The seller must:

  • Ensure that all property taxes have been paid on the mobile home
  • 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 located.
  • Notify the County Assessor of who the new owner is

Moving procedures:

  • Notify the County Assessor. The Assessor will collect the information needed so the Treasurer's Office can issue an Authentication Form and moving permit. A fee of $10.00 is due and payable to the Treasurer.
    • If the home is remaining in Larimer County, taxes must be paid in full.
    • If the home is leaving the county, all taxes must be paid in full plus one year in advance.
    • If the home is leaving the state, all taxes, (current and prorated), must be paid with cash or certified funds.
  • If the mobile home is moved outside of Larimer County, you must provide the new County Treasurer and Assessor with the new location of the mobile home and your mailing address within 20 days of your arrival. The new County Assessor will prorate the value of the mobile home for the amount of time the mobile home will be in the new county.


  • Any mobile home owner or mover who moves a mobile home and fails to notify the County Treasurer and County Assessor, shall be punished by a fine of not less than $100 nor more than $1,000.
  • The fine for multiple use of a moving permit or prorated tax receipt is $350.

The County Treasurer in the current location and/or new location of the mobile home may enforce collection of any fine imposed for an illegal move.

Property taxes officially become delinquent on June 16 of the year they are due. Delinquent interest, advertising, and distraint fees are subject to collection once the taxes become delinquent. See the Delinquent Interest Chart to see how interest is calculated. 

Important Dates

Aug. 31, 2021 Last day to pay mobile home taxes to avoid advertising costs of $10 per mobile home.
Sept. 1-30, 2021 Delinquent Notice is given to all mobile homes located in a park.
Orange door-hangers 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.
Sept. 1, 2021 Notice is mailed to the lienholder of record that the property taxes on the mobile home are delinquent.
This includes financial institutions and mortgage companies.
Sept. 10, 2021 First advertising of delinquent mobile home taxes in preparation for tax lien sale.
Sept. 30, 2021 Last day to pay mobile home taxes to avoid distraint fee of $35.
Oct. 4, 2021 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 paid in full.
Oct. 29, 2021 Last day to pay to avoid a second advertising charge of $10 (bringing total advertising charges to $20).
Nov. 12, 2021 Second advertising of delinquent mobile home taxes in preparation of tax lien sale.
Nov. 16, 2021 Last day to pay mobile home taxes to avoid tax lien sale.
Nov. 18, 2021 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.

Delinquent mobile home taxes will be sold at the annual tax lien sale conducted by the Treasurer. This year's sale will be held Thursday, November 18, 2021. 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:

  • In accordance with C.R.S. 39-10-111.5(4), there will not be a mobile home sale this year, all delinquent mobile home properties will be struck-off to the county. This will result in a non-assignable county held tax lien.

Redemption of mobile home tax liens:

  • This rate is established by adding nine percentage points to the federal discount rate as of September 1 and rounding to the nearest full percent.
  • Redemption interest accrues on delinquent taxes on a monthly basis; therefore, it is necessary to contact the Treasurer's Office prior to making your payment. Please contact (970) 498-7020 for current figures. All redemption payments must be made by cash or certified funds.
  • 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 cancelation 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 period.