HB 17-1354

HB 17-1354, also known as the "Collection Of Delinquent Taxes On Mobile Homes" bill, changes how Colorado counties handle unpaid taxes on mobile homes that are not permanently fixed in place. Currently, county treasurers must take strict actions like going to court or seizing and selling these mobile homes when taxes are overdue. The new law gives treasurers more flexibility by allowing them to negotiate payment plans with owners who owe back taxes instead of immediately taking legal action. It also lets treasurers hold tax liens on these mobile homes if there are issues with the title, preventing investors from buying those liens. This bill has been signed into law and is now in effect, meaning counties can start using these new methods to collect delinquent taxes on mobile homes that aren't permanently affixed to the ground.

Official Summary

Mobile homes are homes built prior to the passage of the 'National Manufactured Housing Construction and Safety Standards Act of 1974', and manufactured homes are homes built after its passage. Mobile or manufactured homes that are affixed to the ground, and are therefore no longer capable of being moved, have a certificate of permanent location and are valued, taxed, and subject to tax collection in the same manner as all other real property. Mobile or manufactured homes that are not affixed to the ground, and are therefore capable of being moved, have a certificate of title and are valued and taxed as real property but subject to the collection of taxes like personal property. Current law requires that when taxes are delinquent on personal property, the county treasurer must enforce the collection of delinquent taxes by commencing a court action or by distraining, seizing, and selling the property. This includes mobile or manufactured homes that are not affixed to the ground. The bill modifies the county treasurer's duties in connection with the collection of delinquent taxes on such mobile or manufactured homes that are not affixed to the ground. Specifically, the bill makes the process to enforce the collection of delinquent taxes on mobile or manufactured homes that are not affixed to the ground permissive, and therefore gives the county treasurer more flexibility to enter into partial payment agreements with the owners of such mobile or manufactured homes. The bill authorizes the county treasurer to declare tax liens on mobile or manufactured homes that are not affixed to the ground as county-held to address title deficiencies in conjunction with the collection of taxes. In addition, the bill authorizes the county treasurer to withhold tax liens on mobile or manufactured homes that are not affixed to the ground from being sold to investors. (Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)

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