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Alexander L Villagran
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Version: 2023.3.27 Welcome to the Adams County, Colorado Treasurer and Public Trustee's Web page!
Effective January 1, 2023.
Colo. Rev. Stat. § 39-3-126.5
Mobile Home Property Tax Sale Notice And Exemption
Concerning property taxation of mobile homes, and, in connection therewith, creating an exemption for low-value mobile homes and modifying the notice requirements for mobile homes to be sold due to delinquent taxes and making an appropriation.
SESSION:
2022 Regular Session
SUBJECTS:
Fiscal Policy & Taxes
Local Government
BILL SUMMARY
The act creates a property tax exemption for mobile homes, which includes manufactured homes, that have an actual value of $28,000 or less. The act also eliminates the requirement that a county treasurer publish a notice in a newspaper of a sale of a mobile home, which includes a manufactured home, due to property taxes owed if: A distraint warrant has been delivered to the owner of the mobile home or to his or her agent; and the county treasurer publishes a notice of the sale on the treasurer's website.
The act appropriates $833,193 from the general fund for the state share of districts; total program funding to offset the reduction in property tax revenue to school districts as a result of the property tax exemption.
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