Colorado treasurers use tax lien sales to collect mobile home taxes

The treasurer sends mobile home tax notices in English and Spanish and may sell a tax lien or hold it for the county. These rules cover collection of delinquent taxes on mobile homes. Notices must explain how and where owners can get county translation or interpretation services. A notice must give the owner at least 60 calendar days from mailing to pay before the treasurer advertises a lien sale or strikes the lien off to the county. The collection process may begin on or after July 1, 2026. The notice must allow at least 60 calendar days from mailing to pay.

A mobile home owner may redeem a home by paying the taxes, interest, fees, and costs tied to its tax lien. These rules apply to mobile homes subject to a tax lien. An owner who is a person with a legal disability when the ownership certificate is issued may redeem within nine years from that date, under the referenced law. For other owners, redemption must occur before a certificate of ownership is issued. The general three-year period starts on the tax lien sale date. The nine-year period starts when the ownership certificate is issued.

The treasurer gives the underlying landowner a chance to pay a mobile home's delinquent taxes and sale costs before the tax lien sale. This applies when a mobile home sits on land owned by someone other than the mobile home owner. A mobile home park owner has this right only if the park is owned by an association of mobile home owners. The landowner must pay the full amount no later than two business days before the sale to stop it. The treasurer must mail notice 10 to 30 calendar days before the sale. Payment is due no later than two business days before it.

After a county-held tax lien is not redeemed, the treasurer may issue an ownership certificate to an occupant who proves ownership that is not recorded. The process covers an occupant who proves ownership of a mobile home, but whose ownership is not recorded. This process applies when a tax lien is struck off to the county because no purchase certificate is issued or the purchaser or owner cannot get a title for lack of ownership proof or failure to meet bonding requirements. The occupant must prove the home is their primary residence using at least two listed types of documents. A person who cannot meet those proof requirements has no right under this provision. The most recent owner may redeem from one to three years after the county strikes off the lien. If the home remains unredeemed, the treasurer may issue the occupant a certificate.