Manufactured home information and responsibilities

Manufactured Home Colorado Brochure on Taxation Buying Selling, Relocating, Destroying (2018)

This is used for proof that a manufactured home was permanently affixed to the land per C.R.S. 38-29-114(2) or 38-29-118(2)

Manufactured Home Affidavit of Real Property

Certificate of Permanent Location for a Manufactured Home is used if a manufactured home was permanently affixed to the ground on or after July 1, 2008.

Manufactured Home Certificate of Permanent Location

Certificate of Permanent Location for a Manufactured Home (Long Term Lease) This is used if a manufactured home is permanently affixed to the ground after July 1, 2009 and is subject to a long-term lease of at least 10 years.

Manufactured Home Certificate of Permanent Location Long Term Lease

Certificate of Removal for a Manufactured Home must be filed before a manufactured home that is permanently affixed is removed from its location.

Manufactured Home Certificate of Removal

A Certificate of Destruction is filed after the manufactured home is destroyed, dismantled, sold as salvage, or otherwise disposed of.

Manufactured Home Certificate of Destruction

A transfer declaration is used when ownership of a manufactured home changes or is conveyed, any application for a manufactured home title must be accompanied by this form.

Manufactured Home Transfer Declaration

An authentication request form is used when requesting to move a manufactured home, destroying the home, purging to the real estate or making a title change.  You can email this form with payment information.

Manufactured Home Authentication Request

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:

• Applying for a new title with the Mesa 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.
  • If you do not have a title and you have been paying the taxes, call our office at 970-244-1824 to discuss options for obtaining a title.
• Timely payment of property taxes.
• 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 Mesa County Planning/Building Department prior to locating manufactured home within unincorporated Mesa County, Code: Sec 29-7-10.

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.

The Seller MUST:

• Ensure that all property taxes have been paid on the manufactured home.
• Provide the buyer with a Certificate of Title (or a bill of sale if seller does not have a title) to facilitate the transfer of ownership and prorate an appropriate amount for the current years taxes to the new owner.
• Provide the buyer with a Tax Authentication. This document is required by law and is issued by the treasurer's office. A copy of the title is 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.

The Buyer MUST:

• Apply for a new title from the Mesa 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.
• A Tax Authentication is required at the time of transfer (See "Seller" above).
• The title must be filed in the same county that the home is located.
• Be responsible for payment of current years taxes when they become due the following January.

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. You will need a tax authentication for all move, purge, and destroy requests.

• If the home is remaining in Mesa County, taxes must be paid in full for the current year.
• Contact Mesa County Planning and Building Department prior to moving manufactured home within unincorporated Mesa County.
• If the home is moving out of the county, but staying in the state, current and prepaid taxes for next year must be paid.
• If the home is moving out of state, ALL taxes (current and prorated to the month home is moving) must be paid.
• If a manufactured home is destroyed, all taxes, current and prorated tax amount to the day it is destroyed, must be paid.

If the manufactured home is moving OUTSIDE OF MESA 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 Mesa 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.

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.

1. Go to the Mesa County Treasurer’s Office to obtain a Tax Authentication. The title of the home must be presented to receive this authentication and the cost is $10.00. If the taxes have not been paid, they will need to be paid at this time.
2. Take the Tax Authentication and the original title to the Motor Vehicle Department to transfer ownership on the title.
3. Record your documents with the Clerk & Recorder’s Office