE MOBILE HOME AT ANY TIME WITHIN
NINE YEARS FROM THE DATE OF ISSUANCE OF THE CERTIFICATE OF
OWNERSHIP IN ACCORDANCE WITH SECTION 39-12-104.
(b) UPON REDEMPTION PURSUANT TO SUBSECTION (6)(a) OF THIS
SECTION, the treasurer shall tetum the prnceeds of the sale, intetest, and all
PAGE 4-HOUSE BILL 26-1120
taxes due and payable on the mobile home subsequent to the tax sale ISSUE
A CERTIFICATE OF REDEMPTION AND DISBURSE THE REDEMPTION MONEY
INCLUDING to the purchaser or lawful holder of the certificate of sale. On or
before thirty days prior to the close of the I edemption period, the tr easm er
shall notify the owner of the mobile home and an, lienholder of record in
the department ofrevenue and secretary of state, by personal delivery or by
certified or 1egiste1ed mail to his or her last-known address, that a
treasmer's certificate ofownership for the mobile home may be issued to the
pmchaser or lawful holder of the certificate of sale at the close of the
redemption period unless such payment is made. Upon redemption,
PURCHASE, IF APPLICABLE, IN ACCORDANCE WITH ARTICLE 12 OF THIS TITLE
3 9. '.fhe-treasm er shall notify the department ofr e venue that I edemption has
been made and thereafter release the tax sale lien filed against the nrobile
honre.
( c) If the owner has not exercised his or her THE right of redemption
and after the close of the 1eden1ption period PURSUANT TO SUBSECTION
(6)(a) OF THIS SECTION, AT ANY TIME AT LEAST THREE YEARS FROM THE
DATE OF THE TAX LIEN SALE, the purchaser or lawful holder of the certificate
of sate PURCHASE may apply to the treasurer for a treasmer's certificate of
ownership for the mobile home. Upon receipt of such AN application, the
treasurer shall issue NOTIFY THE OWNER OF THE MOBILE HOME AND ANY
LIENHOLDER OF RECORD BY PERSONAL DELIVERY OR BY MAIL TO THE
PERSON'S LAST-KNOWN ADDRESS, THAT AN APPLICATION FOR PUBLIC
AUCTION OF A CERTIFICATE OF OPTION FOR TREASURER'S CERTIFICATE OF
OWNERSHIP HAS BEEN RECEIVED AND THAT, FOLLOWING PUBLIC AUCTION,
THE WINNING BIDDER MAY BE ISSUED A TREASURER'S CERTIFICATE OF
OWNERSHIP FOR THE MOBILE HOME, UNLESS PAYMENT IS MADE FOR
REDEMPTION. THE TREASURER SHALL CONDUCT A PUBLIC AUCTION OF a
treasurer's certificate of ownership to such pm chaser or holder, and such
certificate of ownership shall transfer to him or her all right, title, and
interest in and to the nrobile home OPTION FOR TREASURER'S CERTIFICATE
OF OWNERSHIP CONSISTENT WITH THE PROVISIONS FOR PUBLIC AUCTION,
INCLUDING OVERBID, OF A CERTIFICATE OF OPTION FOR TREASURER'S DEED
IN ARTICLE 11.5 OF THIS TITLE 39. Such certificate of ownership shall, upon
application, entitle the pm chaser or holder thereof to a certificate of title to
be issued and filed pmsuant to part 1 of article 6 of title 42.
(d) THE TREASURER SHALL DISBURSE any surplus of the sale
proceeds over and above the taxes, delinquent interest, and costs of making
PAGE 5-HOUSE BILL 26-1120
the seizure and ad"Vertising the sale ofa tnobile home shall be credited to the
county general fund, and a written account of the sale shall be furnished to
the owner RESULTING FROM THE PUBLIC AUCTION DEEMED OVERBID
PROCEEDS, AS DEFINED IN SECTION 39-11.5-112, TO THE PERSONS ENTITLED
TO RECEIVE THEM IN ACCORDANCE WITH ST A TUTE.
(e) (I) (A) IF A MOBILE HOME THAT IS SUBJECT TO A TAX LIEN OR
STRICKEN OFF TO THE COUNTY PURSUANT TO THIS SECTION IS LOCATED ON
REAL PROPERTY THAT IS NOT OWNED BY THE OWNER OF THE MOBILE HOME,
THE UNDERLYING LANDOWNER HAS A RIGHT OF FIRST REFUSAL TO PAY THE
DELINQUENTTAXESOWEDONTHEMOBILEHOMEANDALLSTATUTORYFEES,
COSTS, AND EXPENSES INCURRED BY THE TREASURER IN CONNECTION TO THE
TAX LIEN SALE PROCESS; EXCEPT THAT AN OWNER OF A MOBILE HOME PARK,
AS DEFINED IN SECTION 38-12-201.5 ( 6), DOES NOT HA VE A RIGHT OF FIRST
REFUSAL AS DESCRIBED IN THIS SUBSECTION (6)(e) UNLESS THE OWNER OF
THE MOBILE HOME PARK IS AN ASSOCIATION OF MOBILE HOME OWNERS.
(B) FOR PURPOSES OF THIS SUBSECTION (6)(e), "UNDERLYING
LANDOWNER" MEANS THE OWNER OF THE REAL PROPERTY UPON WHICH THE
MOBILE HOME IS LOCATED.
(II) NO MORE THAN THIRTY CALENDAR DAYS BUT NOT LESS THAN
TEN CALENDAR DAYS PRIOR TO THE DATE OF THE TAX LIEN SALE PROVIDED
FOR IN SUBSECTION (3) OF THIS SECTION, THE TREASURER SHALL SEND
NOTICE BY MAIL TO THE UNDERLYING LANDOWNER AT THE ADDRESS SHOWN
IN THE RECORDS OF THE COUNTY ASSESSOR OR TREASURER, INCLUDING, AT
A MINIMUM:
(A) THE AMOUNT OF DELINQUENT TAXES, FEES, COSTS, AND
EXPENSES DUE IN CONNECTION WITH THE MOBILE HOME;
(8) THE TIME, DATE, AND PLACE OF THE TAX LIEN SALE; AND
( C) THE UNDERLYING LANDOWNER'S RIGHT OF FIRST REFUSAL UNDER
SUBSECTION (6)(e)(I) OF THIS SECTION.
(Ill) AN UNDERLYING LANDOWNER MAY EXERCISE THE
LANDOWNER'S RIGHT OF FIRST REFUSAL BY PA YING TO THE TREASURER THE
FULL AMOUNT DESCRIBED IN THE SUBSECTION ( 6)( e )(Il)(A) OF THIS SECTION
NO LATER THAN TWO BUSINESS DAYS PRIOR TO THE DATE OF THE TAX LIEN
PAGE 6-HOUSE BILL 26-1120
SALE.
(IV) IF AN UNDERLYING LANDOWNER EXERCISES THEIR RIGHT OF
FIRST REFUSAL PURSUANT TO SUBSECTION (6)(e)(III) OF THIS SECTION THE
TREASURER SHALL:
(A) CANCEL THE TAX LIEN SALE;
(B) ISSUETOTHEUNDERLYINGLANDOWNEREVIDENCEOFPAYMENT
AND SATISFACTION OF THE DELINQUENT TAXES AND COSTS; AND
(C) ISSUE A CERTIFICATE OF PURCHASE TO THE UNDERLYING
LANDOWNER PURSUANT TO SECTION 3 9-11-117, EVIDENCING SATISFACTION
OF THE DELINQUENT TAXES AND COSTS.
(V) IF AN UNDERLYING LANDOWNER DOES NOT EXERCISE THEIR
RIGHT OF FIRST REFUSAL, THE TREASURER SHALL PROCEED WITH THE TAX
LIEN SALE OR COUNTY STRIKE OFF AS OTHERWISE PROVIDED IN THIS SECTION.
(VI) THIS SUBSECTION (6)(e) DOES NOT CREATE A RIGHT OF FIRST
REFUSAL FOR ANY PERSON OTHER THAN THE UNDERLYING LANDOWNER AND
DOES NOT AFFECT THE RIGHTS OF SECURED PARTIES OR LIENHOLDERS, IF
ANY, EXCEPT AS EXPRESSLY PROVIDED IN THIS SECTION.
(f) (I) IF THE TREASURER DOES NOT ISSUE A CERTIFICATE OF
PURCHASE FORA TAX LIEN ON A MOBILE HOME PURSUANT TO SUBSECTION ( 4)
OF THIS SECTION, OR IF THE PURCHASER OR LAWFUL HOLDER OF A
CERTIFICATE OF PURCHASE OR THE OWNER OF THE MOBILE HOME IS UNABLE
TO OBTAIN A CERTIFICATE OF TITLE PURSUANT TO SECTION 42-6-117 DUE TO
THE LACK OF PROOF OF OWNERSI-IIP OR FAILURE TO SATISFY BONDING
REQUIREMENTS, THE TREASURER MAY DECLARE THE TAX LIEN STRICKEN OFF
TO THE COUNTY.
(II) EXCEPT AS PROVIDED IN SUBSECTION ( 6)(f)(IV) OF THIS SECTION,
WHEN A TAX LIEN IS STRICKEN OFF TO THE COUNTY PURSUANT TO THIS
SUBSECTION (6)(f), THE MOST RECENT MOBILE HOME OWNER MAY REDEEM
THE MOBILE HOME AFTER ONE YEAR BUT NO LATER THAN THREE YEARS
FROM THE DATE OF STRIKE OFF BY PAYING THE AMOUNT OF DELINQUENT
TAXES, INTEREST, FEES, AND COSTS.
PAGE 7-HOUSE BILL 26-1120
(III) IF THE OWNER DOES NOT REDEEM THE MOBILE HOME WITHIN THE
THREE-YEAR REDEMPTION PERIOD AND AFTER NOTICE TO THE LAST-KNOWN
OWNER AND ANY LIENHOLDER OF RECORD IN ACCORDANCE WITH SECTION
39-10-109 AND PROVIDING AN OPPORTUNITY TO BE HEARD, THE TREASURER
OR COUNTY ASSESSOR MAY DECLARE THE MOBILE HOME ABANDONED FOR
PURPOSES OF THIS SECTION. UPON THIS DECLARATION, THE ASSESSOR MAY
REMOVE THE MOBILE HOME FROM THE COUNTY TAX ROLL AND THE
TREASURER MAY AUTHORIZE THE UNDERLYING LANDOWNER OR THE COUNTY
TO REMOVE AND DISPOSE OF THE MOBILE HOME IN ACCORDANCE WITH
COUNTY ABANDONED PROPERTY PROCEDURES.
(IV) (A) IF AN OCCUPANT OF A MOBILE HOME ESTABLISHES PROOF OF
OWNERSHIP, BUT THEIR OWNERSHIP IS NOT OF RECORD, THEN THE
REDEMPTION PERIOD FOR THE MOST RECENT MOBILE HOME OWNER IS THE
ONE-YEAR PERIOD PROVIDED BYLAW. IF THE MOBILE HOME HAS NOT BEEN
REDEEMED, THE TREASURER MAY ISSUE THE OCCUPANT A CERTIFICATE OF
OWNERSHIP FOR THE MOBILE HOME. THE CERTIFICATE OF OWNERSHIP
CONSTITUTES SUFFICIENT EVIDENCE OF OWNERSHIP FOR PURPOSES OF
OBTAINING A CERTIFICATE OF TITLE PURSUANT TO SECTION 42-6-117,
WITHOUT A REQUIREMENT FOR ADDITIONAL PUBLIC NOTICE OR A PUBLIC
AUCTION PROCESS. A CERTIFICATE OF OWNERSHIP ISSUED TO AN OCCUPANT
HAS THE SAME LEGAL EFFECT AS A TITLE ISSUED PURSUANT TO SECTION
39-11.5.-115. THE TREASURER MAY COLLECT A FEE AS AUTHORIZED BY
SECTION 42-4-510 (2)(a).
(B) FOR PURPOSES OF THIS SUBSECTION (6)(t), "OCCUPANT" MEANS
A PERSON RESIDING IN A MOBILE HOME AS THEIR PRIMARY RESIDENCE AS
EST AB LI SHED BY AT LEAST TWO DOCUMENTS, INCLUDING A CURRENT
UTILITY BILL FOR SERVICE TO THE MOBILE HOME IN THE OCCUPANT'S NAME;
A CURRENT GOVERNMENT-ISSUED IDENTIFICATION DOCUMENT LISTING THE
MOBILE HOME AS PHYSICAL ADDRESS; A CURRENT LEASE, LOT RENTAL
AGREEMENT, OR WRITTEN PERMISSION FROM THE UNDERLYING LANDOWNER;
OFFICIAL MAIL TO THE OCCUPANT AT THE MOBILE HOME ADDRESS; OR, A
SWORN AFFIDAVIT OF OCCUPANCY SIGNED UNDER PENALTY OF PERJURY.
(C) A PERSON WHO FAILS TO ESTABLISH THAT THEY ARE THE
OCCUPANT OF THE MOBILE HOME IN ACCORDANCE WITH THE REQUIREMENTS
OF SUBSECTION (6)(t)(IV)(B) OF THIS SECTION MAY NOT ASSERT ANY RIGHT
AS AN OCCUPANT PURSUANT TO THIS SUBSECTION (6)(t).
PAGE 8-HOUSE BILL 26-1120
(7) Where a mobile home has been declared to be purchased b:y or
str ickcn off to the county at the tax sale and w her c the actual v aluc of the
mobile home as shown on the assessment roll has been determined b:y the
assessor to be less than one thousand dollars, the r cdcmption period fur such
mobile home shall be sixty days. The assessor's determination of value shall
be deemed accurate absent a shovdng of negligence on the part of the
assessor. On or before ten da:ys prior to the close of the redemption period,
the treasurer shall notify the owner of the mobile home and an:y licnholdc1
of r cco~ d in the department of I C'\I cnuc and seer etary of state, b:y pet sonal
deli very 01 b:y certified or 1cgiste1ed mail to the last-known addtess, that the
mobile home ma:y be dcclat ed condemned and ma, be disposed of at the
end of the 1cdemption period. The trea:sure1 has the authority to so dcclate
a mobile home condenmed aftet the 1edemption petiod has te1minated.
Aftet the titled mobile home is dedat ed condemned, it ma, be disposed of
as the treasutet deems apprnptiate.
SECTION 3. Safety clause. The general assembly finds,
determines, and declares that this act is necessary for the immediate
preservation of the public peace, health, or safety or for appropriations for
PAGE 9-HOUSE BILL 26-1120
the support and maintenance of the departments of the state and state
institutions.
J~
SPEAKER OF THE HOUSE
OF REPRESENTATIVES
v~~
Vanessa Reilly
CHIEF CLERK OF THE HOUSE
OF REPRESENTATIVES
James Rashad Coleman, Sr.
PRESIDENT OF
THE SENATE
Esther van Mourik
SECRETARY OF
THE SENATE
APPROVED <'.l Y\ vY\ VY\ct~'i j\/y\gl }<c;-f 2.-o¼ ~ I I: O(f(A}'h,
(Date and Time)
HE STATE OF COLORADO
'v
PAGE IO-HOUSE BILL 26-1120