Mobile Homes Tax & Tips
Responsibilities of the Treasurer, Assessor,
Renter and Owner
- The Treasurer is responsible for:
- Mailing a Property Tax Statement after January 10th
of each year.
- Collecting Mobile Home Ad Valorem Taxes.
- Performing Distraint Process due to delinquent taxes.
- The Assessor is responsible for:
- Establishing a valuation on the mobile home and notifying
the owner by May 1st each year if there is a value
increase from the prior year.
- Answering questions and correcting problems concerning property
- Hearing and reviewing all protests on the assessed valuation
between the first business day after the Notice of Valuation is
mailed and the last business day of June.
- Rendering a decision, in writing, by the last business day
- The Mobile Home Owner is responsible for:
- Carefully reviewing the Notice of Valuation received from
- Contacting the Assessor if you do not understand the Notice.
- Notifying the Assessor if the mailing address changes.
- The Mobile 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 distraint action taken by the Treasurer.
Buying and Selling a Mobile Home
- The Seller MUST:
- Ensure that all property taxes have been paid on the mobile
- Provide the buyer with a Certificate of Taxes Due. 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 certificate.
The fee is $10.00 and is due upon issuance of the Certificate.
- Provide the buyer with a Certificate of Title to facilitate
the transfer of ownership.
- By law, provide a listing of the household furnishings included
in the sale price.
- The Buyer MUST:
- Apply for a new title from the County Motor Vehicle Department
within 45 days of the sale of a new mobile home or within 30 days
of the sale of a previously owned mobile home.
- A Certificate of Taxes Due is required at the time of transfer
(See "Seller" above).
- The title must be filed in the same county that the home is
- Notify the County Assessor of who the new owner is.
Moving A Mobile Home
Purging A Mobile Home
- Purging a mobile home starts by picking up a purge packet from the Assessorís Office
and filling out the necessary forms. The mobile home has to be setting on foundation,
with no wheels or axles.
- The current and prepaid taxes for next year for the mobile home have to be paid in
full. The Treasurerís office will provide a Tax Authentication form which costs $10.00.
The authentication, title, and purge packet is taken to the Assessorís Office where the
purge of the mobile home will be completed.
Delinquent Mobile Home Taxes
Property taxes officially become delinquent on June 18th
of the year they are due. 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. Interest is calculated as follows:
DELINQUENT INTEREST CHART
||JUNE 17||April 30
|MONTH PAID||HALF TAX OPTION
|HALF TAX OPTION
|FULL TAX OPTION|
|June 18 - 30||4%
(prior to Tax Lien Sale)
Beginning September 1st
MUST be made by
CASH OR CERTIFIED FUNDS!
- August 30, 2013:
Last day to pay mobile home taxes to avoid advertising
costs of $10.00 per mobile home.
- September 3-30, 2013:
Delinquent Notice is given to all mobile homes located in a park. Orange doorhangers are placed on each mobile home in which property taxes are delinquent. The Notice is placed
by the Mobile Home Civil Deputy employed by the Treasurer's Office.
- September 3, 2013:
Notice is mailed to the lienholders of record that the
property taxes on the mobile home are delinquent. This includes
financial institutions and mortgage companies.
- September 13, 2013:
First advertising of delinquent mobile home taxes in preparation
for Tax Lien Sale.
- September 30, 2013:
Last day to pay mobile home taxes to avoid Distraint Fee of $50.00.
- October 2, 2013:
All mobile homes are subject to distraint. A Distraint Warrant is placed on the
home by the Mobile Home Civil Deputy employed by the Treasurer's
Office. Once this warrant is placed on the mobile home, the home
can not be moved or sold until the taxes are brought current
- October 31, 2013:
Last day to pay to avoid a second advertising charge of $10.00 (bringing
total advertising charges to $20.00).
- November 8, 2013:
Second advertising of delinquent mobile home taxes in preparation of Tax Lien Sale.
- November 12, 2013:
to pay mobile home taxes to avoid Tax Lien Sale.
- November 14, 2013:
All delinquent mobile home taxes will be sold at Tax Lien Sale.
Please contact the Treasurer's Office at (970) 498-7020 for further
information and redemption figures.
Tax Lien Sale for Mobile Homes
- Delinquent mobile home taxes will be sold at the annual Tax Lien Sale conducted by the
Treasurer. This year's sale will be held November 14, 2013.
- Once the tax is sold, a tax lien is placed against the mobile home.
- The tax lien is recorded with the Larimer County Clerk and Recorder's
Office for public record.
- Tax Liens:
- A tax lien is sold on the mobile home; the mobile home itself
is NOT sold.
- All mobile homes have a one year redemption period unless the mobile home title and legal ownership of the land are in the same name.
- Mobile homes on private land where land ownership and mobile home title are in the same name have a three year redemption period.
- Redemption of Mobile Home Tax Liens:
- Once the tax lien is redeemed, the Treasurer will issue a
Redemption Certificate to the party who made payment. The Redemption
Certificate cancels the tax lien. Since the Certificate validates
the cancellation of the lien, this document should be retained
in your permanent records.
- If the Tax Lien is Not Redeemed:
- The Treasurer will notify the owner of the mobile home and
any lienholders 30 days prior to the expiration of the redemption
- After the close of the redemption period, the certificate holder is able to apply for a Certificate of Ownership. Once the application is received, the certificate holder will be issued the Certificate of Ownership with all rights and interest to the mobile home. The certificate may then be used to gain title through the Motor Vehicle Department.
For Further Information On Mobile Home
Taxation And Collection, Please Contact The Treasurer's Office
(970) 498-7024, or via e-mail.